---
type: "Bill"
title: "Modify Vehicle Tax Refund & Tax Cap."
description: "Modify Vehicle Tax Refund & Tax Cap."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2001"
identifier: "HB 72"
citation: "North Carolina HB 72 (2001)"
classification: ["bill"]
subjects: ["FISCAL NOTES", "LICENSE PLATES", "MOTOR VEHICLES", "PRESENTED", "PUBLIC", "RATIFIED", "TAX REFUNDS", "TAXATION", "TAXES", "MOTOR VEHICLE", "TAXES", "PROPERTY", "TITLE CHANGE", "REP. ALLRED", "CHAPTERED"]
status: "enacted"
primary_sponsors: []
version_count: 4
action_count: 27
vote_count: 2
first_action: "2001-02-07"
last_action: "2001-12-19"
source: "openstates"
source_identifier: "ocd-bill/2d066270-3b24-4528-bacb-df0d3800e5f2"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2001&BillID=H72&votesToView=all"
source_hash: "ece80ed040858e689aa946fa3233d2eedde858324710becc2c2fe7c6b0e7773c"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nc"]
---

# North Carolina HB 72 (2001) — Modify Vehicle Tax Refund & Tax Cap.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/House/PDF/H72v1.pdf)
2. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/House/PDF/H72v2.pdf)
3. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/House/PDF/H72v3.pdf)
4. **SL 2001-497** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/House/PDF/H72v4.pdf)

## Votes

- M7 Re-Refer\Finance — **82–20** (pass) · lower
- M11 Concur — **95–7** (pass) · lower

## Sponsors

- Allred — cosponsor (person)
- Buchanan — cosponsor (person)
- Capps — cosponsor (person)
- Culp — cosponsor (person)
- Davis — cosponsor (person)
- Morris — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2001-12-19** Ch. SL 2001-497 `became-law`
- **2001-12-19** Signed By Gov. 12/19/2001 `executive-signature`
- **2001-12-06** Pres. To Gov. 12/6/2001 `executive-receipt`
- **2001-12-05** Ratified
- **2001-12-04** Concurred In S/Com Sub `amendment-passage`
- **2001-12-04** Placed On Cal For 12/4/2001
- **2001-12-04** Cal Pursuant Rule 36(b)
- **2001-12-04** Reptd Fav To Concur `committee-passage-favorable`
- **2001-12-04** Ref To Com On Finance `referral-committee`
- **2001-12-04** Withdrawn From Cal
- **2001-12-04** Reconsidered Concurrence
- **2001-12-04** Recalled From Enrolling
- **2001-12-04** Concurred In S/Com Sub `amendment-passage`
- **2001-12-03** Placed On Cal For 12/4/2001
- **2001-11-29** Cal Pursuant Rule 36(b)
- **2001-11-29** Rec To Concur S Com Sub
- **2001-11-29** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2001-11-28** Com Substitute Adopted
- **2001-11-28** Reptd Fav Com Substitute `committee-passage-favorable`
- **2001-03-22** Ref To Com On Finance `referral-committee`
- **2001-03-22** Rec From House
- **2001-03-21** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2001-03-20** Placed On Cal For 3/21/2001
- **2001-03-20** Cal Pursuant Rule 36(b)
- **2001-03-20** Reptd Fav `committee-passage-favorable`
- **2001-02-08** Ref To Com On Finance `referral-committee`
- **2001-02-07** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2d066270-3b24-4528-bacb-df0d3800e5f2`. Confidence: reported (aggregated from official North Carolina legislature records).