NORTH CAROLINA GENERAL ASSEMBLY

1969 SESSION

CHAPTER 1132

SENATE BILL 848

AN ACT TO AMEND G.S. 105-241.1 AND G.S. 105-266.1 RELATING TO ADMINISTRATIVE HEARINGS BEFORE THE COMMISSIONER OF REVENUE.

The General Assembly of North Carolina do enact:

Section 1.  Subsection (h) of G.S. 105-241.1, as the same appears in 1965 Replacement Volume 2D of the General Statutes is hereby rewritten to read as follows:

"(h)       The provisions of Article 33A of Chapter 143 of the General Statutes shall not apply to hearings before the Commissioner of Revenue held pursuant to this Section, but the provisions of G.S. 105-241.2, 105-241.3 and 105-241.4 with respect to review and appeal shall apply to any tax or additional tax assessed pursuant to this Section."

Sec. 2.  Subsection (b) of G.S. 105-266.1, as the same appears in 1965 Replacement Volume 2D of the General Statutes is hereby rewritten to read as follows:

"(b)      The provisions of Article 33A of Chapter 143 of the General Statutes shall not apply to hearings before the Commissioner of Revenue held pursuant to this Section, but the provisions of G.S. 105-241.2, 105-241.3 and 105-241.4 with respect to review and appeal shall apply to any tax or additional tax assessed pursuant to this Section."

Sec. 3.  All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 4.  This Act shall become effective upon its ratification.

In the General Assembly read three times and ratified, this the 30th day of June, 1969.