North Carolina 2025-2026 Regular Session

North Carolina Senate Bill S356 Compare Versions

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11 GENERAL ASSEMBLY OF NORTH CAROLINA
22 SESSION 2025
3-S 1
4-SENATE BILL 356
3+S D
4+SENATE BILL DRS45211-NIf-75
5+
56
67
78 Short Title: Global Transpark Authority Sales Tax Mods. (Public)
89 Sponsors: Senator Brinson (Primary Sponsor).
9-Referred to: Rules and Operations of the Senate
10-March 24, 2025
11-*S356 -v-1*
10+Referred to:
11+
12+*DRS45211 -NIf-75*
1213 A BILL TO BE ENTITLED 1
1314 AN ACT TO REFUND CERTAIN LOCAL SALES AND USE TAXES TO THE NORTH 2
1415 CAROLINA GLOBAL TRANSPARK AUTHORITY . 3
1516 The General Assembly of North Carolina enacts: 4
1617 SECTION 1. G.S. 63A-24 reads as rewritten: 5
1718 "§ 63A-24. General laws apply to Authority; exceptions. 6
1819 (a) Except as provided in this section, the general laws that apply to State agencies apply 7
1920 to the Authority. The following general laws, to the extent provided below, do not apply to the 8
2021 Authority: 9
2122 … 10
2223 (c) Notwithstanding G.S. 105-164.14(e), the Secretary of Revenue shall credit the 11
2324 quarterly refunds of local sales and use taxes paid indirectly by the North Carolina Global 12
2425 Transpark Authority (Authority) back to the Authority." 13
2526 SECTION 2. This act is effective when it becomes law and applies to refunds 14
2627 payable for the first full quarter occurring on or after that date. 15
28+FILED SENATE
29+Mar 20, 2025
30+S.B. 356
31+PRINCIPAL CLERK