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§ 35.21 REFUNDS.
   Upon the resumption of distributions by the Secretary of Revenue as required under the State Franchise Tax Act, a refund may be due to a taxpayer as specified in this section. A refund in the amount indicated herein below shall be due to a taxpayer within 30 days after presentation to the town by the taxpayer of a written certification made by the Secretary of Revenue stating that portion of the town’s percentage distribution amount of the state franchise tax that was paid by the taxpayer and allocable to the calendar quarter for which the most recent distribution was made. The amount of a refund shall equal the portion of the percentage distribution amount designated by the Secretary of Revenue.
(Ord. eff. 6-10-2002)
§ 35.22 ADMINISTRATION.
   In addition to the provisions herein and to the extent that the same are not inconsistent with the provisions of this subchapter, the levy and collection of taxes herein imposed shall be otherwise administered in the same manner as the State Franchise Tax Act as contained in G.S. Chapter 105, Subchapter 1, Article 9.
(Ord. eff. 6-10-2002)
§ 35.23 CONFIDENTIALITY OF RECORDS.
   The confidential and privileged nature of the records and files concerning the administration of the town franchise tax is legislatively recognized and declared, and to protect the same provision of G.S. Chapter 105 is adopted by reference and made fully effective and applicable to administration of the tax levied herein as if set forth in full.
(Ord. eff. 6-10-2002)
§ 35.24 PROVISIONS CUMULATIVE.
   The provisions hereof shall be cumulative, and in addition to any and all other taxing provisions of the town ordinances.
(Ord. eff. 6-10-2002)
§ 35.25 SERVICE UPON ELECTRIC POWER COMPANIES.
   The town shall serve a copy of this subchapter upon the registered agent for any electric power companies affected hereby.
(Ord. eff. 6-10-2002)
§ 35.26 ADOPTION DATE.
   This subchapter was adopted on June 10, 2002.
(Ord. eff. 6-10-2002)
§ 35.99 PENALTY.
   (A)   Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99.
   (B)   The provisions with respect to remedies and penalties applicable to the State Franchise Tax Act as contained in G.S. Chapter 105, Subchapter 1, Article 9, shall be applicable in like manner to the tax authorized to be levied and collected under §§ 35.15 through 35.24, to the extent that the same are not inconsistent with the provisions hereof. The governing body of the town may exercise any power the Secretary of Revenue may exercise in collecting the State Franchise Tax.
(Ord. eff. 6-10-2002)