Bill Summaries: S435 (2015-2016 Session)

Tracking:
  • Bill S 435 (2015-2016)
    Summary date: Apr 21 2015 - View summary

    Senate committee substitute makes the following changes to the 1st edition.

    Amends GS 7A-45.4(b) to require that a tax contestation case must have an amount in controversy, computed in accordance with GS 7A-243, of at least $10,000 (was, $5,000) to be designated as a mandatory complex business case. 

    Makes conforming changes to GS 105-241.16.A.

    Makes conforming changes to the act's long title. 
    Business and Commerce, Courts/Judiciary, Court System, Government, Tax
    GS 7A, GS 105
  • Bill S 435 (2015-2016)
    Summary date: Mar 25 2015 - View summary

    Amends GS 7A-45.4(b) concerning the designation of business cases as mandatory complex business cases, providing that an action must have an amount in controversy, computed in accordance with GS 7A-243, of at least $5,000, in addition to other specified conditions, to be designated as a mandatory complex business case. 

    Amends GS 105-241.16, making conforming changes. 

    Effective October 1, 2015, applying to actions commenced on or after that date. 
    Business and Commerce, Courts/Judiciary, Court System, Government, Tax
    GS 7A, GS 105

© 2022 School of Government The University of North Carolina at Chapel Hill

This work is copyrighted and subject to "fair use" as permitted by federal copyright law. No portion of this publication may be reproduced or transmitted in any form or by any means without the express written permission of the publisher. Distribution by third parties is prohibited. Prohibited distribution includes, but is not limited to, posting, e-mailing, faxing, archiving in a public database, installing on intranets or servers, and redistributing via a computer network or in printed form. Unauthorized use or reproduction may result in legal action against the unauthorized user.