GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1989

H	1 

HOUSE BILL 20

Short Title:  Modify Scope of $100 Tax Penalty.	(Public)
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Sponsors: Representatives Beard; Bowman and Warner.
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Referred to:  Finance.
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January 17, 1989

A BILL TO BE ENTITLED
AN ACT TO PROVIDE THAT THE ONE HUNDRED DOLLAR PENALTY FOR FAILURE TO LIST A MOTOR VEHICLE DOES NOT APPLY TO PRIVATE TRAILERS.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-312(h1) reads as rewritten:
"(h1)	If the discovered property is a motor vehicle and the county assessor determines from records of the Division of Motor Vehicles that the owner of the vehicle falsely certified that he listed the vehicle for property taxes in violation of G.S. 20-50.2(a)(1), the county assessor shall add a penalty of one hundred dollars ($100.00) for failure to list that vehicle in that county, which penalty shall be in addition to the penalties imposed by subsection (h).  This penalty shall be imposed only for the year in which the discovery is made, regardless of the number of listing periods that elapsed before the motor vehicle was discovered, and regardless of whether the owner of the vehicle falsely certified that he paid taxes on the vehicle in previous years.  The civil penalty in this subsection shall not be imposed if the owner of the vehicle has been criminally punished under G.S. 20-50.2(c) with regard to the same failure to list.  As used in this section, the term ‘motor vehicle' means (i) a vehicle, as defined in G.S. 20-4.01, that is self-propelled or (ii) one of the following types of property-hauling vehicles, as defined in G.S. 20-4.01, that is pulled by a self-propelled vehicle: an exempt for-hire vehicle, a common carrier of property vehicle, a semitrailer, or a contract carrier of property vehicle.  The term ‘motor vehicle' does not include a moped, as defined in G.S. 20-4.01."
Sec. 2.  This act is effective for taxable years beginning on or after January 1, 1988.