NORTH CAROLINA GENERAL ASSEMBLY

1963 SESSION

 

 

CHAPTER 1134

SENATE BILL 557

 

 

AN ACT TO AMEND G.S. 105-164.14 SO AS TO CLARIFY THE REQUIREMENT THAT THE COMMISSIONER OF REVENUE MAKE REFUNDS OF SALES AND USE TAXES TO HOSPITALS AND MEDICAL ACCOMMODATIONS OPERATED BY AN AUTHORITY CREATED UNDER THE HOSPITAL AUTHORITIES LAW.

 

WHEREAS, under the provisions of Chapter 780, Session Laws of 1943, entitled the "Hospital Authorities Law", hospitals and medical accommodations have been established to care for and protect the health and public welfare; and

WHEREAS, said Hospital Authorities Law expressly exempts an authority organized in accordance with the provisions thereof from the payment of any taxes or fees to the State of North Carolina or any subdivisions thereof: Now, therefore,

 

The General Assembly of North Carolina do enact:

 

Section 1.  G.S. 105-164.14, as the same appears in Volume 2C of the General Statutes, and as heretofore amended by Chapter 169, Session Laws of 1963, is hereby amended further as follows: (A) By amending the first sentence of subsection (b) thereof so that as amended said first sentence shall read as follows:

"The Commissioner of Revenue shall make refunds annually to hospitals not operated for profit (including hospitals and medical accommodations operated by an authority created under the Hospital Authorities Law, Article 12 of G.S. 131), educational institutions not operated for profit, churches, orphanages and other charitable or religious institutions and organizations not operated for profit of sales and use taxes paid under this Article by such institutions and organizations on direct purchases of tangible personal property for use in carrying on the work of such institutions or organizations."

(B)       By changing the period at the end of the third sentence of subsection (b) thereof to a semicolon and adding to such sentence the following:

"provided that hospitals and medical accommodations operated by an authority created under the Hospital Authorities Law, Article 12 of G.S. 131, shall not be excluded from the refund provisions contained in this subsection but shall be entitled to the refunds herein provided with respect to all sales and use taxes paid on and after July 1, 1961."

(C)       By amending the last sentence of subsection (b) thereof so that as amended said last sentence shall read as follows:

"In order to receive the refund herein provided for, such institutions and organizations shall file a written request for said refund on or before the fifteenth day of April following the close of each calendar year, except in the case of hospitals and medical accommodations operated under the Hospital Authorities Law, Article 12 of G.S. 131, such request or requests for refund with respect to such taxes paid, directly or indirectly, prior to January 1, 1963, unless heretofore filed, shall be filed before April 15, 1964, and such request or requests for refund shall be substantiated by such proof as the Commissioner of Revenue may require, and no refund shall be made on applications not filed within the time allowed by this Section and in such manner as the Commissioner may otherwise require."

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 from and after its ratification.

In the General Assembly read three times and ratified, this the 24th day of June, 1963.