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• . . <br /> GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 1985 <br /> 102- <br /> 1 and gifts or inheritances received from a spouse, 4. <br /> • 2 lineal ancestor, or a lineal descendant. . <br /> 3 (2) 'Qualifying exemption' means an exemption claimed <br /> 4 for oneself or a dependent, other than an <br /> 5 additional exemption allowed for age, mental or <br /> 6 physical condition, or a dependent who is a full- <br /> • 7 tine student. . For purposes of this section, a <br /> 8 married individual who has no earned income but <br /> 9 whose spouse has income is considered a dependent <br /> 10 of his spouse, and his spouse is considered to have <br /> 11 a qualifying exemption for him. . <br /> 12 (a) Limit. . The Secretary shall make no refund in an amount <br /> 13 less than five dollars ($5.00) ." <br /> 14 Sec. 14. . Article 4 of Chapter 105 of the General <br /> 15 Statutes is amended by adding a new Division to read: <br /> 16 "Division VI. <br /> 17 "Local Individual Income Surtaxes. _ <br /> 18 "4 105- 163.06. Local individual income surtaxes authorized.-- <br /> 19 each county or city in this State may, by resolution of its <br /> 20 governing body, levy an annual surtax on the taxable income of <br /> 21 individuals who are residents of the county or city in an amount <br /> 22 that will provide the county or city with any revenue it may have <br /> 23 lost by the repeal of the property tax- and local sales and use <br /> 24 taxes that is not offset by revenue distributed under G. S. . 105 <br /> 25 165 and 105- 130. 36. . A resolution adopted under this section <br /> 26 shall become effective for the taxable year beginning January ' <br /> 27 following the date the resolution is adopted. . <br /> 28 <br /> 8 House Bill 1314• <br />