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.
In the General Assembly read three times and ratified this the 9th day of July, 2003.

	s/	 Beverly E. Perdue
	 President of the Senate

	s/	 James B. Black
	 Speaker of the House of Representatives

	s/	 Michael F. Easley
	 Governor

Approved 6:49 p.m. this 20th day of July, 2003