A BILL TO BE ENTITLED
AN ACT TO AUTHORIZE WATER AND SEWER AUTHORITIES TO USE THE SETOFF DEBT COLLECTION ACT.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105A‑2(6) reads as rewritten:
"§ 105A‑2.  Definitions.
The following definitions apply in this Chapter:
. . .
(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."
SECTION 2.  This act becomes effective January 1, 2004, and applies to income tax refunds determined on or after that date.