North Carolina § 105-259 - Secrecy required of officials; penalty for violation.

§ 105-259. Secrecy required of officials; penalty for violation.

Definitions. - The following definitions apply in this section: Employee or officer. - The term includes a former employee, a former officer, and a current or former member of a State board or commission. Tax information. - Any information from any source concerning the liability of a taxpayer for a tax, as defined in G.S. 105-228.90. The term includes the following: Information contained on a tax return, a tax report, or an application for a license for which a tax is imposed. Information obtained through an audit of a taxpayer or by correspondence with a taxpayer. Information on whether a taxpayer has filed a tax return or a tax report. A list or other compilation of the names, addresses, social security numbers, or similar information concerning taxpayers. Disclosure Prohibited. - An officer, an employee, or an agent of the State who has access to tax information in the course of service to or employment by the State may not disclose the information to any other person except as provided in this subsection. Standards used or to be used for the selection of returns for examination and data used or to be used for determining the standards may not be disclosed for any purpose. All other tax information may be disclosed only if the disclosure is made for one of the following purposes: To comply with a court order, an administrative law judge's order in a contested tax case, or a law. Review by the Attorney General or a representative of the Attorney General. To exchange the following types of information with a tax official of another jurisdiction if the laws of the other jurisdiction allow it to provide similar tax information to a representative of this State: Information to aid the jurisdiction in collecting a tax imposed by this State or the other jurisdiction. Information needed for statistical reports and revenue estimates. To provide a governmental agency or an officer of an organized association of taxpayers with a list of taxpayers who have paid a privilege license tax under Article 2 of this Chapter. To furnish to the chair of a board of county commissioners information on the county sales and use tax. Reserved. To furnish to the finance officials of a city a list of the utility taxable gross receipts and piped natural gas tax revenues attributable to the city under G.S. 105-116.1 and G.S. 105-187.44 or under former G.S. 105-116 and G.S. 105-120. To provide the following information to a regional public transportation authority or a regional transportation authority created pursuant to Article 26 or Article 27 of Chapter 160A of the General Statutes on an annual basis, when the information is needed to enable the authority to administer its tax laws: The name, address, and identification number of retailers who collect the tax on leased vehicles imposed by G.S. 105-187.5. The name, address, and identification number of a retailer audited by the Department of Revenue regarding the tax on leased vehicles imposed by G.S. 105-187.5, when the Department determines that the audit results may be of interest to the authority. To provide the following information to a county or city on an annual basis, when the county or city needs the information for the administration of its local prepared food and beverages tax, room occupancy tax, vehicle rental tax, or heavy equipment rental tax: The name, address, and identification number of retailers who collect the sales and use taxes imposed under Article 5 of this Chapter and may be engaged in a business subject to one or more of these local taxes. The name, address, and identification number of a retailer audited by the Department regarding the sales and use taxes imposed under Article 5 of this Chapter, when the Department determines that the audit results may be of interest to the county or city in the administration of one or more of these local taxes. To sort, process, or deliver tax information on behalf of the Department of Revenue. To furnish the county or city official designated under G.S. 105-164.29B a list of claimants that have received a refund of the county sales or use tax to the extent authorized in that statute. To exchange information with the State Highway Patrol of the Department of Public Safety, the Division of Motor Vehicles of the Department of Transportation, the International Fuel Tax Association, Inc., or the Joint Operations Center for National Fuel Tax Compliance when the information is needed to fulfill a duty imposed on the Department of Revenue, the State Highway Patrol of the Department of Public Safety, or the Division of Motor Vehicles of the Department of Transportation. To furnish the name and identifying information of motor carriers whose licenses have been revoked to the administrator of a national criminal justice system database that makes the information available only to criminal justice agencies and public safety organizations. To furnish to the Department of State Treasurer, upon request, the name, address, and account and identification numbers of a taxpayer who may be entitled to property held in the Escheat Fund. To furnish to the Division of Employment Security the name, address, and account and identification numbers of a taxpayer when the information is requested by the Division in order to fulfill a duty imposed under Article 2 of Chapter 96 of the General Statutes. To furnish information to the Division of Employment Security to the extent required for its NC WORKS study of the working poor pursuant to G.S. 108A-29(r). The Division of Employment Security shall use information furnished to it under this subdivision only in a nonidentifying form for statistical and analytical purposes related to its NC WORKS study. The information that may be furnished under this subdivision is the following with respect to individual income taxpayers, as shown on the North Carolina income tax forms: Name, social security number, spouse's name, spouse's social security number, and county of residence. Filing status and federal personal exemptions. Federal taxable income, additions to federal taxable income, and total of federal taxable income plus additional income. Income while a North Carolina resident, total income from North Carolina sources while a nonresident, and total income from all sources. Exemption for children, nonresidents' and part-year residents' exemption for children, and credit for children. Expenses for child and dependent care, portion of expenses paid while a resident of North Carolina, portion of expenses paid while a resident of North Carolina that was incurred for dependents who were under the age of seven and dependents who were physically or mentally incapable of caring for themselves, credit for child and dependent care expenses, other qualifying expenses, credit for other qualifying expenses, total credit for child and dependent care expenses. Review by the State Auditor to the extent authorized in G.S. 