NORTH CAROLINA GENERAL ASSEMBLY
1963 SESSION

CHAPTER 169
HOUSE BILL 114

AN ACT TO AMEND G.S. 105-164.14(b) RELATING TO THE TIME FOR FILING RETAIL SALES AND USE TAX REFUND REQUESTS.

The General Assembly of North Carolina do enact:

Section 1.  Subsection (b) of G.S. 105-164.14, as the same appears in the 1961 Cumulative Supplement to Replacement Volume 2C of the General Statutes of North Carolina, is hereby amended by deleting on lines 17 and 18 of said subsection the words "within sixty days of" and substituting therefor the words "on or before the fifteenth day of April following."
Sec. 2.  All laws and clauses of laws in conflict with this Act are hereby repealed.
Sec. 3.  This Act shall be in full force and effect on and after July 1, 1963.
In the General Assembly read three times and ratified, this the 9th day of April, 1963.