GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1993

S	1 

SENATE BILL 267

Short Title:  GPAC/Expand Interstate Tax Audits.	(Public)
─────────────────────────────────────── 
Sponsors: Senator Martin of Guilford.
─────────────────────────────────────── 
Referred to:  Government Performance Audit.
─────────────────────────────────────── 

February 19, 1993

A BILL TO BE ENTITLED
AN ACT TO IMPLEMENT A RECOMMENDATION OF THE GOVERNMENT PERFORMANCE AUDIT COMMITTEE THAT THE DEPARTMENT OF REVENUE SHOULD CONTINUE TO EXPAND ITS INTERSTATE AUDIT OPERATION AS PLANNED.
The General Assembly of North Carolina enacts:
Section 1.  The General Assembly finds that:
(1)	On average, the Department of Revenue's interstate auditors generate more revenue than its in-State auditors.
(2)	Several southeastern states have interstate audit divisions larger than that of North Carolina, and other southeastern states plan to expand their interstate audit operations.
(3)	The Department of Revenue has had plans to expand its interstate audit division by:
a.	Transferring one position to Atlanta.
b.	Using an existing vacancy in the interstate audit division to hire an auditor in the New Jersey/New York area.
c.	Reclassifying an expected vacancy in the Field Services Division as an out-of-state auditor for the New Jersey/New York area.
d.	As three other vacancies occur in the Field Services Division, reclassifying the positions as interstate auditors to be assigned to California, Chicago, and Dallas.
e.	Transferring five corporate auditors from the Corporate Income and Franchise Tax Division to the interstate audit division where they will be trained to conduct other types of audits and will assist in training other interstate auditors to conduct corporate audits.
(4)	It is the Department of Revenue's goal that each interstate auditor will have assessments of one million dollars ($1,000,000) per year.
(5)	If the Department of Revenue carries out its plans described above and reaches its assessment goal for auditors, the interstate audit group could assess up to twenty million dollars ($20,000,000) per year.
Sec. 2.  The Department of Revenue shall continue and complete its planned expansion of the interstate audit division.
Sec. 3.  This act is effective upon ratification.