147-64.7. To give a spouse who elects to file a joint tax return a copy of the return or information contained on the return. To provide a copy of a return to the taxpayer who filed the return. In the case of a return filed by a corporation, a partnership, a trust, or an estate, to provide a copy of the return or information on the return to a person who has a material interest in the return if, under the circumstances, section 6103(e)(1) of the Code would require disclosure to that person of any corresponding federal return or information. In the case of a return of an individual who is legally incompetent or deceased, to provide a copy of the return to the legal representative of the estate of the incompetent individual or decedent. To contract with a financial institution for the receipt of withheld income tax payments under G.S. 105-163.6 or for the transmittal of payments by electronic funds transfer. To furnish the following to the Fiscal Research Division of the General Assembly, upon request: A sample, suitable in character, composition, and size for statistical analyses, of tax returns or other tax information from which taxpayers' names and identification numbers have been removed. An analysis of the fiscal impact of proposed legislation. To exchange information concerning a tax imposed by Subchapter V of this Chapter with the Standards Division of the Department of Agriculture and Consumer Services when the information is needed to administer the Gasoline and Oil Inspection Act, Article 3 of Chapter 119 of the General Statutes. To exchange information concerning a tax imposed by Articles 2A, 2C, or 2D of this Chapter with one of the following agencies when the information is needed to fulfill a duty imposed on the Department or the agency: The North Carolina Alcoholic Beverage Control Commission. The Alcohol Law Enforcement Division of the Department of Public Safety. The Bureau of Alcohol, Tobacco, and Firearms of the United States Department of Justice. Law enforcement agencies. The Section of Community Corrections of the Division of Adult Correction and Juvenile Justice of the Department of Public Safety. To furnish to the appropriate local, State, or federal law enforcement agency, including a prosecutorial agency, information concerning the commission of an offense under the jurisdiction of that agency when the Department has initiated a criminal investigation of the taxpayer. To furnish to the Department of Secretary of State the name, address, tax year end, and account and identification numbers of a corporation liable for corporate income or franchise taxes or of a limited liability company liable for a corporate or a partnership tax return to enable the Secretary of State to notify the corporation or the limited liability company of the annual report filing requirement or that its articles of incorporation or articles of organization or its certificate of authority has been suspended. To provide the North Carolina Self-Insurance Security Association information on self-insurers' premiums as determined under G.S. 105-228.5(b), (b1), and (c) for the purpose of collecting the assessments authorized in G.S. 97-133(a). To inform the Business License Information Office of the Department of Commerce of the status of an application for a license for which a tax is imposed and of any information needed to process the application. To furnish to the Office of the State Controller information needed by the State Controller to implement the setoff debt collection program established under G.S. 147-86.25, verify statewide vendor files, or track debtors of the State. To furnish to the North Carolina Industrial Commission information concerning workers' compensation reported to the Secretary under G.S. 105-163.7. (See note for expiration date) To furnish to the Environmental Management Commission information concerning whether a person who is requesting certification of a dry-cleaning facility or wholesale distribution facility from the Commission is liable for privilege tax under Article 5D of this Chapter. This subdivision is repealed when Part 6 of Article 21A of Chapter 143 of the General Statutes expires. To exchange information concerning the tax on piped natural gas imposed by Article 5E of this Chapter with the North Carolina Utilities Commission or the Public Staff of that Commission. To provide the Secretary of Administration pursuant to G.S. 143-59.1 a list of vendors and their affiliates who meet one or more of the conditions of G.S. 105-164.8(b) but refuse to collect the use tax levied under Article 5 of this Chapter on their sales delivered to North Carolina. To provide public access to a database containing the names and account numbers of taxpayers who are not required to pay sales and use taxes under Article 5 of this Chapter to a retailer because of an exemption or because they are authorized to pay the tax directly to the Department of Revenue. To furnish the Department of Commerce and the Division of Employment Security a copy of the qualifying information required in G.S. 105-129.7(b) or G.S. 105-129.86(b). To provide public access to a database containing the names and registration numbers of retailers who are registered to collect sales and use taxes under Article 5 of this Chapter. To contract for the collection of tax debts pursuant to G.S. 105-243.1. To provide a publication or written determination required under this Chapter. The term "written determination" has the same meaning as defined in G.S. 105-264.2. To exchange information concerning a tax credit claimed under Article 3E of this Chapter with the North Carolina Housing Finance Agency. To provide to the Economic Investment Committee established pursuant to G.S. 143B-437.54 information necessary to implement economic development programs under the responsibility of the Committee. To prove that a business does not meet the definition of "small business" under Article 3F of this Chapter because the annual receipts of the business, combined with the annual receipts of all related persons, exceeds the applicable amount. Repealed by Session Laws 2010-166, s. 3.7, effective July 1, 2010. Repealed by Session Laws 2006-162, s. 4(c), as amended by Session Laws 2007-527, s. 24, effective July 24, 2006. To provide to the North Carolina State Lottery Commission the information required under G.S. 18C-141. To exchange information concerning a tax credit claimed under G.S. 105-130.47 or G.S. 105-151.29 with the North Carolina Film Office of the Department of Commerce and with the regional film commissions. To exchange information concerning a grant awarded under G.S. 143B-437.02A with the Department of Revenue, the Department of Commerce, or a contractor hired by the Department of Commerce and necessary for the Department to administer the program. A contractor hired pursuant to this subdivision shall be an agent of the State subject to the provisions of this statute with respect to any tax information provided. Repealed by Session Laws 2010-166, s. 3.7, effective July 1, 2010. To furnish to