NORTH CAROLINA GENERAL ASSEMBLY

1967 SESSION

 

 

CHAPTER 1161

SENATE BILL 601

 

 

AN ACT TO APPOINT THE NORTH CAROLINA WILDLIFE RESOURCES COMMISSION AS TRUSTEE TO COLLECT THE REBATE ON GASOLINE TAXES WHICH ARE NOT CLAIMED FOR REBATE BY INDIVIDUAL MOTORBOAT OWNERS.

 

The General Assembly of North Carolina do enact:

 

Section 1.  Chapter 105 of the General Statutes is amended by adding a new Section as follows:

§ 105-446.2.  Wildlife Resources Commission Entitled to Partial Net Proceeds of Gasoline Taxes for Biennium for 1967-1969 Only. (a) The North Carolina Wildlife Resources Commission shall receive one-eighth of one per cent (1/8 of 1%) of the net proceeds of the taxes on motor fuels levied under Section 105-434 and the same shall be paid in accordance with the accounting periods as set forth under Section 105-446(1) for the periods including July 1, 1967, to July 1, 1969 only. The Wildlife Resources Commission shall thereafter submit to the General Assembly any request for additional funds over and above income from license fee revenue. As used in this Section "net proceeds" shall mean the entire tax collected less one cent (1˘) per gallon non-rebatable tax required to be segregated by Chapter 1250 of the Session Laws of 1949, as amended by Chapter 46 of the Session Laws of 1965.

(b)        Payments made to the North Carolina Wildlife Resources Commission under the provisions of this Section shall be placed in the special account within the Wildlife Resources Fund, to be held as provided by G.S. 75A-3(c) and subject to the provisions thereof.

Sec. 2.  G.S. 105-445 is rewritten to read as follows:

§ 105-445.  Application of Proceeds of Gasoline Tax. Except as provided in §§ 105-446.2 and 136-41.1, the fund derived from the tax herein levied shall be for the exclusive uses of the purposes set out in this Article, and disbursed on vouchers drawn by the State Highway Commission in accordance with the Acts of the General Assembly dealing with the subject matter herein referred to.

Sec. 3.  All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 4.  This Act shall become effective on July 1, 1967, and the first disbursements to the North Carolina Wildlife Resources Commission shall be made with respect to proceeds from taxes paid into the State Highway Fund during the accounting period beginning July 1, 1967.

In the General Assembly read three times and ratified, this the 6th day of July, 1967.