---
type: "Bill"
title: "Allow Payment of Tax by Offset."
description: "Allow Payment of Tax by Offset."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2005"
identifier: "SB 537"
citation: "North Carolina SB 537 (2005)"
classification: ["bill"]
subjects: ["DEBTOR & CREDITOR", "PRESENTED", "PUBLIC", "RATIFIED", "TAXATION", "SEN. CLODFELTER", "CHAPTERED", "TAX COLLECTION"]
status: "enacted"
primary_sponsors: []
version_count: 5
action_count: 16
vote_count: 2
first_action: "2005-03-10"
last_action: "2005-06-29"
source: "openstates"
source_identifier: "ocd-bill/64f40a43-ac8f-483d-8065-4b92c264430f"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2005&BillID=S537&votesToView=all"
source_hash: "13cd08cf3cb7a68177052d6df7221f58ffe86e3a5964982a25ae0a4e26536fec"
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 SB 537 (2005) — Allow Payment of Tax by Offset.

## 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/2005/Bills/Senate/PDF/S537v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/Senate/PDF/S537v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/Senate/PDF/S537v2.pdf)
4. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/Senate/PDF/S537v3.pdf)
5. **SL2005-134** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/Senate/PDF/S537v4.pdf)

## Votes

- Second Reading — **49–1** (pass) · upper
- Second Reading — **119–0** (pass) · lower

## Sponsors

- Clodfelter — cosponsor (person)

## Timeline

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

- **2005-06-29** Ch. SL 2005-134 `became-law`
- **2005-06-29** Signed By Gov. 6/29/2005 `executive-signature`
- **2005-06-27** Pres. To Gov. 6/24/2005 `executive-receipt`
- **2005-06-23** Ratified
- **2005-06-22** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2005-06-21** Placed On Cal For 6/22/2005
- **2005-06-21** Cal Pursuant Rule 36(b)
- **2005-06-21** Reptd Fav `committee-passage-favorable`
- **2005-06-02** Ref To Com On Finance `referral-committee`
- **2005-06-02** Rec From Senate
- **2005-05-31** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2005-05-26** Placed On Cal For 5/31/2005
- **2005-05-26** Com Substitute Adopted
- **2005-05-26** Reptd Fav Com Substitute `committee-passage-favorable`
- **2005-03-15** Ref To Com On Finance `referral-committee`
- **2005-03-10** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/64f40a43-ac8f-483d-8065-4b92c264430f`. Confidence: reported (aggregated from official North Carolina legislature records).