105-164.29B. Information to counties and cities.
The Secretary must give information on refunds of tax made under this Article to a designated county or city official within 30 days after the official makes a written request to the Secretary for the information. For a request made by a county official, the Secretary must give the official a list of each claimant that received a refund in the past 12 months of at least one thousand dollars ($1,000) of tax paid to the county. For a request made by a city official, the Secretary must give the official a list of each claimant that received a refund in the past 12 months of at least one thousand dollars ($1,000) of tax paid to all the counties in which the city is located. The list must include the name and address of each of these claimants and the amount of the refund received from each county covered by the request.
A claimant that has received a refund under this Article of tax paid to a county must give information on the refund to a designated official of the county or a city located in the county. The claimant must give the information to the county or city official within 30 days after the official makes a written request to the claimant for the information. For a request by a county or city official, the claimant must give the official a copy of the request for the refund and any supporting documentation requested by the official to verify the request. If a claimant determines that a refund it has received under this Article is incorrect, the claimant must file an amended request for a refund.
For purposes of this section, a designated county official is the chair of the board of county commissioners or a county official designated in a resolution adopted by the Board, and a designated city official is the mayor of the city or a city official designated in a resolution adopted by the city's governing board. Information given to a county or city official under this section is not a public record and may not be disclosed except as provided in G.S. 153A-148.1 or G.S. 160A-208.1. (2010-166, s. 1.20.)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 5 - Sales and Use Tax.
§ 105-164.4 - Tax imposed on retailers and certain facilitators.
§ 105-164.4B - Sourcing principles.
§ 105-164.4C - Telecommunications service and ancillary service.
§ 105-164.4D - Bundled transactions.
§ 105-164.4F - Accommodation rentals.
§ 105-164.4G - Entertainment activity.
§ 105-164.4H - Real property contract.
§ 105-164.4I - Service contracts.
§ 105-164.4J - Marketplace-facilitated sales.
§ 105-164.4K - Property management contracts.
§ 105-164.6 - Complementary use tax.
§ 105-164.6A - Voluntary collection of use tax by sellers.
§ 105-164.7 - Retailer or facilitator to collect sales tax from purchaser as trustee for State.
§ 105-164.8 - Retailer's obligation to collect tax; remote sales subject to tax.
§ 105-164.9 - Advertisement to absorb tax unlawful.
§ 105-164.10 - Retail tax calculation.
§ 105-164.11 - Excessive and erroneous collections.
§ 105-164.11A - Refund of tax paid on rescinded sale or cancellation of service.
§ 105-164.11B - Recover sales tax paid.
§ 105-164.12A - Electric golf cart and battery charger considered a single article.
§ 105-164.12B - Tangible personal property sold below cost with conditional contract.
§ 105-164.12C - Items given away by merchants.
§ 105-164.13 - Retail sales and use tax.
§ 105-164.13A - Service charges on food, beverages, or prepared food.
§ 105-164.13B - Food exempt from tax.
§ 105-164.13E - Exemption for farmers.
§ 105-164.13F - Exemption for wildlife managers.
§ 105-164.14 - Certain refunds authorized.
§ 105-164.14A - Economic incentive refunds.
§ 105-164.15A - Effective date of tax changes.
§ 105-164.16 - Returns and payment of taxes.
§ 105-164.16A - Reporting option for prepaid meal plans.
§ 105-164.19 - Extension of time for making returns and payment.
§ 105-164.20 - Cash or accrual basis of reporting.
§ 105-164.26 - Presumption that sales are taxable.
§ 105-164.27A - Direct pay permit.
§ 105-164.28 - Certificate of exemption.
§ 105-164.28A - Other exemption certificates.
§ 105-164.29A - State government exemption process.
§ 105-164.29B - Information to counties and cities.
§ 105-164.30 - Secretary or agent may examine books, etc.
§ 105-164.32 - Incorrect returns; estimate.
§ 105-164.37 - Bankruptcy, receivership, etc.
§ 105-164.40 - Jeopardy assessment.
§ 105-164.42C - Authority to enter Agreement.
§ 105-164.42D - Relationship to North Carolina law.
§ 105-164.42E - Agreement requirements.
§ 105-164.42F - Cooperating sovereigns.
§ 105-164.42G - Effect of Agreement.
§ 105-164.42H - Certification of certified automated system and effect of certification.
§ 105-164.42I - Contract with certified service provider and effect of contract.
§ 105-164.42J - Performance standard for multistate seller.
§ 105-164.42K - Registration and effect of registration.
§ 105-164.42L - Liability relief for erroneous information or insufficient notice by Department.
§ 105-164.44 - Penalty and remedies of Article 9 applicable.
§ 105-164.44F - Distribution of part of telecommunications taxes to cities.
§ 105-164.44H - Transfer to State Public School Fund.
§ 105-164.44J - Supplemental PEG channel support.
§ 105-164.44K - Distribution of part of tax on electricity to cities.
§ 105-164.44L - Distribution of part of tax on piped natural gas to cities.