reglab/housing_qa huggingface dataset:
NC Gen Stat § 105-552 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 50 - Regional Transit Authority Vehicle Rental Tax.|§ 105-552 - Collection and administration of gross receipts tax.

 105-552. Collection and administration of gross receipts tax.(a) Effective Date. - A tax or a tax increase levied under this Article becomes effective on the date set by the board of trustees in the resolution levying the tax or the tax increase. The effective date must be the first day of a month and may not be earlier than the first day of the second month after the board of trustees adopts the resolution.(b) Collection. - A tax levied by an Authority under this Article shall be collected by the Authority but shall otherwise be administered in the same manner as the optional gross receipts tax levied by G.S. 105-187.5. Like the optional gross receipts tax, a tax levied under this Article is to be added to the lease or rental price of a U-drive-it vehicle or motorcycle and thereby be paid by the person to whom it is leased or rented.A tax levied under this Article applies regardless of whether the retailer who leases or rents the U-drive-it vehicle or motorcycle has elected to pay the optional gross receipts tax on the lease or rental receipts from the vehicle. A tax levied under this Article must be paid to the Authority that levied the tax by the date an optional gross receipts tax would be payable to the Secretary of Revenue under G.S. 105-187.5 if the retailer who leases or rents the U-drive-it vehicle or motorcycle had elected to pay the optional gross receipts tax.(c) Penalties and Remedies. - The penalties and remedies that apply to local sales and use taxes levied under Subchapter VIII of this Chapter apply to a tax levied under this Article. The board of trustees of an Authority may exercise any power the Secretary of Revenue or a board of county commissioners may exercise in collecting local sales and use taxes. (1997-417, s. 3; 1998-98, s. 35; 1999-452, s. 28.)
NC Gen Stat § 105-553 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 50 - Regional Transit Authority Vehicle Rental Tax.|§ 105-553 - Exemptions and refunds.

 105-553. Exemptions and refunds.No exemptions are allowed from a tax levied under this Article. No refunds are allowed for a tax lawfully levied under this Article. (1997-417, s. 3.)
NC Gen Stat § 105-554 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 50 - Regional Transit Authority Vehicle Rental Tax.|§ 105-554 - Use of tax proceeds.

 105-554. Use of tax proceeds.An Authority that levies a tax under this Article may use the proceeds of the tax for any purpose for which the Authority is authorized to use funds. An Authority shall use the tax proceeds to supplement and not to supplant or replace existing funds or other resources for public transportation systems. Authorized purposes for which an Authority may use funds include the following:(1) Pledging funds in connection with the financing of a public transportation system or any part of a public transportation system.(2) Paying a note, bond, or other obligation entered into by the Authority pursuant to Article 26 or Article 27 of Chapter 160A of the General Statutes. (1997-417, s. 3.)
NC Gen Stat § 105-555 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 50 - Regional Transit Authority Vehicle Rental Tax.|§ 105-555 - Repeal of tax or decrease in tax rate.

 105-555. Repeal of tax or decrease in tax rate.The board of trustees of an Authority may repeal a tax levied under this Article or decrease the tax rate of a tax levied under this Article. The same restrictions that apply to the levy of a tax or an increase in a tax rate under this Article apply to the repeal of the tax or a decrease in the tax rate.A tax repeal or a tax decrease becomes effective on the date set by the board of trustees in the resolution repealing or decreasing the tax. The effective date must be on the first day of a month and may not be earlier than the first day of the second month after the board of trustees adopts the resolution. Repeal or decrease of a tax levied under this Article does not affect the rights or liabilities of an Authority, a taxpayer, or another person arising before the repeal or decrease. (1997-417, s. 3.)
NC Gen Stat § 105-560 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 51 - Regional Transit Authority Registration Tax.|§ 105-560 - Definitions.

