Bill Summaries: H309 (2013-2014 Session)

Tracking:
  • Bill H 309 (2013-2014)
    Summary date: Mar 13 2013 - View summary

    Amends GS 20-97(b) as it applies to High Point, as the title indicates. Also requires that the proceeds from the taxes derived from any levy above $15 and up to $20 is to be used only for transportation-related purposes, including sidewalks.

    Effective for taxable years beginning on or after July 1, 2013. Provides that the act does not affect the rights or liabilities of the state, a taxpayer, or another person under a statute amended by the act before the effective date of its amendment, nor does it affect the right to a refund or credit of a tax that accrued under the amended statute before the effective date of the amendment.
    Transportation, Tax
    Davidson, Forsyth, Guilford, Randolph

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