North Carolina § 105-330 - 10. Disposition of interest.

§ 105-330. 10. Disposition of interest.

The interest collected on unpaid registration fees pursuant to G.S. 105-330.4 shall be transferred on a monthly basis to the North Carolina Highway Fund. History (2005-294, ss. 8, 9; 2006-30, s. 3; 2006-259, s. 31.5; 2007-471, s. 7(a); 2007-527, s. 22(a)-(c); 2008-134, ss. 63, 65, 66, 79; 2009-445, s. 25(b); 2010-95, s. 22(a), (b), (e); 2011-330, s. 42(a)-(c); 2013-414, s. 70(a), (c), (d); 2015-241, s. 29.30(n).) Editor's Note. - Session Laws 2005-294, s. 13, as amended by Session Laws 2006-259, s. 31.5, as amended by Session Laws 2007-527, s. 22(b), as amended by Session Laws 2008-134, s. 65, as amended by Session Laws 2012-79, s. 3.6, and as amended by Session Laws 2013-414, s. 70(d), provides: "Sections 4 and 8 of this act become effective January 1, 2006. Sections 1, 2, 3, 5, 6, 7, 10 and 11 of this act become effective July 1, 2013, and apply to combined tax and registration notices issued on or after that date. Counties may continue to collect property taxes on motor vehicles for taxable years beginning on or before September 1, 2013, under the provisions of Article 22A of Chapter 105 of the General Statutes as those statutes are in effect on June 30, 2013. Sections 12 and 13 of this act are effective when they become law. Nothing in this act shall require the General Assembly to appropriate funds to implement it for the biennium ending June 30, 2007." This section was amended by Session Laws 2007-527, s. 22(c), effective January 1, 2011, in the coded bill drafting format prescribed by G.S. 120-20.1 . The section was subsequently completely rewritten by Session Laws 2008-134, s. 63, effective July 28, 2008, without taking into account the 2007 amendments. Session Laws 2008-134, s. 79, as amended by Session Laws 2009-445, s. 25(b), repealed Session Laws 2008-134, s. 63, effective July 1, 2011, thus resolving the conflict, as of that point. Session Laws 2007-527, s. 22(d), as amended by Session Laws 2008-134, s. 66, provided that the amendments to this section by s. 22(c) of Session Laws 2007-527 would become effective January 1, 2011, or when the Division of Motor Vehicles of the Department of Transportation and the Department of Revenue certify that the integrated computer system for registration renewal and property tax collection for motor vehicles is in operation, whichever occurs first. Session Laws 2010-95, s. 22(a), amended Session Laws 2007-527, s. 22(d) to change the effective date of the amendment by Session Laws 2007-527, s. 22(c) to July 1, 2010; however, Session Laws 2010-95, s. 22(b) also amended Session Laws 2007-527, s. 22(d), as amended by Session Laws 2008-134, s. 66, (the exact same amendment) to change the effective date of Session Laws 2007-527, s. 22(c) to July 1, 2013, thus creating a conflict as to when that amendment is effective. Session Laws 2011-330, s. 42(b) repealed Session Laws 2010-95, s. 22(a) and, thus, eliminated the conflict as to the effective date of the amendment, which is July 1, 2013. Furthermore, Session Laws 2010-95, s. 22(e), amended Session Laws 2008-134, s. 79, "as amended by Section 25(b) of S.L. 2009-445," to add the following sentence: "Section 63 of this act is repealed July 1, 2013." Although Session Laws 2010-95, s. 22(e) indicates that it is amending Session Laws 2008-134, s. 79, as amended by Session Laws 2009-445, s. 25(b), the illustrative text set out in the act omits the following sentence added by the 2009 act: "Section 63 of this act is repealed July 1, 2011." Therefore, pursuant to the coded bill drafting format provided by G.S. 120-20.1 , the amendment by Session Laws 2010-95, s. 22(e) did not eliminate that sentence, resulting in a conflict in the date of repeal for Session Laws 2008-134, s. 63. However, Session Laws 2011-330, s. 42(c) amended Session Laws 2010-95, s. 22(e) to delete the repeal date of July 1, 2011 for s. 63 of Session Laws 2008-134, and replace it with a repeal date of July 1, 2013," thus eliminating the conflict in the repeal date for Session Laws 2008-134, s. 63. Session Laws 2013-414, s. 70(a), amended Session laws 2007-527, s. 22(d), as amended by Session Laws 2008-134, s. 66, and as amended by Session Laws 2010-95, s. 22(b), to read as follows: "Subsection (c) of this section becomes effective July 1, 2013. The remainder of this section is effective when it becomes law." Session Laws 2011-330, s. 42(a), effective June 27, 2011, corrected a citation in Session Laws 2008-134, s. 65, which amended the effective date of the enactment of this section by Session Laws 2005-294, s. 8. Session Laws 2012-142, s. 24.10(a)-(c), as amended by Session Laws 2015-241, s. 29.37, and as amended by Session Laws 2016-94, s. 35.15(a), provides: "(a) Upon request from the Department of Transportation and notwithstanding any other