NORTH CAROLINA GENERAL ASSEMBLY
1979 SESSION

CHAPTER 47
HOUSE BILL 89

AN ACT TO AMEND G.S. 105-164.14(c) REGARDING REFUNDS OF SALES AND USE TAX PAID BY GOVERNMENTAL UNITS FOR CONSTRUCTION, ERECTION, ALTERATION OR REPAIR OF BUILDINGS.

The General Assembly of North Carolina enacts:

Section 1.  G.S. 105-164.14(c) is amended by deleting from the second sentence the phrase "erected, altered or repaired for such counties," and substituting in lieu thereof the following phrase:
"erected, altered or repaired which is owned or leased by such counties,".
Sec. 2.  This act shall become effective July 1, 1979.
In the General Assembly read three times and ratified, this the 16th day of February, 1979.