 105-560. Definitions.(1) Authority. - Any of the following:a. A public transportation authority created pursuant to Article 25 of Chapter 160A of the General Statutes that includes two or more counties.b. A regional public transportation authority created pursuant to Article 26 of Chapter 160A of the General Statutes.c. A regional transportation authority created pursuant to Article 27 of Chapter 160A of the General Statutes.(2) Board of trustees. - The governing body of an Authority.(3) Public transportation system. - Defined in G.S. 105-550. (1997-417, s. 4.)
NC Gen Stat § 105-562 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 51 - Regional Transit Authority Registration Tax.|§ 105-562 - Collection and scope.

 105-562. Collection and scope.(a) Collection. - A tax or a tax increase levied under this Article becomes effective on the date set by the board of trustees in the resolution levying the tax or the tax increase. The effective date must be the first day of a month and may not be earlier than the first day of the sixth calendar month after the board of trustees adopts the resolution. To the extent the tax applies to vehicles whose tax situs is in a county the entire area of which is within the jurisdiction of the Authority, the Division of Motor Vehicles shall collect and administer the tax. To the extent the tax applies to vehicles whose tax situs is in a county that is only partially within the jurisdiction of the county, the Authority shall collect and administer the tax. The Authority may contract with one or more local governments in its jurisdiction to collect the tax on its behalf.Upon receipt of the resolutions under G.S. 105-561, the Division of Motor Vehicles shall proceed to collect and administer the tax as provided in this Article. The tax is due at the same time and subject to the same restrictions as in G.S. 20-87(1), (2), (4), (5), (6), and (7) and G.S. 20-88. The Division of Motor Vehicles may adopt rules to carry out its responsibilities under this Article.(b) Scope. - Only vehicles required to pay a tax under G.S. 20-87(1), (2), (4), (5), (6), and (7) and G.S. 20-88 shall be subject to the tax provided by this Article. Taxes shall be prorated in accordance with G.S. 20-95.(c) Tax Situs. - The tax situs of a motor vehicle for the purpose of this Article is its ad valorem tax situs. If the vehicle is exempt from ad valorem tax, its tax situs for the purpose of this Article is the ad valorem tax situs it would have if it were not exempt from ad valorem tax.(d) Any tax or tax increase levied under this Article applicable to a motor vehicle sold or leased by a motor vehicle dealer, as defined in G.S. 20-286(11), is only applicable to a motor vehicle sale or lease made on or after the effective date of the tax or tax increase regardless of the date of submission of a title and registration application for the motor vehicle to the Division of Motor Vehicles. No tax or tax increase levied under this Article applies to a motor vehicle sale or lease made prior to the effective date of the tax or tax increase.  (1997-417, s. 4; 2009-527, s. 5(a); 2018-42, s. 6.)
NC Gen Stat § 105-563 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 51 - Regional Transit Authority Registration Tax.|§ 105-563 - Modification or repeal of tax.

 105-563. Modification or repeal of tax.The Board of Trustees may, by resolution, repeal the levy of the tax under this Article or decrease the amount of the tax, under the same procedures and subject to the same limitations as provided in G.S. 105-561. A tax repeal or a tax decrease becomes effective on the date set by the board of trustees in the resolution repealing or decreasing the tax. The effective date must be on the first day of a month and may not be earlier than the first day of the sixth calendar month after the board of trustees adopts the resolution. Repeal or decrease of a tax levied under this Article does not affect the rights or liabilities of an Authority, a taxpayer, or another person arising before the repeal or decrease.  (1997-417, s. 4; 2009-527, s. 5(b).)
NC Gen Stat § 105-564 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 51 - Regional Transit Authority Registration Tax.|§ 105-564 - Distribution and use of proceeds.

