A BILL TO BE ENTITLED
AN ACT to EXTEND TO SANITARY DISTRICTS THE SETOFF DEBT COLLECTION PROCEDURES CURRENTLY AVAILABLE TO COUNTIES AND CITIES.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105A‑2(6) reads as rewritten:
"(6)	Local agency. – Any of the following:
a.	A county, to the extent it is not considered a State agency.
b.	A municipality.
c.	A water and sewer authority created under Article 1 of Chapter 162A of the General Statutes.
d.	A sanitary district created under Part 2 of Article 2 of Chapter 130A of the General Statutes."
SECTION 2.  This act becomes effective January 1, 2005, and applies to income tax refunds determined on or after that date.