North Carolina § 120-70 - 105. Creation and membership of the Revenue Laws Study Committee.

§ 120-70. 105. Creation and membership of the Revenue Laws Study Committee.

Membership. - The Revenue Laws Study Committee is established. The Committee consists of 20 members as follows: Ten members appointed by the President Pro Tempore of the Senate; the persons appointed may be members of the Senate or public members. Ten members appointed by the Speaker of the House of Representatives; the persons appointed may be members of the House of Representatives or public members. Terms. - Terms on the Committee are for two years and begin on January 15 of each odd-numbered year, except the terms of the initial members, which begin on appointment. Legislative members may complete a term of service on the Committee even if they do not seek reelection or are not reelected to the General Assembly, but resignation or removal from service in the General Assembly constitutes resignation or removal from service on the Committee. A member continues to serve until a successor is appointed. A vacancy shall be filled within 30 days by the officer who made the original appointment. History (1997-483, s. 14.1; 1998-98, s. 39; 2009-574, s. 51.1.) Editor's Note. - Session Laws 2003-416, s. 2, effective August 14, 2003, reenacted Session Laws 2002-172. Session Laws 2019-169, s. 5.3, provides: "The Revenue Laws Study Committee is directed to study issues associated with the underreporting of sales and use tax by franchisees, including whether franchisors should be required to annually report certain information about their franchisees to the Department of Revenue, such as their legal business name, location, and gross sales for each location. The Committee shall report its findings and any legislative recommendations on or before the convening of the 2020 Regular Session of the 2019-2020 General Assembly." Effect of Amendments. - Session Laws 2009-574, s. 51.1, effective September 10, 2009, in subsection (a), substituted "20" for "16" in the introductory language and "Ten" for "Eight" at the beginning of subdivisions (1) and (2).