a taxpayer claiming a credit under G.S. 105-130.47 or G.S. 105-151.29 information used by the Secretary to adjust the amount of the credit claimed by the taxpayer. To furnish the Department of Commerce with the information needed to complete the study required under G.S. 105-129.82. To verify with a nonprofit organization or a unit of State or local government information relating to eligibility for a credit under G.S. 105-129.16H. To furnish the Department of State Treasurer with information it requests about whether a unit of local government has timely filed a withholding report, has been charged a penalty, or has paid a penalty, as such information may be helpful in auditing local government accounts pursuant to G.S. 159-34 and determining compliance with the Local Government Finance Act. To furnish the Department of State Treasurer periodically upon request, the State tax return of a beneficiary, or the wage and income statement of beneficiary, or the NC-3 information of an employer, for the purpose of substantiating the beneficiary's statement required to be submitted under G.S. 135-5(e)(4), 135-109, or 128-27(e)(4); or for the purpose of assisting a fraud or compliance investigation in accordance with G.S. 135-1(7b), 135-1(11b), 135-6(q), 128-21(7b), 128-21(11c), and 128-28(r); provided that no federal tax information may be disclosed under this subdivision unless such a disclosure is permitted by section 6103 of the Code. To furnish to the Department of State Treasurer periodically upon request the State tax return of a beneficiary, or the wage and income statement of a beneficiary, or the NC-3 information of an employer for the purpose of assisting a fraud or compliance investigation or audit under G.S. 135-48.30(a)(9), or in accordance with G.S. 135-48.16; provided, however, that no federal tax information may be disclosed under this subdivision unless such a disclosure is permitted by section 6103 of the Code. To furnish a nonparticipating manufacturer, as defined in G.S. 66-292, the amount of the manufacturer's tobacco products that a taxpayer sold in this State by distributor, and that the Secretary reports to the Attorney General under G.S. 105-113.4C. To furnish a data clearinghouse the information required to be released in accordance with the State's agreement under the December 2012 Term Sheet Settlement, as finalized by the State in the NPM Adjustment Settlement Agreement, concerning annual tobacco product sales by a nonparticipating manufacturer. Such information released to a data clearinghouse may be released to parties to the NPM Adjustment Settlement Agreement provided confidentiality protections are agreed to by the parties and overseen and enforced by this State's applicable court for enforcement of the Master Settlement Agreement for (i) any state information constituting confidential tax information or otherwise confidential under state law and (ii) manufacturer information designated confidential. The following definitions apply in this subdivision: Data clearinghouse. - Defined in the Term Sheet Settlement and in the NPM Adjustment Settlement Agreement. Master Settlement Agreement. - Defined in G.S. 66-290. Nonparticipating manufacturer. - Defined in G.S. 66-292. NPM Adjustment Settlement Agreement. - The final executed settlement document resulting from the 2012 Term Sheet Settlement. Participating manufacturer. - Defined in G.S. 66-292. Term Sheet Settlement. - The settlement agreement entered into in December 2012 by the State and certain participating manufacturers under the Master Settlement Agreement. To furnish the North Carolina Forest Service of the Department of Agriculture and Consumer Services pertinent contact and financial information concerning companies that are involved in the primary processing of timber products so that the Commissioner of Agriculture is able to comply with G.S. 106-1029 under the Primary Forest Product Assessment Act. To furnish to a taxpayer claiming a credit under G.S. 105-129.16A information used by the Secretary to adjust the amount of the credit claimed by the taxpayer. To furnish requested workforce data to the North Carolina Longitudinal Data System, as required by G.S. 116E-6. Information furnished to the North Carolina Longitudinal Data System shall be provided in a nonidentifying form for statistical and analytical purposes to facilitate and enable the linkage of student data and workforce data and shall not include information allowing the identification of specific taxpayers. To furnish the State Budget Director or the Director's designee a sample of tax returns or other tax information from which taxpayers' names and identification numbers have been removed that is suitable in character, composition, and size for statistical analyses by the Office of State Budget and Management. To furnish tax information to the State Chief Information Officer pursuant to G.S. 143B-1385. The use and reporting of individual data may be restricted to only those activities specifically allowed by law when potential fraud or other illegal activity is indicated. To furnish to a person who provides the State with a bond or irrevocable letter of credit on behalf of a taxpayer the information necessary for the Department to collect on the bond or letter of credit in the case of noncompliance with the tax laws by the taxpayer covered by the bond or letter of credit. To provide the Alcoholic Beverage Control Commission the information required under G.S. 18B-900. To furnish to the Department of Environmental Quality the name, address, tax year end, and account and identification numbers of an entity liable for severance tax to enable the Secretary of Environmental Quality to notify the entity that the Department of Environmental Quality shall suspend permits of the entity for oil and gas exploration using horizontal drilling and hydraulic fracturing under G.S. 113-395. To exchange information concerning a tax imposed by Article 8B of this Chapter with the North Carolina Department of Insurance or the North Carolina Department of Health and Human Services when the information is needed to fulfill a duty imposed on the Department of Revenue. To make available a list containing the name, physical address, and account number of entities licensed under Article 2A of this Chapter to all entities licensed under Article 2A of this Chapter. To exchange information regarding the tax imposed on motor carriers under Article 36B of this Chapter with other jurisdictions that administer the International Fuel Tax Agreement to aid in the administration of the Agreement. To furnish tax information to the State Education Assistance Authority as necessary for administering the coordinated and centralized residency determination process in accordance with Article 14 of Chapter 116 of the General Statutes. To furnish to the North Carolina Department of Labor, the Division of Employment Security within the North Carolina Department of Commerce, the North Carolina Industrial Commission, and the Employee Classification Section within