NORTH CAROLINA GENERAL ASSEMBLY

1969 SESSION

CHAPTER 178

HOUSE BILL 30

AN ACT TO AMEND CHAPTER 105 OF THE GENERAL STATUTES, RELATING TO INCOME TAX, SO AS TO EXCLUDE FROM GROSS INCOME CERTAIN LOCAL LAW ENFORCEMENT OFFICERS' RETIREMENT BENEFITS.

The General Assembly of North Carolina do enact:

Section 1.  G.S. 105-141(b)(13), as the same appears in the 1967 Supplement to the General Statutes, is hereby amended by inserting the words "or law enforcement officers" immediately following the word "firemen" in line two and in line nine thereof.

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  All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3.  This Act shall be effective and shall apply to all taxable years beginning on or after January 1, 1969.

In the General Assembly read three times and ratified, this the 3rd day of April, 1969.