GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1997

S	1 

SENATE BILL 1292*

Short Title:  Rental Tax Information Sharing.	(Public)

─────────────────────────────────────── 
Sponsors: Senators Reeves; Carrington, Gulley, Kinnaird, Lee, Lucas, and Miller.

─────────────────────────────────────── 
Referred to:  Finance.

─────────────────────────────────────── 

May 27, 1998

A BILL TO BE ENTITLED
AN ACT TO AUTHORIZE TAX OFFICIALS TO SHARE TAX INFORMATION TO FACILITATE COLLECTION OF VEHICLE RENTAL TAXES.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-259(b) is amended by adding a new subdivision to read:
"(5b)	To exchange information regarding the taxes on leased vehicles imposed by G.S. 105-187.5 and Article 50 of this Chapter with a regional public transportation authority or a regional transportation authority created pursuant to Article 26 or Article 27 of Chapter 160A of the General Statutes, when the information is needed to fulfill a duty imposed on the authority or on the Department of Revenue."
Section 2.  G.S. 153A-148.1(a) is amended by adding a new subdivision to read:
"(4)	To exchange information regarding taxpayers subject to the vehicle rental tax imposed by Article 50 of this Chapter with a regional public transportation authority or a regional transportation authority created pursuant to Article 26 or Article 27 of Chapter 160A of the General Statutes, when the information is needed to fulfill a duty imposed on the authority or on the county."
Section 3.  This act is effective when it becomes law.