the Industrial Commission employee misclassification information pursuant to Article 83 of Chapter 143 of the General Statutes. To provide to the Office of Child Support and Enforcement of the Department of Health and Human Services State tax information that relates to noncustodial parent location information as required under 45 C.F.R. § 303.3 and Title IV-D of the Social Security Act. To provide data drawn from an individual taxpayer's tax information to the Office of Recovery and Resiliency for the purpose of facilitating such a taxpayer's application for any means-tested federal or state disaster relief following a federal major disaster declaration; provided, however, that no federal tax information may be disclosed under this subpart unless such a disclosure is permitted by section 6103 of the Code. Information Security. - The Secretary shall, consistent with the requirements of this section to maintain secrecy of tax information, determine when, how, and under what conditions the disclosure of tax information authorized by subsection (b) of this section shall be made. The Secretary shall be solely responsible for determining whether information security protections for systems or services that store, process, or transmit State or federal tax information are adequate, and the Secretary is not required to use any systems or services determined to be inadequate. Punishment. - A person who violates this section is guilty of a Class 1 misdemeanor. If the person committing the violation is an officer or employee, that person shall be dismissed from public office or public employment and may not hold any public office or public employment in this State for five years after the violation. The term does not include (i) statistics classified so that information about specific taxpayers cannot be identified, (ii) an annual report required to be filed under G.S. 55-16-22 or (iii) the amount of tax refunds paid to a governmental entity listed in G.S. 105-164.14(c) or to a State agency. c1. The Alcohol and Tobacco Tax and Trade Bureau of the United States Department of the Treasury. History (1939, c. 158, s. 928; 1951, c. 190, s. 2; 1973, c. 476, s. 193; c. 903, s. 4; c. 1287, s. 13; 1975, c. 19, s. 29; c. 275, s. 7; 1977, c. 657, s. 6; 1979, c. 495; 1983, c. 7; 1983 (Reg. Sess., 1984), c. 1004, s. 3; c. 1034, s. 125; 1987, c. 440, s. 4; 1989, c. 628; c. 728, s. 1.47; 1989 (Reg. Sess., 1990), c. 945, s. 15; 1993, c. 485, s. 31; c. 539, s. 712; 1994, Ex. Sess., c. 14, s. 51; c. 24, s. 14(c); 1993 (Reg. Sess., 1994), c. 679, s. 8.4; 1995, c. 17, s. 11; c. 21, s. 2; 1997-118, s. 6; 1997-261, s. 14; 1997-340, s. 2; 1997-392, s. 4.1; 1997-475, s. 6.11; 1998-22, ss. 10, 11; 1998-98, ss. 13.1(b), 20; 1998-139, s. 1; 1998-212, s. 12.27A(o); 1999-219, s. 7.1; 1999-340, s. 8; 1999-341, s. 8; 1999-360, s. 2.1; 1999-438, s. 18; 1999-452, s. 28.1; 2000-120, s. 8; 2000-173, s. 11; 2001-205, s. 1; 2001-380, s. 5; 2001-476, s. 8(b); 2001-487, ss. 47(d), 123; 2002-87, s. 7; 2002-106, s. 5; 2002-172, s. 2.3; 2003-349, s. 4; 2003-416, s. 2; 2004-124, s. 32D.3; 2004-170, s. 23; 2004-204, 1st Ex. Sess., s. 4; 2005-276, ss. 31.1(cc), 39.1(c), 7.27(b); 2005-400, s. 20; 2005-429, s. 2.13; 2005-435, ss. 32(b), 32(c), 37, 48; 2006-162, s. 4(c); 2006-196, s. 11; 2006-252, s. 2.21; 2007-397, s. 13(d); 2007-491, s. 38; 2007-527, ss. 24, 33, 34, 35, 36; 2008-107, s. 28.25(d); 2008-144, s. 4; 2009-283, s. 1; 2009-445, s. 39; 2009-483, ss. 5, 10; 2010-31, ss. 13.15, 31.8(g); 2010-95, s. 11; 2010-166, s. 3.7; 2010-167, s. 2(c); 2011-145, ss. 19.1(g), (h), (k), (n), (p), 13.25(nn), (xx); 2011-330, s. 33(b); 2011-401, ss. 3.9, 5.1; 2012-83, s. 35; 2012-133, s. 1(b); 2013-155, s. 6; 2013-360, ss. 6.9, 7.10(c); 2013-414, s. 19; 2014-3, ss. 9.3, 10.1(c); 2014-4, s. 17(b); 2014-100, s. 17.1(xxx); 2014-115, s. 56.8(e); 2015-99, s. 2; 2015-241, ss. 6.24(h), 7A.4(h), 14.30(u), (v), 15.25(b), 16A.7(j); 2016-5, s. 4.5(a); 2016-57, s. 2(f); 2016-103, s. 7; 2017-128, s. 6(a); 2017-135, s. 7(a); 2017-186, s. 2(uuuu); 2017-203, s. 2; 2017-204, s. 4.7; 2018-5, ss. 37.5(a), 38.6(e); 2018-136, 3rd Ex. Sess., s. 5.17; 2019-6, s. 4.10; 2019-203, s. 9(a); 2020-58, s. 2.2(b); 2020-88, s. 16(e).) Cross References. - As to Office of Recovery and Resiliency, see G.S. 143B-1040 . Expiration Date for Subdivision (b)(20). - Session Laws 2009-483, s. 5, amended Session Laws 1997-392, s. 8, by deleting the January 1, 2012 repeal date for Session Laws 1997-392, s. 4.1, which had enacted G.S. 105-259(b)(20) . Session Laws 2009-483, s. 10, amended subdivision (b)(20) by making its repeal effective when Part 6 of Article 21A of Chapter 143 expires. For January 1, 2022, expiration date of Part 6 of Article 21A of Chapter 143 , see G.S. 143-215.104 A. Editor's Note. - The number of subdivision (b)(24) was assigned by the Revisor of Statutes, the designation in Session Laws 1999-360, s. 2.1 having been subdivision (b)(22). G.S. 108A-29(r) , referred to in subdivision (b)(9a) of this section, was repealed by Session Laws 2009-489, s. 12. G.S. 108A-29(r) , referred to in subdivision (b)(9a) of this section, was repealed by Session Laws 2009-489, s. 12. Subdivision (b)(37) was added by Session Laws 2006-252, s. 2.21, as subdivision (b)(36), and was redesignated at the direction of the Revisor of Statutes. Subdivision (b)(42) was added by Session Laws 2010-167, s. 2(c), as subdivision (b)(40), and was redesignated at the direction of the Revisor of Statutes. Subdivision (b)(27) of this section was amended twice in 2006 in the code bill drafting format provided in G.S. 120-1 . Session Laws 2006-162, s. 4(c), rewrote subdivision (b)(27). Session Laws 2006-252, s. 2.21, amended subdivision (b)(27) by inserting "105-129.85," without referring to changes made by Session Laws 2006-162. Subdivision (b)(27) has been set out in the form above at the direction of the Revisor of Statutes. Session Laws 2006-162, s. 33, as amended by Session Laws 2007-527, s. 24, provides: "Sections 4(a) and 4(b) of this act are effective for taxable years beginning on or after January 1, 2006. Section 13 of this act becomes effective July 1, 2007, and applies to motor fuel transported on or after that date. Sections 14, 15, and 17 of this act become effective January 1, 2007, and apply to motor fuel purchased on or after that date. An exempt card or code will not be valid for sales of motor fuel at the terminal rack on or after January 1, 2007. Section 26 of this act is effective when it becomes law and applies to the estates of decedents dying on or after January 1, 2005. Section 32 of this act becomes effective January 1, 2007. The remainder of this act is effective when it becomes law." Session Laws 2007-345, s. 14.8(a), repealed Session Laws 2007-323, s. 24.4, which transferred certain revenue hearings positions to the Department of Administration. Session Laws 2007-345, s. 14.8(c), provides that the actions taken by the Administrative Hearings Officer at the Department of Revenue from the period beginning July 1, 2007, are given full force and effect as if