NORTH CAROLINA GENERAL ASSEMBLY

1967 SESSION

 

 

CHAPTER 706

HOUSE BILL 656

 

 

AN ACT TO PROVIDE THAT NO INTEREST OR PENALTY SHALL ACCRUE OR BE ASSESSED AS TO STATE TAXES OWED BY MEMBERS OF THE ARMED SERVICES DURING THE TIME IN WHICH THEY ARE SERVING IN A COMBAT ZONE.

 

The General Assembly of North Carolina do enact:

 

Section 1.  Article 9 of Chapter 105 of the General Statutes is hereby amended by inserting a new Section immediately after the present Section 105-249.1 and immediately before the present Section 105-250, to be designated as "Section 105-249.2", and to read as follows:

"§ 105-249.2.  State Taxes Owed by Members of Armed Forces; No Interest or Penalty to Accrue While in Combat Zone. Whenever any tax imposed by the State under the provisions of this Chapter is owed by any member of the Armed Forces of the United States who is serving in a combat zone, as the same is hereinafter defined, or who is hospitalized as a result of wounds, disease or injury incurred by serving in a combat zone during a period of induction, there shall be no interest or penalty assessed for taxes due during the period in which such member of the armed forces is in such combat zone, or is hospitalized as a result of wounds, disease or injury incurred while serving in such combat zone.

"Combat zone is hereby defined as an area which the President of the United States by executive order has designated as an area in which the Armed Forces of the United States are, or have been, engaged in combat. The provisions of this Section shall apply to any month or months during any part of which such member of the armed services served in a combat zone during an induction period; except that this Section shall not apply for any month during any part of which there was no combat activities in the combat zone."

Sec. 2.  All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3.  This Act shall be effective and shall apply to tax years on and after January 1, 1967.

In the General Assembly read three times and ratified, this the 6th day of June, 1967.