NORTH CAROLINA GENERAL ASSEMBLY

1979 SESSION

 

 

CHAPTER 1098

SENATE BILL 951

 

 

AN ACT TO ALLOW THE SECRETARY OF REVENUE DISCRETION ON REQUIRING AN AUDIT BEFORE ALLOWING A REFUND OF MOTOR FUEL TAX.

 

The General Assembly of North Carolina enacts:

 

Section 1.  The last paragraph of G.S. 105-449.39 is amended to read: "Unless the Secretary of Revenue exercises his discretion as hereinafter provided, or as provided in G.S. 105-449.40, he shall allow such refund only after an audit of the applicant's records. However, he may, in his sole discretion, make refunds without prior audit or without having been furnished a bond pursuant to G.S. 105-449.40 if the motor carrier has complied with the provisions of this Subchapter and rules and regulations promulgated thereunder for a period of one full prior registration year."

Sec. 2.  This act shall become effective July 1, 1980.

In the General Assembly read three times and ratified, this the 17th day of June, 1980.