 105-564. Distribution and use of proceeds.The Authority shall retain the net proceeds of taxes it collects under this Article. Taxes collected by the Division of Motor Vehicles under this Article shall be credited to a special fund and the net proceeds disbursed quarterly to the appropriate Authority. Interest credited to the fund shall be disbursed quarterly to the Highway Fund to reimburse the Division of Motor Vehicles for the cost of collecting and administering the tax.An Authority that levies a tax under this Article may use the proceeds of the tax for any purpose for which the Authority is authorized to use funds. An Authority shall use the tax proceeds to supplement and not to supplant or replace existing funds or other resources for public transportation systems. (1997-417, s. 4.)
NC Gen Stat § 105A-1 (2021)
2021 North Carolina General Statutes|Chapter 105A - Setoff Debt Collection Act|Article 1 - In General.|§ 105A-1 - Purposes.

 105A-1. Purposes.The purpose of this Chapter is to establish as policy that all claimant agencies and the Department of Revenue shall cooperate in identifying debtors who owe money to the State or to a local government through their various agencies and who qualify for refunds from the Department of Revenue. It is also the intent of this Chapter that procedures be established for setting off against any refund the sum of any debt owed to the State or to a local government. Furthermore, it is the legislative intent that this Chapter be liberally construed so as to effectuate these purposes as far as legally and practically possible. (1979, c. 801, s. 94; 1997-490, s. 1.)
NC Gen Stat § 105A-3 (2021)
2021 North Carolina General Statutes|Chapter 105A - Setoff Debt Collection Act|Article 1 - In General.|§ 105A-3 - Remedy additional; mandatory State usage; optional local usage; obtaining identifying information; registration.

 105A-3. Remedy additional; mandatory State usage; optional local usage; obtaining identifying information; registration.(a) Remedy Additional. - The collection remedy under this Chapter is in addition to and not in substitution for any other remedy available by law.(b) Mandatory State Usage. - A State agency must submit a debt owed to it for collection under this Chapter unless the State Controller has waived this requirement or the State agency has determined that the validity of the debt is legitimately in dispute, an alternative means of collection is pending and believed to be adequate, or such a collection attempt would result in a loss of federal funds. The State Controller may waive the requirement for a State agency, other than the Department of Health and Human Services or a county acting on behalf of that Department, to submit a debt owed to it for collection under this Chapter if the State Controller finds that collection by this means would not be practical or cost effective. A waiver may apply to all debts owed a State agency or a type of debt owed a State agency.(b1) Optional Local Usage. - A local agency may submit a debt owed to it for collection under this Chapter. A local agency that decides to submit a debt owed to it for collection under this Chapter must establish the debt by following the procedure set in G.S. 105A-5 and must submit the debt through one of the following:(1) A clearinghouse that is established pursuant to an interlocal agreement adopted under Article 20 of Chapter 160A of the General Statutes and has agreed to submit debts on behalf of any requesting local agency.(2) The North Carolina League of Municipalities.(3) The North Carolina Association of County Commissioners.(c) Identifying Information. - All claimant agencies shall whenever possible obtain the full name, social security number or federal identification number, address, and any other identifying information required by the Department from any person for whom the agencies provide any service or transact any business and who the claimant agencies can foresee may become a debtor under this Chapter.(d) Registration and Reports. - A State agency must register with the Department and with the State Controller. Every State agency must report annually to the State Controller the amount of debts owed to the agency for which the agency did not submit a claim for setoff and the reason for not submitting the claim.A clearinghouse or an organization that submits debts on behalf of a local agency must register with the Department. Once a clearinghouse registers with the Department under this subsection, no other clearinghouse may register to submit debts for collection under this Chapter.  (1979, c. 801, s. 94; 1989 (Reg. Sess., 1990), c. 946, s. 1; 1993, c. 512, s. 4; 1997-443, s. 11A.122; 1997-490, s. 1; 1998-212, s. 12.3A(a), (b); 2010-31, s. 31.8(e).)
NC Gen Stat § 105A-4 (2021)
2021 North Carolina General Statutes|Chapter 105A - Setoff Debt Collection Act|Article 1 - In General.|§ 105A-4 - Minimum debt and refund.