Session Laws 2007-323, s. 24.4 had never been enacted. Session Laws 2007-345, s. 14.8(c) further provides: "Notwithstanding any provision of G.S. 105-259 to the contrary, any officer, employee, or agent of the State that provided access to tax information to the Administrative Hearings Officer or Administrative Assistant transferred under Section 24.4 of S.L. 2007-323 is not guilty of any offense to the extent that the provision of the information would have been authorized by that statute if the transfer had not occurred." Session Laws 2007-397, s. 15, contains a severability clause. Session Laws 2007-491, s. 47, provides: "G.S. 105-241.10, as enacted by Section 1 of this act, and Sections 6, 15, 16, 17, and 22 are effective for taxable years beginning on or after January 1, 2007. Section 14 is effective for taxable years beginning on or after January 1, 2008. Sections 45, 46, and 47 are effective when they become law. The remainder of this act becomes effective January 1, 2008. The procedures for review of disputed tax matters enacted by this act apply to assessments of tax that are not final as of the effective date of this act and to claims for refund pending on or filed on or after the effective date of this act. This act does not affect matters for which a petition for review was filed with the Tax Review Board under G.S. 105-241.2 [repealed] before the effective date of this act. The repeal of G.S. 105-122(c) and G.S. 105-130.4(t) and Sections 11 and 12 apply to requests for alternative apportionment formulas filed on or after the effective date of this act. A petition filed with the Tax Review Board for an apportionment formula before the effective date of this act is considered a request under G.S. 105-122(c1) or G.S. 105-130.4(t1) , as appropriate." Session Laws 2008-134, s. 78, provides: "An employee of the State may provide tax information about tax credits claimed under former Article 3A or current Article 3J of Chapter 105 of the General Statutes to the University of North Carolina at Chapel Hill (University) to enable the University to compile statistical information to fulfill a contractual obligation between the University and the North Carolina General Assembly, on behalf of the Joint Select Committee on Economic Development Incentives established by the President Pro Tempore of the Senate and the Speaker of the House of Representatives on March 2, 2007. In lieu of extracting the needed information from these tax returns, the State may provide a copy of the returns to the University so the University can extract the information. The disclosure allowed by this section is an exception to G.S. 105-259 . A person to whom a disclosure is made under this section is subject to the same confidentiality requirements as an employee of the State who has access to tax information." Session Laws 2011-145, s. 13.25(xx), provides: "The Revisor of Statutes shall make the conforming statutory changes necessary to reflect the transfers under this section. The Revisor of Statutes may correct any reference in the General Statutes to the statutes that are recodified by this section and make any other conforming changes necessitated by this section." Pursuant to that provision, conforming changes have been made in subdivision (b)(41). "Commissioner of Agriculture" was substituted for "Secretary of Environment and Natural Resources" and "G.S. 106-1029" was substituted for "G.S. 113A-193." Session Laws 2011-145, s. 1.1, provides: "This act shall be known as the 'Current Operations and Capital Improvements Appropriations Act of 2011.'" Session Laws 2011-145, s. 32.2, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2011-2013 fiscal biennium, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2011-2013 fiscal biennium." Session Laws 2011-145, s. 32.5 is a severability clause. Session Laws 2013-360, ss. 6.9 and 7.10(c) both enacted subdivisions designated as subdivision (b)(44). Subdivision (b)(44), as enacted by Session Laws 2013-360, s. 7.10(c) has been renumbered as subdivision (b)(45) at the direction of the Revisor of Statutes. Session Laws 2013-360, s. 1.1, provides: "This act shall be known as the 'Current Operations and Capital Improvements Appropriations Act of 2013.'" Session Laws 2013-360, s. 38.5 is a severability clause. Session Laws 2013-364, s. 7, as amended by Session Laws 2013-363, s. 3.17, provides: "Notwithstanding the definition for 'eligible student' set forth in G.S. 115C-112.2 , as enacted by this act, a child who is otherwise eligible to receive a scholarship grant for the spring semester of the 2013-2014 school year is deemed to have met the requirements of G.S. 115C-112.2(2) f., as enacted by this act, if the child is a dependent child for whom a taxpayer is allowed a credit for the fall semester of the 2013-2014 school year under G.S. 105-151.33 (now repealed) and the taxpayer affirms, under oath, that the taxpayer will claim the credit for that semester. Notwithstanding G.S. 105-259(b) , the Department of Revenue shall furnish, upon request, to the Authority a list of claimants that received a credit pursuant to G.S. 105-151.33 (now repealed) for the taxable year beginning on or after January 1, 2013. Notwithstanding the definition for 'eligible student' set forth in G.S. 115C-112.2 , as enacted by this act, a child who meets the requirements of G.S. 115C-112.2(a) through (e) and who is eligible for enrollment in kindergarten or the first grade in a North Carolina public school during the 2013-2014 school year shall be eligible to receive a scholarship grant for the spring semester of the 2013-2014 school year." Section 105-116, referred to in subdivision (b)(5b), was repealed by Session Laws 2013-316, s. 4.1(a), effective July 1, 2014. Section 105-116.1, referred to in subdivision (b)(5b), was repealed by Session Laws 2013-316, s. 4.1(a), effective July 1, 2014. Section 105-187.44, referred to in subdivision (b)(5b), was repealed by Session Laws 2013-316, s. 4.1(d), effective July 1, 2014. Session Laws 2014-3, s. 9.3, Session Laws 2014-3, s. 10.1(c), and Session Laws 2014-4, s. 17(b), each enacted new subdivisions designated as (b)(46). At the direction of the Revisor of Statutes, subdivision (b)(46), as added by Session Laws 2014-3, s. 10.1(c), has been renumbered as subdivision (b)(47), and subdivision (b)(46), as added by Session Laws 2014-4, s. 17(b), has been renumbered as subdivision (b)(48). Session Laws 2014-4, s. 19, made subdivision (b)(48), as added by Session Laws 2014-4, s. 17(b), applicable to energy minerals severed on or after July 1, 2015. Session Laws 2014-100, s. 1.1, provides: "This act shall be known as 'The Current Operations and Capital Improvements Appropriations Act of 2014.'" Session Laws 2014-100, s. 38.7, is a severability clause. The amendment to subdivision (b)(45) by Session Laws 2015-241, s. 7A.4(h), included a reference to "G.S. 143B-1344." "G.S. 143B-1381" has been substituted for "G.S. 143B-1344" at the direction of the Revisor of Statutes. Session Laws 2015-241, s. 15.25(c), made subsection (b)(34a) of this