NORTH CAROLINA GENERAL ASSEMBLY
1963 SESSION

CHAPTER 785
SENATE BILL 294

AN ACT TO AMEND G.S. 105-163.11 SO AS TO MAKE THE TIME FOR FILING STATE INCOME TAX RETURNS OF COMMERCIAL FISHERMEN THE SAME AS THAT NOW PROVIDED FOR FILING FEDERAL INCOME TAX RETURNS.

The General Assembly of North Carolina do enact:

Section 1.  Amend G.S. 105-163.11(e) in the second line of said Section after the word "farming" and before the ending parenthesis mark, by inserting the words "and commercial fishing".
Sec. 2.  Amend G.S. 105-163.11(f) in the second line of said Section after the word "farming" and before the beginning parenthesis mark, by inserting the words "and commercial fishing."
Sec. 3.  Amend G.S. 105-163.15(b)(1) in the fourth line of said Section after the word "farming" and before the ending parenthesis mark, by inserting the words "and commercial fishing".
Sec. 4.  Amend G.S. 105-163.15(d)(1)c. in the fourth line of said Section after the word "farming" and before the ending parenthesis mark, by inserting the words "and commercial fishing".
Sec. 5.  All laws and clauses of laws in conflict with the provisions of this Act are hereby repealed.
Sec. 6.  This Act shall be in full force and effect from and after its ratification.
In the General Assembly read three times and ratified, this the 11th day of June, 1963.