 105A-4. Minimum debt and refund.This Chapter applies only to a debt that is at least fifty dollars ($50.00) and to a refund that is at least this same amount. (1979, c. 801, s. 94; 1997-490, s. 1.)
NC Gen Stat § 105A-6 (2021)
2021 North Carolina General Statutes|Chapter 105A - Setoff Debt Collection Act|Article 1 - In General.|§ 105A-6 - Procedure Department to follow in making setoff.

 105A-6. Procedure Department to follow in making setoff.(a) Notice to Department. - A claimant agency seeking to attempt collection of a debt through setoff must notify the Department in writing and supply information necessary to identify the debtor whose refund is sought to be set off. The claimant agency may include with the notification the date, if any, that the debt is expected to expire. The agency must notify the Department in writing when a debt has been paid or is no longer owed the agency.(b) Setoff by Department. - The Department, upon receipt of notification, must determine each year whether the debtor to the claimant agency is entitled to a refund of at least fifty dollars ($50.00) from the Department. Upon determination by the Department that a debtor specified by a claimant agency qualifies for such a refund, the Department must set off the debt against the refund to which the debtor would otherwise be entitled and must refund any remaining balance to the debtor. The Department must mail the debtor written notice that the setoff has occurred and must credit the net proceeds collected to the claimant agency. If the claimant agency is a State agency, that agency must credit the amount received to a nonreverting trust account and must follow the procedure set in G.S. 105A-8. (1979, c. 801, s. 94; 1989 (Reg. Sess., 1990), c. 946, s. 2; 1997-490, s. 1.)
NC Gen Stat § 105A-9 (2021)
2021 North Carolina General Statutes|Chapter 105A - Setoff Debt Collection Act|Article 1 - In General.|§ 105A-9 - Appeals from hearings.

 105A-9. Appeals from hearings.Appeals from hearings allowed under this Chapter, other than those conducted by the Judicial Branch and the Division of Employment Security, shall be in accordance with the provisions of Chapter 150B of the General Statutes, the Administrative Procedure Act, except that the place of initial judicial review shall be the superior court for the county in which the debtor resides. A party aggrieved by an order or decision of a hearing conducted by the clerk of superior court or the Director of the North Carolina Administrative Office of the Courts or the Director's designee, under this Article may, within 10 days of entry of the order, appeal to the superior court for a hearing de novo. Notice of appeal shall be in writing and shall be filed with the clerk of superior court in the county where the order was entered. Appeals from hearings allowed under this Chapter that are conducted by the Division of Employment Security shall be in accordance with the provisions of Chapter 96 of the General Statutes.  (1979, c. 801, s. 94; 1989, c. 539, s. 3; 1997-490, s. 1; 2011-401, s. 3.11; 2019-243, s. 10(b).)
NC Gen Stat § 105A-12 (2021)
2021 North Carolina General Statutes|Chapter 105A - Setoff Debt Collection Act|Article 1 - In General.|§ 105A-12 - Priorities in claims to setoff.

 105A-12. Priorities in claims to setoff.The Department has priority over all other claimant agencies for collection by setoff whenever it is a competing agency for a refund. State agencies have priority over local agencies for collection by setoff. When there are multiple claims by State agencies other than the Department, the claims have priority based on the date each agency registered with the Department under G.S. 105A-3. When there are multiple claims by two or more organizations submitting debts on behalf of local agencies, the claims have priority based on the date each organization registered with the Department under G.S. 105A-3. When there are multiple claims among local agencies whose debts are submitted by the same organization, the claims have priority based on the date each local agency requested the organization to submit debts on its behalf. (1979, c. 801, s. 94; 1997-490, s. 1.)
NC Gen Stat § 105A-13 (2021)
2021 North Carolina General Statutes|Chapter 105A - Setoff Debt Collection Act|Article 1 - In General.|§ 105A-13 - Collection assistance fees.

