NORTH CAROLINA GENERAL ASSEMBLY

1963 SESSION

 

 

CHAPTER 302

HOUSE BILL 487

 

 

AN ACT TO AUTHORIZE COUNTY TAX SUPERVISORS TO DIVULGE CERTAIN INFORMATION TO REPRESENTATIVES OF THE NORTH CAROLINA DEPARTMENT OF REVENUE.

 

The General Assembly of North Carolina do enact:

 

Section 1.  Subsection (f) of G.S. 105-286 is hereby amended by changing the period (.) at the end of said subsection to a comma (,) and adding thereafter the following:

"except that representatives of the North Carolina Department of Revenue shall upon request of the Commissioner of Revenue be allowed to examine such detailed inventories, statements of assets and liabilities, or similar information furnished by the taxpayers; provided, it shall be unlawful for the representatives or any agent or employee of the North Carolina Department of Revenue to divulge such information in any way as to identify any particular taxpayer, and the provisions of G.S. 105-259 shall apply."

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  All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 2 1/2.  The provisions of this Act shall not apply from and after January 1, 1964.

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

In the General Assembly read three times and ratified, this the 26th day of April, 1963.