GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2017
S 2
SENATE BILL 561
House Committee Substitute Favorable 6/12/18
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Short Title: Violate Tax Law/Venue/Property Tax/DWI. |
(Public) |
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Sponsors: |
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Referred to: |
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April 3, 2017
A BILL TO BE ENTITLED
AN ACT to provide that the situs of tax law violations is in the county where the charged offense occurs and to create conformity in the treatment of certain property interests for tax PURPOSES AND TO PROVIDE THAT THE STATUTE OF LIMITATIONS FOR MISDEMEANORS IS SATISFIED IF CHARGED WITHIN TWO YEARS OF THE OFFENSE AND TO PROVIDE THAT THE RESULTS OF HGN TESTS SHALL BE ADMISSIBLE WHEN GIVEN BY A PERSON WHO HAS SUCCESSFULLY COMPLETED HGN TRAINING AND THE TEST IS ADMINISTERED IN ACCORDANCE WITH THE PERSON'S TRAINING.
The General Assembly of North Carolina enacts:
PART I. PROSECUTION OF TAX LAWS
SECTION 1.1.(a) G.S. 105‑236(b) reads as rewritten:
"(b) Situs. – Violation
Civilly, a violation of a tax law is considered an act committed in
part at the office of the Secretary in Raleigh. Criminally, a violation of a
tax law shall not be considered an act committed at the office of the Secretary
in Raleigh. The District Attorney of the county where the charged offense
occurred shall have sole jurisdiction to prosecute violations of tax law, but
the Attorney General shall have concurrent jurisdiction in such prosecutions if
the District Attorney requests, in writing, that the Attorney General prosecute
the violation. The certificate of the Secretary that a tax has not been
paid, a return has not been filed, or information has not been supplied, as
required by law, is prima facie evidence that the tax has not been paid, the
return has not been filed, or the information has not been supplied."
SECTION 1.1.(b) This section becomes effective December 1, 2018, and applies to offenses committed on or after that date.
PART II. CONFORM TREATMENT OF LEASEHOLD INTERESTS IN EXEMPT PROPERTY TO THAT OF OTHER TYPES OF INTANGIBLE PERSONAL PROPERTY FOR PURPOSES OF THE PROPERTY TAX
SECTION 2.1.(a) G.S. 105‑275 reads as rewritten:
"§ 105‑275. Property classified and excluded from the tax base.
The following classes of property are designated special classes under Article V, Sec. 2(2), of the North Carolina Constitution and are excluded from tax:
…
(31) Intangible personal
property other than a leasehold interest that is in exempted real property
and is not excluded under subdivision (31e) of this section. This subdivision
does not affect the taxation of software not otherwise excluded by
subdivision (40) of this section.
…
(31e) A leasehold interest in real property that is exempt
under G.S. 105‑278.1 and is used to provide affordable housing for
employees of the unit of government that owns the property.
…."
SECTION 2.1.(b) This section is effective for taxes imposed for taxable years beginning on or after July 1, 2018.
PART III. AMEND VARIOUS DWI STATUTES
SECTION 3.1.(a) G.S. 15‑1 reads as rewritten:
"§ 15‑1. Statute of limitations for misdemeanors.
The crimes of deceit and malicious
mischief, and the crime of petit larceny where the value of the property does
not exceed five dollars ($5.00), and all misdemeanors except malicious
misdemeanors, shall be presented or found by the grand jury charged within
two years after the commission of the same, and not afterwards: Provided, that
if any indictment found within that time pleading shall be
defective, so that no judgment can be given thereon, another prosecution may be
instituted for the same offense, within one year after the first shall have
been abandoned by the State."
SECTION 3.1.(b) G.S. 8C‑1, Rule 702(a1), reads as rewritten:
"Rule 702. Testimony by experts.
…
(a1) A witness, qualified
under subsection (a) of this section and with proper foundation, Notwithstanding
any other provision of law, a witness may give expert testimony solely on
the issue of impairment and not on the issue of specific alcohol concentration
level relating to the following:
(1) The results of a Horizontal Gaze Nystagmus (HGN) Test when the test is administered in accordance with the person's training by a person who has successfully completed training in HGN.
(2) Whether a person was
under the influence of one or more impairing substances, and the category of
such impairing substance or substances. A witness who has received training
and substances by a person who holds a current certification as a
Drug Recognition Expert, issued by the State Department of Health and Human Services,
shall be qualified to give the testimony under this subdivision.Services."
SECTION 3.1.(c) Subsection (a) of this section becomes effective December 1, 2018, and applies to offenses committed on or after that date. The remainder of this section is effective when it becomes law.
SECTION 4. Except as otherwise provided, this act is effective when it becomes law.