 105A-13. Collection assistance fees.(a) State Setoff. - To recover the costs incurred by the Department in collecting debts under this Chapter, a collection assistance fee of five dollars ($5.00) is imposed on each debt collected through setoff. The Department must collect this fee as part of the debt and retain it. The collection assistance fee shall not be added to child support debts or collected as part of child support debts. Instead, the Department shall retain from collections under Division II of Article 4 of Chapter 105 of the General Statutes the cost of collecting child support debts under this Chapter.(b) Repealed by Session Laws 2001-380, s. 3, effective November 1, 2001.(c) Local Debts. - To recover the costs incurred by local agencies in submitting debts for collection under this Chapter, a local collection assistance fee of fifteen dollars ($15.00) is imposed on each local agency debt submitted under G.S. 105A-3(b1) and collected through setoff. The Department must collect this fee as part of the debt and remit it to the clearinghouse that submitted the debt. The local collection assistance fee does not apply to child support debts.(d) Priority. - If the Department is able to collect only part of a debt through setoff, the collection assistance fee provided in subsection (a) of this section has priority over the local collection assistance fee and over the remainder of the debt. The local collection assistance fee has priority over the remainder of the debt. (1979, c. 801, s. 94; 1989 (Reg. Sess., 1990), c. 946, s. 3; 1995, c. 360, s. 4(a); 1997-490, s. 1; 2000-126, s. 6; 2001-380, s. 3; 2002-156, s. 5(c); 2004-21, s. 1.)
NC Gen Stat § 105A-14 (2021)
2021 North Carolina General Statutes|Chapter 105A - Setoff Debt Collection Act|Article 1 - In General.|§ 105A-14 - Accounting to the claimant agency; credit to debtor's obligation.

 105A-14. Accounting to the claimant agency; credit to debtor's obligation.(a) Simultaneously with the transmittal of the net proceeds collected to a claimant agency, the Department must provide the agency with an accounting of the setoffs for which payment is being made. The accounting must whenever possible include the full names of the debtors, the debtors' social security numbers or federal identification numbers, the gross proceeds collected per setoff, the net proceeds collected per setoff, and the collection assistance fee added to the debt and collected per setoff.(b) Upon receipt by a claimant agency of net proceeds collected on the claimant agency's behalf by the Department, a final determination of the claim if it is a State agency claim, and an accounting of the proceeds as specified under this section, the claimant agency must credit the debtor's obligation with the net proceeds collected.  (1979, c. 801, s. 94; 1997-490, s. 1; 2010-31, s. 31.8(f).)
NC Gen Stat § 105A-15 (2021)
2021 North Carolina General Statutes|Chapter 105A - Setoff Debt Collection Act|Article 1 - In General.|§ 105A-15 - Confidentiality exemption; nondisclosure.

 105A-15. Confidentiality exemption; nondisclosure.(a) Notwithstanding G.S. 105-259 or any other provision of law prohibiting disclosure by the Department of the contents of taxpayer records or information and notwithstanding any confidentiality statute of any claimant agency, the exchange of any information among the Department, the claimant agency, the organization submitting debts on behalf of a local agency, and the debtor necessary to implement this Chapter is lawful.(b) The information a claimant agency or an organization submitting debts on behalf of a local agency obtains from the Department in accordance with the exemption allowed by subsection (a) may be used by the agency or organization only in the pursuit of its debt collection duties and practices and may not be disclosed except as provided in G.S. 105-259, 153A-148.1, or 160A-208.1. (1979, c. 801, s. 94; 1997-490, s. 1.)
NC Gen Stat § 105A-16 (2021)
2021 North Carolina General Statutes|Chapter 105A - Setoff Debt Collection Act|Article 1 - In General.|§ 105A-16 - Rules.

 105A-16. Rules.The Secretary of Revenue may adopt rules to implement this Chapter. The State Controller may adopt rules to implement this Chapter. (1979, c. 801, s. 94; 1997-490, s. 1.)