section, as added by Session Laws 2015-241, s. 15.25(b), applicable to grants awarded on or after September 18, 2015. Session Laws 2015-241, s. 1.1, provides: "This act shall be known as 'The Current Operations and Capital Improvements Appropriations Act of 2015.'" Session Laws 2015-241, s. 33.6, is a severability clause. Session Laws 2016-57, s. 3, made the amendment to subdivision (b)(52) of this section by Session Laws 2016-57, s. 2(f), applicable to all undergraduate enrollments for academic quarters, terms, or semesters that begin on or after January 1, 2017, and to all graduate enrollments for academic quarters, terms, or semesters that begin on or after January 1, 2018. Session Laws 2017-128, s. 6(b), provides: "No later than June 30, 2018, the Department of Revenue and the Department of the State Treasurer shall develop and implement an information exchange system as contemplated by subsection (a) of this section. The two departments shall enter into a confidential information sharing agreement settling transfer protocols, required security measures, audit mechanisms, and other measures designed to protect confidential information." Session Laws 2017-128, s. 9, is a severability clause. Session Laws 2017-135, s. 7(b), provides: "The Department of Revenue and the Department of the State Treasurer shall, within a reasonable time following the effective date of this act but not later than June 30, 2018, enter into a confidential information sharing agreement settling data transfer protocols, required security measures, audit mechanisms, and the like, so that the two departments can thereafter develop and implement the information exchange authorized by this act." Subdivision (b)(53), as added by Session Laws 2017-135, s. 7(a), was renumbered as subdivision (b)(39b) at the direction of the Revisor of Statutes. Subdivision (b)(53), as added by Session Laws 2017-204, s. 4.7, was renumbered as subdivision (b)(54) at the direction of the Revisor of Statutes. Session Laws 2017-204, s. 4.9, provides in part: "The remainder of this part is effective when it becomes law [August 11, 2017] and applies to requests for review filed on or after that date and to requests for review pending on that date for which the Department reissues a request for additional information, allows the taxpayer time to respond by the requested response date, and provides notification to the taxpayer that failure to timely respond to the request will result in the request for review being subject to the provisions of G.S. 105-241.13 A." Session Laws 2017-204, s. 7.1, is a severability clause. Session Laws 2018-5, s. 1.1, provides: "This act shall be known as the 'Current Operations Appropriations Act of 2018.'" Session Laws 2018-5, s. 39.7, is a severability clause. Session Laws 2018-136, 3rd Ex. Sess., s. 1.1, provides: "This act shall be known as '2018 Hurricane Florence Disaster Recovery Act.'" Session Laws 2018-136, 3rd Ex. Sess., s. 5.17(b), provides: "(b) The Department of Revenue and the Office of Recovery and Resiliency shall, within a reasonable time following the effective date of this act but not later than June 30, 2019, enter into a confidential information sharing agreement settling data transfer protocols, required security measures, audit mechanisms, and other issues necessary to develop and implement the information exchange provided in subsection (a) of this section. Session Laws 2018-136, 3rd Ex. Sess., s. 6.3, is a severability clause. Session Laws 2019-200, s. 8, provides: "Nothing in this act [which provides for miscellaneous and technical changes to statutes relating the Department of Information Technology, state agency cybersecurity, emergency telephone service and the 911 Board, cable service providers, the Information Technology Strategy Board, and training and certification of police telecommunicators] alters or diminishes the exclusive responsibility and authority of the Secretary of Revenue to maintain and safeguard the secrecy and security of taxpayer information under G.S. 105-259 ." Session Laws 2020-88, s. 16(f), made the amendment of subdivision (b)(49) of this section by Session Laws 2020-88, s. 16(e), effective 30 days after it becomes law and applicable to capitation payments received by prepaid health plans on or after that date. Session Laws 2020-88 became law on July 2, 2020, making the effective date of this amendment August 1, 2020. Effect of Amendments. - Session Laws 2003-349, s. 4, effective July 27, 2003, in subdivision (b)(7), substituted "Division of the State Highway Patrol of the Department of Crime Control and Public Safety" for "Division of Motor Vehicles of the Department of Transportation" and substituted "Division of the State Highway Patrol of the Department of Crime Control and Public Safety" for "Division of Motor Vehicles." Session Laws 2003-416, s. 2, effective August 14, 2003, reenacted Session Laws 2002-172. Session Laws 2004-124, s. 32D.3, effective for business activities occurring on or after May 1, 2005, added subdivision (b)(30). Session Laws 2004-170, s. 23, effective August 2, 2004, in subdivision (b)(7), inserted "the Division of Motor Vehicles of the Department of Transportation," following "Safety," substituted "Revenue," for "Revenue or," and added "or the Division of Motor Vehicles of the Department of Transportation" following "Safety." Session Laws 2004-204, s. 4, as amended by Session Laws 2005-435, s. 48, effective, for business activities occurring on or after November 1, 2004, and for taxable years beginning on or after January 1, 2005, and repealed for business activities occurring in taxable years beginning on or after January 1, 2020, added the subdivision designated herein as subdivision (31). Session Laws 2005-276, s. 7.27(b), effective July 1, 2005, added subdivision (b)(32). Session Laws 2005-276, s. 39.1(c), effective for taxable years beginning on or after January 1, 2005, and applicable to qualifying expenses incurred on or after July 1, 2005, added subdivision (b)(34). Session Laws 2005-344, s. 10.2(b), as added by Session Laws 2005-276, s. 31.1(cc), effective August 31, 2005, added subdivision (b)(33). Session Laws 2005-400, s. 20, effective January 1, 2006, substituted "Security" for "Guaranty" in subdivision (b)(16a). Session Laws 2005-429, s. 2.13, effective January 1, 2007, rewrote subdivision (b)(27). Session Laws 2005-435, ss. 32(b), 32(c) and 37, effective January 1, 2006, substituted "the amount of tax refunds paid to a governmental entity listed in G.S. 105-164.14(c) or to a State agency" for "information submitted to the Business License Information Office of the Department of Secretary of State on a master application form for various business licenses" at the end of the second paragraph of subdivision (a)(2); in subdivision (b)(6a), inserted "or city" following "To furnish the county" and made a minor stylistic change; substituted "Commerce" for "Secretary of State" in subdivision (b)(17); and added subdivision (b)(32), because a subdivision (b)(32) had already been added by Session