NORTH CAROLINA GENERAL ASSEMBLY

1959 SESSION

 

 

CHAPTER 168

HOUSE BILL 199

 

 

AN ACT TO VALIDATE THE APPLICATION OF THE CITY OF NEW BERN FOR A CERTAIN GASOLINE TAX REFUND WHICH APPLICATION WAS INADVERTENTLY FILED TOO LATE.

 

WHEREAS, the City of New Bern was entitled to a gasoline tax refund of one thousand ninety-three dollars and sixty-two cents ($1,093.62) for the quarter ending December 31, 1958; and

WHEREAS, the applicable statute required such application to be filed before January 31, 1959; and

WHEREAS, through inadvertance such application was not filed with the Department of Revenue until February 5, 1959, and the application for refund was then denied because of the late filing: Now, therefore,

 

The General Assembly of North Carolina do enact:

 

Section 1. The above referred to application by the City of New Bern for gasoline tax refund for the quarter ending December 31, 1958, is hereby validated in all respects and the Commissioner of Revenue is hereby authorized and directed to pay to the City of New Bern the gasoline tax refund covered in said application notwithstanding the late filing thereof.

Sec. 2. All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3. This Act shall be in full force and effect on and after its ratification.

In the General Assembly read three times and ratified, this the 27th day of March, 1959.