GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1993

H	1 

HOUSE JOINT RESOLUTION 123

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Sponsors: Representatives Jarrell, Gamble, Justus, Luebke, and Tallent.

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Referred to:  Rules, Calendar, and Operations of the House.

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February 10, 1993

A JOINT RESOLUTION AUTHORIZING THE LEGISLATIVE RESEARCH COMMISSION TO CONTINUE TO STUDY THE REVENUE LAWS OF NORTH CAROLINA.
Whereas, the Legislative Research Commission has been authorized by the 1977, 1979, 1981, 1983, 1985, 1987, 1989, and 1991 General Assemblies to conduct a study of the revenue laws of North Carolina; and
Whereas, since 1977 the committee appointed by the Legislative Research Commission to study the revenue laws has recommended many changes in the revenue laws in the committee's attempt to improve these laws; and
Whereas, the Revenue Laws Study Committee has proved to be an excellent forum for both taxpayers and tax administrators to present their complaints about existing law and make suggestions to improve the law;
Now, therefore, be it resolved by the House of Representatives, the Senate concurring:
Section 1.  The Legislative Research Commission is authorized to study the revenue laws of North Carolina and the administration of these laws.  The Commission may review the State's revenue laws to determine which laws need clarification, technical amendment, repeal, or other change to make the laws concise, intelligible, easy to administer, and equitable.  When the recommendations of the Commission, if enacted, would result in an increase or decrease in State tax revenues, the report of the Commission shall include an estimate of the amount of the increase or decrease.
Sec. 2.  The Commission may call upon the Department of Revenue to cooperate with it in its study of the revenue laws.  The Secretary of Revenue shall ensure that the Department's staff cooperates fully with the Commission.
Sec. 3.  The Commission shall make a final report of its recommendations for improvement of the revenue laws to the 1995 General Assembly and may make an interim report to the 1994 Session of the 1993 General Assembly.
Sec. 4.  This resolution is effective upon ratification.