Laws 2005-276, s. 7.27(b), the subdivision added by this act was redesignated as (b)(35) at the direction of the Revisor of Statutes. Session Laws 2006-162, s. 4, as amended by Session Laws 2007-527, s. 24, in subsection (b), rewrote subdivision (b)(27) which read: "To publish the information required under G.S. 105-129.6, 105-129.19, 105-129.26, 105-129.38, 105-129.44, 105-129.65A, 105-130.41, 105-130.45, 105-151.22, and 105-164.14."; deleted "publish the information required under G.S. 105-129.52 and to" preceding "prove that" in subdivision (b)(30); deleted former subdivision (b)(32) which read: "To provide the report required under G.S. 105-164.14(c) to the Department of Public Information and the Fiscal Research Division of the General Assembly."; deleted "and to publish the reports required under those sections" following "commissions" at the end of subdivision (b)(34); and added subdivision (b)(36). For effective dates, see Editor's note. Session Laws 2006-196, s. 11, effective August 3, 2006, in paragraph (b)(5d), substituted "prepared food and beverages tax or room occupancy tax" for "tax on prepared food and beverages" at the end of the introductory paragraph, substituted "a business subject to a local prepared food and beverages tax or room occupancy tax" for "the business of selling prepared food and beverages" at the end of paragraph (b)(5d)a and substituted "local prepared food and beverages tax or room occupancy tax" for "local tax on prepared food and beverages" at the end of paragraph (b)(5d)b. Session Laws 2006-252, s. 2.21, effective January 1, 2007, added "or G.S. 105-129.86(b) " at the end of subdivision (b)(24); inserted "105-129.85" in subdivision (b)(27); and added subdivision (b)(37). Session Laws 2007-397, s. 13(d), effective for taxable years beginning on or after January 1, 2008, added subdivision (b)(38). Session Laws 2007-491, s. 38, effective January 1, 2008, substituted "order, an administrative law judge's order in a contested tax case" for "order" in subdivision (b)(1). For applicability, see Editor's note. Session Laws 2007-527, ss. 33-36, effective August 31, 2007, rewrote subdivision (b)(3); in subdivision (b)(7), inserted "or the Joint Operations Center for National Fuel Tax Compliance" and made a stylistic change; rewrote subdivision (b)(13); and in subdivision (b)(27), deleted "105-129.85" following "under this Chapter." Session Laws 2008-107, s. 28.25(d), effective for taxable years beginning on or after January 1, 2008, inserted "or a unit of State or local government" in subdivision (b)(38). Session Laws 2008-144, s. 4, effective August 2, 2008, in subdivision (b)(5d), substituted "tax, room occupancy tax, vehicle rental tax, or heavy equipment rental" for "tax or room occupancy" in the introductory language, in sub-subdivision (b)(5d)a, substituted "one or more of these local taxes" for "a local prepared food and beverages tax or room occupancy tax," and in sub-subdivision (b)(5d)b, deleted "of Revenue" following "Department", and substituted "one or more of these local taxes" for "its local prepared food and beverages tax or room occupancy tax." Session Laws 2009-283, s. 1, effective July 10, 2009, added subdivision (b)(39). Session Laws 2009-445, s. 39, effective August 7, 2009, in subsection (b), substituted "except as provided in this subsection. Standards used or to be used for the selection of returns for examination and data used or to be used for determining the standards may not be disclosed for any purpose. All other tax information may be disclosed only if the disclosure is made for one of the following purposes" for "unless the disclosure is made for one of the following purposes" in the introductory language. Session Laws 2009-483, s. 10, effective August 26, 2009, added the second sentence in subdivision (b)(20). Session Laws 2010-31, s. 13.15, effective July 1, 2010, added subdivision (b)(41). Session Laws 2010-31, s. 31.8(g), effective June 30, 2010, rewrote subdivision (b)(18), which formerly read: "To furnish to the Office of the State Controller the name, address, and account and identification numbers of a taxpayer upon request to enable the State Controller to verify statewide vendor files or track debtors of the State." Session Laws 2010-95, s. 11, effective July 17, 2010, added subdivision (b)(40). Session Laws 2010-166, s. 3.7, effective July 1, 2010, in subdivision (b)(6a), substituted "G.S. 105-164.29B" for "G.S. 105-164.14(f)" and substituted "that statute" for "G.S. 105-164.14(f)"; deleted subdivisions (b)(31) and (b)(35), which pertained to verification and furnishing of information under Article 3G of this Chapter; and in subdivision (b)(37), substituted "study required under G.S. 105-129.82 " for "studies required under G.S. 105-129.2 A and G.S. 105-129.82 ." Session Laws 2010-167, s. 2(c), effective for taxable years beginning on or after January 1, 2010, added subdivision (b)(42). Session Laws 2011-145, s. 19.1(g), (h), (k), (n), and (p), effective January 1, 2012, substituted "Public Safety" for "Crime Control and Public Safety" twice in subdivision (b)(7) and in sub-subdivision (b)(15)b.; substituted "State Highway Patrol Section" for "Division of the State Highway Patrol" twice in subdivision (b)(7); substituted "Alcohol Law Enforcement Section" for "Division of Alcohol Law Enforcement" in sub-subdivision (b)(15)b.; and substituted "Section of Community Corrections of the Division of Adult Correction of the Division of Adult Correction of the Department of Public Safety" for "Division of Community Corrections of the Department of Correction" in sub-subdivision (b)(15)e. Session Laws 2011-145, s. 13.25(nn), effective July 1, 2011, substituted "Department of Agriculture and Consumer Services" for "Department of Environment and Natural Resources" in subdivision (b)(41). Session Laws 2011-330, s. 33(b), effective June 27, 2011, substituted "publication" for "report" in subdivision (b)(27). Session Laws 2011-401, ss. 3.9 and 5.1, effective November 1, 2011, substituted "Division of Employment Security" for "Employment Security Commission" in subdivisions (b)(9), (b)(9a), and (b)(24); and substituted "Division" for "Commission" in subdivision (b)(9). Session Laws 2012-83, s. 35, effective June 26, 2012, substituted "United States Department of Justice" for "United States Treasury Department" in sub-subdivision (b)(15)c. Session Laws 2012-133, s. 1(b), effective June 29, 2012, added subdivision (b)(43). Session Laws 2013-155, s. 6, effective July 1, 2013, substituted "North Carolina Forest Service" for "Division of Forest Resources" in subdivision (b)(41). Session Laws 2013-360, s. 6.9, effective July 1, 2013, added subdivision (b)(44). Session Laws 2013-360, s. 7.10(c), effective July 26, 2013, added subdivision (b)(45). Session Laws 2013-414, s. 19, effective August 23, 2013, rewrote subdivisions (b)(15a) and (b)(29); and inserted "and registration numbers" in subdivision (b)(25). Session Laws 2014-3, s. 9.3, effective May 29, 2014, added subdivisions (b)(40a) and (b)(46). Session Laws 