NORTH CAROLINA GENERAL ASSEMBLY
1967 SESSION

CHAPTER 699
HOUSE BILL 93

AN ACT AMENDING G.S. 105-446 IN ORDER TO PROVIDE THAT APPLICATIONS FOR REIMBURSEMENT OF FUEL TAX SHALL BE ON A CALENDAR YEAR BASIS.

The General Assembly of North Carolina do enact:

Section 1.  G.S. 105-446 is hereby amended by striking out the first sentence of subparagraph (1) thereof and substituting in lieu thereof the following sentence: "On or before April 15, 1968, application for reimbursement as provided in this Section on taxes paid under this article for the period from July 1, 1967, through December 31, 1967, and thereafter on or before April 15 of any subsequent year ending the preceding December 31, application for reimbursement as provided in this Section on taxes paid under this article for the preceding year shall be filed with the Commissioner of Revenue."
Sec. 2.  All laws and clauses of laws in conflict with this Act are hereby repealed.
Sec. 3.  This Act shall be effective on and after January 1, 1968.
In the General Assembly read three times and ratified, this the 6th day of June, 1967.