A BILL TO BE ENTITLED
AN ACT to provide that the situs of tax law violations is in the county where the charged offense occurs and to create conformity in the treatment of certain property interests for tax PURPOSES AND TO PROVIDE THAT THE STATUTE OF LIMITATIONS FOR MISDEMEANORS IS SATISFIED IF CHARGED WITHIN TWO YEARS OF THE OFFENSE AND TO PROVIDE THAT THE RESULTS OF HGN TESTS SHALL BE ADMISSIBLE WHEN GIVEN BY A PERSON WHO HAS SUCCESSFULLY COMPLETED HGN TRAINING AND THE TEST IS ADMINISTERED IN ACCORDANCE WITH THE PERSON'S TRAINING.
The General Assembly of North Carolina enacts:

PART I. PROSECUTION OF TAX LAWS
SECTION 1.1.(a)  G.S. 105‑236(b) reads as rewritten:
"(b)	Situs. – Civilly, a violation of a tax law is considered an act committed in part at the office of the Secretary in Raleigh. Criminally, a violation of a tax law shall not be considered an act committed at the office of the Secretary in Raleigh. The District Attorney of the county where the charged offense occurred shall have sole jurisdiction to prosecute violations of tax law, but the Attorney General shall have concurrent jurisdiction in such prosecutions if the District Attorney requests, in writing, that the Attorney General prosecute the violation. The certificate of the Secretary that a tax has not been paid, a return has not been filed, or information has not been supplied, as required by law, is prima facie evidence that the tax has not been paid, the return has not been filed, or the information has not been supplied."
SECTION 1.1.(b)  This section becomes effective December 1, 2018, and applies to offenses committed on or after that date.

PART II. CONFORM TREATMENT OF LEASEHOLD INTERESTS IN EXEMPT PROPERTY TO THAT OF OTHER TYPES OF INTANGIBLE PERSONAL PROPERTY FOR PURPOSES OF THE PROPERTY TAX
SECTION 2.1.(a)  G.S. 105‑275 reads as rewritten:
"§ 105‑275.  Property classified and excluded from the tax base.
The following classes of property are designated special classes under Article V, Sec. 2(2), of the North Carolina Constitution and are excluded from tax:
…
(31)	Intangible personal property other than software not otherwise excluded by subdivision (40) of this section.
…
	
…."
SECTION 2.1.(b)  This section is effective for taxes imposed for taxable years beginning on or after July 1, 2018.

PART III. AMEND VARIOUS DWI STATUTES
SECTION 3.1.(a)  G.S. 15‑1 reads as rewritten:
"§ 15‑1.  Statute of limitations for misdemeanors.
The crimes of deceit and malicious mischief, and the crime of petit larceny where the value of the property does not exceed five dollars ($5.00), and all misdemeanors except malicious misdemeanors, shall be charged within two years after the commission of the same, and not afterwards: Provided, that if any pleading shall be defective, so that no judgment can be given thereon, another prosecution may be instituted for the same offense, within one year after the first shall have been abandoned by the State."
SECTION 3.1.(b)  G.S. 8C‑1, Rule 702(a1), reads as rewritten:
"Rule 702. Testimony by experts.
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(a1)	Notwithstanding any other provision of law, a witness may give expert testimony solely on the issue of impairment and not on the issue of specific alcohol concentration level relating to the following:
(1)	The results of a Horizontal Gaze Nystagmus (HGN) Test when the test is administered in accordance with the person's training by a person who has successfully completed training in HGN.
(2)	Whether a person was under the influence of one or more impairing substances, and the category of such impairing substance or substances by a person who holds a current certification as a Drug Recognition Expert, issued by the State Department of Health and Human Services."
SECTION 3.1.(c)  Subsection (a) of this section becomes effective December 1, 2018, and applies to offenses committed on or after that date. The remainder of this section is effective when it becomes law.
SECTION 4.  Except as otherwise provided, this act is effective when it becomes law.