2014-3, s. 10.1(c), effective May 1, 2015, added subdivision (b)(46) (redesignated as subdivision (b)(47)). Session Laws 2014-4, s. 17(b), effective July 1, 2015, added subdivision (b)(46) (redesignated as subdivision (b)(47)). See Editor's note for applicability. Session Laws 2014-100, s. 17.1(xxx), effective July 1, 2014, substituted "Branch" for "Section" in sub-subdivision (b)(15)b. Session Laws 2014-115, s. 56.8(e), effective August 11, 2014, substituted "State Chief Information Officer" for "State Controller" in the first sentence of subdivision (b)(45). Session Laws 2015-99, s. 2, effective June 19, 2015, added subdivision (b)(49). Session Laws 2015-241, ss. 6.24(h), 14.30(u), (v), and 16A.7(j), effective July 1, 2015, in subsection (b), substituted "State Highway Patrol" for "State Highway Patrol Section" twice in subdivision (7), added the present second sentence in the introductory language of subdivision (40a), and in subdivision (48), substituted "Department of Environmental Quality" for "Department of Environment and Natural Resources" twice and substituted "Secretary of Environmental Quality" for "Secretary of Environment and Natural Resources". Session Laws 2015-241, s. 7A.4(h), effective September 18, 2015, in the first sentence of subdivision (b)(45), deleted "Office of the" preceding "State Chief" and substituted "pursuant to G.S. 143B-1344 " for "under G.S. 143B-426.38 A". For conforming change, see editor's note. Session Laws 2015-241, s. 15.25(b), effective September 18, 2015, added subdivision (b)(34a). For applicability, see editor's note. Session Laws 2016-5, s. 4.5(a), effective May 11, 2016, substituted "sold in this State by distributor, and" for "sells in this State and" in subdivision (b)(40); and added subdivisions (b)(50) and (b)(51). Session Laws 2016-57, s. 2(f), effective September 1, 2016, added subdivision (b)(52). See editor's note for applicability. Session Laws 2016-103, s. 7, effective July 22, 2016, in subdivision (b)(27), inserted "or written determination" in the first sentence, and added the last sentence. Session Laws 2017-128, s. 6(a), effective July 20, 2017, added subdivision (b)(39a). Session Laws 2017-135, s. 7(a), effective July 20, 2017, added subdivision (b)(39a). For redesignation of subdivision, see editor's note. Session Laws 2017-186, s. 2(uuuu), effective December 1, 2017, inserted "and Juvenile Justice" in subdivision (b)(15)e. Session Laws 2017-203, s. 2, effective December 31, 2017, added subdivision (b)(53). Session Laws 2017-204, s. 4.7, effective August 11, 2017, substituted "G.S. 143B-1385" for "G.S. 143B-1381" in the first sentence of subdivision (b)(45), and added subdivision (b)(53). For applicability and for redesignation of subdivision, see editor's notes. Session Laws 2018-5, ss. 37.5(a), 38.6(e), effective June 12, 2018, substituted "the name, physical address" for "the name" in subdivision (b)(50); and added subsection (b1). Session Laws 2018-136, 3rd Ex. Sess., s. 5.17(a), effective October 15, 2018, added subdivision (b)(55). Session Laws 2019-6, s. 4.10, effective March 20, 2019, added sub-subdivision (b)(15)c1. Session Laws 2019-203, s. 9(a), effective October 1, 2019, substituted "Alcohol Law Enforcement Division" for "Alcohol Law Enforcement Branch" in sub-subdivision (b)(15)b. Session Laws 2020-58, s. 2.2(b), effective June 30, 2020, in subdivision (b)(50), substituted "make available" for "provide public access" near the beginning, and substituted "all entities licensed under Article 2A of this Chapter" for "aid in the administration of the tobacco products tax" at the end. Session Laws 2020-88, s. 16(e), added "or the North Carolina Department of Health and Human Services" and "of Revenue" in subdivision (b)(49). For effective date and applicability, see editor's note. Legal Periodicals. - For 1997 legislative survey, see 20 Campbell L. Rev. 481. See legislative survey, 21 Campbell L. Rev. 323 (1999). For article, "Blinson V. State and the Continued Erosion of the Public Purpose Doctrine in North Carolina," see 87 N.C.L. Rev. 644 (2009). Opinions of Attorney General Transfer of Division of Motor Vehicles Enforcement Section to Department of Crime Control and Public Safety (now Department of Public Safety). - The failure of Session Laws 2002-190 (HB 314) to include subdivision (b)(7) of this section in the series of specific statutes for which the term "Department of Crime Control and Public Safety" was substituted for the term "Division of Motor Vehicles of the Department of Transportation," has no legal significance because the General Assembly intended that the subdivision should remain a viable exception to the general prohibition against disclosure of tax information. See opinion of Attorney General to Sabra J. Faires, Assistant Secretary for Tax Administration, Department of Revenue, 2002 N.C.A.G. 30 (11/18/02). Effective January 1, 2003, the Department of Revenue should administer subdivision (b)(7) of this section as if it reads: "To exchange information with Motor Vehicles Enforcement Section of the Department of Crime Control and Public Safety or the International Fuel Tax Association Inc. when the information is needed to fulfill a duty imposed on the Department of Revenue or the Motor Vehicles Enforcement Section of the Department of Crime Control and Public Safety." See opinion of Attorney General to Sabra J. Faires, Assistant Secretary for Tax Administration, Department of Revenue, 2002 N.C.A.G. 30 (11/18/02). Applicability of Open Meetings Law to Tax Review Board Proceedings. - The Tax Review Board is exempt from the Open Meetings Law while it is meeting "solely for the purpose of making a decision" in a petition pending before the Board; however, the exemption only applies to the deliberations of the Board and does not apply when it is receiving evidence or arguments in a hearing prior to deliberating upon the evidence, nor when it is meeting for any purpose other than deciding the outcome of a petition pending before it. See opinion of Attorney General to The Honorable Richard H. Moore, Treasurer, State of North Carolina, 2004 N.C.A.G. 10 (10/12/04). Applicability of Secrecy Law to Tax Review Board Members. - Employees and officers of the State, including members of the Tax Review Board are prohibited from disclosing any tax information as defined in subdivision (a)(2) of this section. See opinion of Attorney General to The Honorable Richard H. Moore, Treasurer, State of North Carolina, 2004 N.C.A.G. 10 (10/12/04). Members of the Tax Review Board and staff must comply with both the confidentiality obligations of subsection (b) of this section and the obligations for disclosure set forth in the Public Records Law, G.S.132-1 et seq., with respect to the release of records and other information; the obligation does not vary based upon whether the Board receives a request for information prior to or after publication of an order by the Board. See opinion of Attorney General to The Honorable Richard H. Moore, Treasurer, State of North Carolina, 2004 N.C.A.G. 10 (10/12/04).