GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1997

S	1 

SENATE BILL 805

Short Title:  Ports Authority Sales Tax Refund.	(Public)

─────────────────────────────────────── 
Sponsors: Senators Rand; Ballantine, Hoyle, Jordan, Perdue, and Soles.

─────────────────────────────────────── 
Referred to:  Finance.

─────────────────────────────────────── 

April 10, 1997

A BILL TO BE ENTITLED
AN ACT TO ALLOW REFUNDS OF SALES AND USE TAX FOR THE STATE PORTS AUTHORITY.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-164.14(c) is amended by adding a new subdivision to read:
"(22)	The North Carolina State Ports Authority created in G.S. 143B-452."
Section 2.  This act becomes effective July 1, 1996, and applies to taxes paid on or after that date.