---
type: "Bill"
title: "Notice Period for Sales and Use Tax Refunds."
description: "Notice Period for Sales and Use Tax Refunds."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2003"
identifier: "HB 1448"
citation: "North Carolina HB 1448 (2003)"
classification: ["bill"]
subjects: ["COMMERCE", "FISCAL NOTES", "NOTIFICATION", "PRESENTED", "PUBLIC", "RATIFIED", "RETAILING", "TAXATION", "TAXES", "SALES & USE", "REP. G. ALLEN", "REP. BRUBAKER", "REP. HILL", "REP. LUEBKE", "REP. MINER", "REP. WAINWRIGHT", "CHAPTERED", "REP. MCGEE", "REP. WOOD"]
status: "enacted"
primary_sponsors: []
version_count: 4
action_count: 16
vote_count: 2
first_action: "2004-05-13"
last_action: "2004-06-28"
source: "openstates"
source_identifier: "ocd-bill/819659f4-9e59-4a6f-865f-4f81609ea6e0"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2003&BillID=H1448&votesToView=all"
source_hash: "119303452a048c83001a4b29e93b5abc32e9044ad4ef92a9861f9bdf0c4e7125"
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 1448 (2003) — Notice Period for Sales and Use Tax Refunds.

## Version chain

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

1. **Filed** (filed) — [source](http://www.ncleg.net/Sessions/2003/Bills/House/PDF/H1448v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/House/PDF/H1448v1.pdf)
3. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/House/PDF/H1448v2.pdf)
4. **SL 2004-22** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/House/PDF/H1448v3.pdf)

## Votes

- Second Reading — **49–0** (pass) · upper
- Second Reading — **113–0** (pass) · lower

## Sponsors

- Brubaker — cosponsor (person)
- G. Allen — cosponsor (person)
- Hill — cosponsor (person)
- Luebke — cosponsor (person)
- McGee — cosponsor (person)
- Miner — cosponsor (person)
- Wainwright — cosponsor (person)
- Wood — cosponsor (person)

## Timeline

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

- **2004-06-25** Ch. SL 2004-22 `became-law`
- **2004-06-28** Signed By Gov. 6/25/2004 `executive-signature`
- **2004-06-17** Pres. To Gov. 6/17/2004 `executive-receipt`
- **2004-06-16** Ratified
- **2004-06-15** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2004-06-10** Placed On Cal For 6/15/2004
- **2004-06-10** Withdrawn From Cal
- **2004-06-09** Reptd Fav `committee-passage-favorable`
- **2004-05-27** Ref To Com On Finance `referral-committee`
- **2004-05-27** Rec From House
- **2004-05-25** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2004-05-24** Placed On Cal For 5/25/2004
- **2004-05-20** Cal Pursuant Rule 36(b)
- **2004-05-20** Reptd Fav `committee-passage-favorable`
- **2004-05-17** Ref To Com On Finance `referral-committee`
- **2004-05-13** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/819659f4-9e59-4a6f-865f-4f81609ea6e0`. Confidence: reported (aggregated from official North Carolina legislature records).