NORTH CAROLINA GENERAL ASSEMBLY

1969 SESSION

CHAPTER 1247

HOUSE BILL 1409

AN ACT TO AUTHORIZE THE COMMISSIONER OF REVENUE TO PROVIDE AN ALTERNATE METHOD FOR MAKING AN EVIDENCING PAYMENT OF TAXES ON SOFT DRINK POWDERS.

The General Assembly of North Carolina do enact:

Section 1.  In the event of the enactment of the soft drink tax Act incorporated in a bill denominated "H.B. 296, Second Committee Substitute", a new paragraph shall be added to G.S. 105-113.51, to read as follows:

"(c)       Notwithstanding any other provision of this Act, the excise tax levied upon powders, as herein defined, may be made and evidenced in accordance with rules and regulations of the Commissioner."

Sec. 2.  All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3.  This Act shall become effective upon ratification.

In the General Assembly read three times and ratified, this the 2nd day of July, 1969.