GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2011

SESSION LAW 2011-345

SENATE BILL 436

AN ACT to extend the sales tax refund allowed to a joint governmental agency created to operate a cable television system for one year.

The General Assembly of North Carolina enacts:

SECTION 1.  Section 1 of S.L. 2010-153 reads as rewritten:

"SECTION 1. A joint agency created by an interlocal agreement pursuant to G.S. 160A-462 to operate a cable system that provides video programming services is allowed a refund of sales and use tax paid by it on purchases made on or after July 1, 2007, and before June 30, 2010, June 30, 2011, to the same extent allowed to a city under G.S. 105-164.14(c). Notwithstanding G.S. 105-164.14, the joint agency must make a request for a refund in writing before January 1, 2011.January 1, 2011, for sales and use tax paid on or after July 1, 2007, and before June 30, 2010."

SECTION 2.  This act is effective when it becomes law.

In the General Assembly read three times and ratified this the 18^th day of June, 2011.

                                                                    s/  Philip E. Berger

                                                                         President Pro Tempore of the Senate

                                                                    s/  Thom Tillis

                                                                         Speaker of the House of Representatives

                                                                    s/  Beverly E. Perdue

                                                                         Governor

Approved 11:57 a.m. this 27^th day of June, 2011