provision of law to the contrary, the Office of State Budget and Management may authorize the creation of permanent, full-time positions within the Department of Transportation and its Division of Motor Vehicles in excess of the positions authorized by this act for the purposes of implementing and administering the combined motor vehicle registration and property tax collection system and providing other support as determined necessary by the Commissioner of the Division of Motor Vehicles. Positions created under this authorization shall be funded with receipts from the fee assessed under G.S. 105-330.5(b) . "(b) Beginning October 1, 2012, the Office of State Budget and Management shall report quarterly on all transfers of funds from the Combined Motor Vehicle and Registration Account (Combined Account) and positions supported by the Combined Account during the 2012-2013 fiscal year to the House Appropriations Subcommittee on Transportation, the Senate Appropriations Committee on Department of Transportation, the Joint Legislative Transportation Oversight Committee, and the Fiscal Research Division. The report shall include, at a minimum, the following: "(1) A summary of activities funded by the Combined Account to date. "(2) Amounts transferred from the Combined Account and expended per activity. "(3) A detailed listing of positions funded by receipts to the Combined Account, identifying the position number, title, effective date and duration, cost, functions performed, and organizational unit to which the position is assigned. "(c) No later than May 1, 2013, the Department of Revenue and the Department of Transportation shall jointly report on the status of the Memorandum of Understanding required by G.S. 105-330.11 to the following: the House Appropriations Subcommittee on Transportation, the Senate Appropriations Committee on Department of Transportation, the cochairs of the House Appropriations Committee, the cochairs of the Senate Appropriations•ase Budget Committee, and the Fiscal Research Division. The report shall identify the estimated recurring costs of system administration and proposed administrative fees to support the costs of combined notice generation and collection of registration fees and vehicle property taxes." Session Laws 2012-142, s. 1.2, provides: "This act shall be known as 'The Current Operations and Capital Improvements Appropriations Act of 2012.'" Session Laws 2012-142, s. 27.4, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2012-2013 fiscal year, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2012-2013 fiscal year." Session Laws 2012-142, s. 27.7 is a severability clause. Session Laws 2013-372, s. 3, provides: "Implementation by the Division of Motor Vehicles of the Department of Transportation of an integrated computer system that combines vehicle registration with the collection of property tax includes training commission contractors under G.S. 20-63(h) on the use of that integrated computer system. The cost of the system training required of the commission contractors on or after April 1, 2013, and before July 1, 2013, is a cost of the combined motor vehicle registration renewal and property tax collection system and is payable from the Combined Motor Vehicle and Registration Account, established under G.S. 105-330.10 ." Session Laws 2015-241, s. 29.30(u), made the amendment to this section by Session Laws 2015-241, s. 29.30(n), applicable to issuances, renewals, restorations, and requests on or after January 1, 2016. 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. 33.4, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2015-2017 fiscal biennium, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2015-2017 fiscal biennium." Session Laws 2015-241, s. 33.6, is a severability clause. Session Laws 2016-94, s. 35.15(b), effective June 30, 2016, provides: "Nothing in subsection (a) of this section shall be construed as authorizing the creation of any positions in addition to the 45 remaining positions authorized under Section 24.10(a) of S.L. 2012-142." Session Laws 2016-94, s. 1.2, provides: "This act shall be known as the 'Current Operations and Capital Improvements Appropriations Act of 2016.'" Session Laws 2016-94, s. 39.4, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2016-2017 fiscal year, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2016-2017 fiscal year." Session Laws 2016-94, s. 39.7, is a severability clause. Effect of Amendments. - Session Laws 2007-527, s. 22(c), as amended by Session Laws 2008-134, s. 66, effective January 1, 2011, rewrote the section. Session Laws 2008-134, s. 63, effective July 28, 2008, rewrote the section. Session Laws 2015-241, s. 29.30(n), effective January 1, 2016, substituted "Fund." for "Fund for technology improvements within the Division of Motor Vehicles." For applicability, see editor's note.