NORTH CAROLINA GENERAL ASSEMBLY
1971 SESSION

CHAPTER 89
HOUSE BILL 103

AN ACT TO PROVIDE FOR SALES TAX REFUNDS TO METROPOLITAN SEWERAGE DISTRICTS.

The General Assembly of North Carolina do enact:

Section 1.  Subsection (c) of G.S. 105-164.14 is amended by rewriting the same in its entirety to read as follows:
"(c)	The Commissioner of Revenue shall make refunds annually to all counties, incorporated cities and towns, sanitary districts and metropolitan sewerage districts in this State of sales and use taxes paid under this Article by said counties, incorporated cities and towns, sanitary districts and metropolitan sewerage districts on direct purchases of tangible personal property. Sales and use tax liability indirectly incurred by such counties, incorporated cities and towns, sanitary districts and metropolitan sewerage districts in this State on building materials, supplies, fixtures and equipment which shall become a part of or annexed to any building or structure being erected, altered or repaired for such counties, incorporated cities and towns, sanitary districts and metropolitan sewerage districts in this State shall be construed as sales or use tax liability incurred on direct purchases by such counties, incorporated cities and towns, sanitary districts and metropolitan sewerage districts, and such counties, incorporated cities and towns, sanitary districts and metropolitan sewerage districts may obtain refunds of such taxes indirectly paid. The refund provisions contained in this subsection shall not apply to any bodies, agencies or political subdivisions of the State not specifically named herein. In order to receive the refund herein provided for, counties, incorporated cities and towns, sanitary districts and metropolitan sewerage districts in this State shall file a written request for said refund within six months of the close of the fiscal year of the counties, incorporated cities and towns, sanitary districts and metropolitan sewerage districts seeking said refund, and such request for refund shall be substantiated by such records, receipts and information as the Commissioner may require. No refunds 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.  This act shall be effective upon ratification.
In the General Assembly read three times and ratified, this the 16th day of March, 1971.