NORTH CAROLINA GENERAL ASSEMBLY

1969 SESSION

CHAPTER 305

HOUSE BILL 523

AN ACT TO AMEND CHAPTER 105 OF THE GENERAL STATUTES TO PROVIDE LIMITATIONS UPON THE USE TO BE MADE OF LISTS OF EMPLOYEES FURNISHED TAX COLLECTORS.

The General Assembly of North Carolina do enact:

Section 1.  Subsection (f) of Section 385, Article 27, Subchapter II of Chapter 105 of the General Statutes is hereby amended by substituting in place of the period at the end thereof a comma immediately following the word "misdemeanor" and by adding thereafter the wording as follows:

"and any tax collector or tax supervisor who receives, upon such written demand, any list of employees of any person, firm or corporation shall not release or furnish such list or any copy thereof, or disclose any name or information thereon, to any other person, firm or corporation, and shall not use such list in any manner or for any purpose not directly related to and in furtherance of the collection and foreclosure of taxes. Any tax collector or tax supervisor who shall violate or allow the violation of the provisions of this subsection shall be guilty of a misdemeanor."

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  All laws and clauses of laws in conflict with this Act are hereby repealed.

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

In the General Assembly read three times and ratified, this the 25th day of April, 1969.