AN ACT to expand the definition of local agency for purposes of the debt setoff collection act.

The General Assembly of North Carolina enacts:

SECTION 1.  G.S. 105A‑2 reads as rewritten:
"§ 105A‑2.  Definitions.
The following definitions apply in this Chapter:
…
(6)	Local agency. – Any of the following:
a.	A county, to the extent it is not considered a State agency.
b.	A municipality.
c.	A water and sewer authority created under Article 1 of Chapter 162A of the General Statutes.
d.	A regional joint agency created by interlocal agreement under Article 20 of Chapter 160A of the General Statutes between two or more counties, cities, or both.
e.	A public health authority created under Part 1B of Article 2 of Chapter 130A of the General Statutes or other authorizing legislation.
f.	A metropolitan sewerage district created under Article 5 of Chapter 162A of the General Statutes.
g.	A sanitary district created under Part 2 of Article 2 of Chapter 130A of the General Statutes.
h.	A regional solid waste management authority created under Article 22 of Chapter 153A of the General Statutes.
.…"
SECTION 2.  This act becomes effective January 1, 2013, and applies to tax refunds determined by the Department on or after that date.
In the General Assembly read three times and ratified this the 27th day of June, 2012.

	s/	 Walter H. Dalton
	 President of the Senate

	s/	 Thom Tillis
	 Speaker of the House of Representatives

	s/	 Beverly E. Perdue
	 Governor

Approved 1:26 p.m. this 28th day of June, 2012