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~~ ~ ~ GEIYE~AL ASS~iBLY OF NORI~i C.~-ROLINA SESSION 199'7 <br />x~~: ~>~ , <br />e ~ .. • <br />~~ <br />1 <br />.. <br />~- ~:~~ Z <br /> <br />3-''_~ <br />: <br />1 5=528: ~Admmistra <br />~ton ~o.= <br />~: <br />~.~„•~~ ~ 4 _ .~ <br />~. ~Qt'~as~vided in"this Article, the a dopthonl,levy , collgction. adm inistration. <br />~. <br />' S ~ <br />repeal of the add+ <br />tional toes aut~,ori2 <br />Cd by this Ar <br />ticle shall be in a <br />ccordance <br />:"'6~~ ~r ~ article 39 of ~ this hapter. In aR~ly jn„~ the prov isions ~ of Article 39 of this <br />7: <br />~ pter to this cue. references to `this A rticle' mean ` ArticIc 44 of Cha pter 105 of <br />. <br />-8' the General S tut ~ ~' <br />9 ` ~~.,'- 13 tam levied under,t ~s_Article does not ag~lY tQ the s ales price of food that is not <br />10 ~h from <br />erwise ezempt t~,pursuant to G S 105-1 fi413 but would be ez ' pt from <br />11 ~ <br />~ _ <br />State sales and`us e tsa_4urs_ua~t to G .S. 105-164,13 if it were n,~eh ased with <br />, <br />12 • ~~» ~+*+~ ~~~~ un er th e Food Staa~~ro¢r am 7 U S C & S1 <br />13 "6 14S.S29. Ezniration. <br />. 14 A tax levi under t his Article e~~res 1 0 years after t he effective date of iIs lew <br />iS A county's authorisatio n to levy a• taz und er this Articl e emires 10 year s after the <br />16 ~• eff ective date of the ~ tan a county levies under this Ar tiste -'even if the t az hat not <br />.17; ~~ t_e mained in effect `for t he entire 10-year psr iod The exp uation of a tart u u <br />rsua <br />n~to <br />•18,~ this Article doe's not a ffect the ri8hts or b ilities of a co unty a tazpaver ~ <br />_ <br />or another- <br /> <br />19';~.,^er <br />soa'~arising~tgder~' <br />~ fired tax:,nor <br />does it affect <br />the ri~,t to any . <br />refund clr <br />• . 20~}cre dit ef'a tax that wou ld otherwise ha _e be en available' u nder . c,~ired tax re <br />.'2~.~ it.S eTD~a~~n. ~ ai , ..'~ <br />r - ~ ~.' T• <br />~ <br />22'x'$ 1QS.530. <br />'but3o n and use of taxes. ~ ' <br />"' 17-~: atiocate ~ttlCSe 3a=.QCS 'SInOn~, •tne ~tax~g counties~,pro~on to the amount of taxes <br />.' 28 Sollected in each c4nnty under 'this Article in 'that month and sha1~ include them in <br />.29 = th~~Y dis ~'bution ~. ~ - _ .... <br />.~30 , se: ~- The d Y ~ a ~ o f r <br />`31 ~: tlublic school'`C8D1'tal •entlaV purDOSE'S or to .retire de t incurred by ~e county for <br />~. 32'these pu~oses' afte~J~ry.1. 199?." <br />33 : ~~ Szctiou ~ 3. A tax levied under Articlc. 44 of . Chaptez 105 of the General <br />34 ~•Statutes, as enacted by this act, does not apply to construction materials purchased to <br />35 ;fulfill a .lump suai or unit price contract entered into or awarded before the cffectivc <br />36 ~ date ~•of the . levy ~ or • entered :into or awarded pursuant to a bid made before the <br />37 . effective date of the levy when the construction materials would otherwise be subject <br />38 ~; to the ta, Ievi~d tinder Article 44 of Chapter 105 of the Gcncral Statutes. <br />39 ~ Section 4. This act is effective when it becomes law. <br />Scnatc $111594 <br />24 <br />J` <br />