---
type: "Bill"
title: "Revenue Laws Tech., Clarifying, & Admin Chngs."
description: "Revenue Laws Tech., Clarifying, & Admin Chngs."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2011"
identifier: "SB 826"
citation: "North Carolina SB 826 (2011)"
classification: ["bill"]
subjects: ["AOC", "COMMERCE", "CORPORATIONS", "FOR-PROFIT", "CORPORATIONS", "NONPROFIT", "COURTS", "DEBTOR & CREDITOR", "DEEDS", "DMV", "FEES", "FINES & PENALTIES", "FOOD SERVICES", "FOODS & BEVERAGES", "FORECLOSURES", "FUNDS & ACCOUNTS", "JUDICIAL DEPT.", "LICENSE PLATES", "LICENSES & PERMITS", "MANUFACTURING", "MOTOR VEHICLES", "PRESENTED", "PRIVACY", "PROPERTY", "PUBLIC", "PUBLIC RECORDS", "RATIFIED", "REAL ESTATE", "RECORDATION OF INSTRUMENTS", "REGISTER OF DEEDS", "RETAILING", "SESSION LAWS", "SURETY & FIDELITY", "TAX RETURNS", "TAXATION", "TAXES", "CORPORATE INCOME", "TAXES", "MOTOR VEHICLE", "TAXES", "PROPERTY", "TAXES", "SALES & USE", "TELECOMMUNICATIONS", "TELEPHONES", "SEN. CLODFELTER", "SEN. HARTSELL", "CHAPTERED", "SEN. STEVENS", "SEN. BRUNSTETTER", "SEN. MCKISSICK", "SEN. ROUZER", "SEN. RUCHO", "CELLULAR PHONES", "SEN. BLUE", "SEN. HARRINGTON", "SEN. RABON"]
status: "enacted"
primary_sponsors: ["Rucho"]
version_count: 7
action_count: 22
vote_count: 2
first_action: "2012-05-17"
last_action: "2012-06-26"
source: "openstates"
source_identifier: "ocd-bill/0da258fc-aed0-4f8a-b287-4d98c76195b1"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2011&BillID=S826&votesToView=all"
source_hash: "1d3c75961a68c54ec83aec4702348c269e2b8daf64f8c24ba5c3dae4ca74a901"
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 826 (2011) — Revenue Laws Tech., Clarifying, & Admin Chngs.

## 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/2011/Bills/Senate/PDF/S826v0.pdf)
2. **A1: ASVX-58-V-6** (committee substitute) — [source](https://webservices.ncleg.net/ViewBillDocument/2011/6379/0/S826-ASVX-58-V-6)
3. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/Senate/PDF/S826v1.pdf)
4. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/Senate/PDF/S826v2.pdf)
5. **Edition 3** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/Senate/PDF/S826v3.pdf)
6. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/Senate/PDF/S826v4.pdf)
7. **SL2012-79** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/Senate/PDF/S826v5.pdf)

## Votes

- Third Reading — **111–0** (pass) · lower
- Second Reading — **114–0** (pass) · lower

## Sponsors

- Rucho — primary (person)
- Blue — cosponsor (person)
- Brunstetter — cosponsor (person)
- Clodfelter — cosponsor (person)
- Harrington — cosponsor (person)
- Hartsell — cosponsor (person)
- McKissick — cosponsor (person)
- Rabon — cosponsor (person)
- Rouzer — cosponsor (person)
- Stevens — cosponsor (person)

## Timeline

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

- **2012-06-26** Ch. SL 2012-79 `became-law`
- **2012-06-26** Signed By Gov. 6/26/2012 `executive-signature`
- **2012-06-21** Pres. To Gov. 6/21/2012 `executive-receipt`
- **2012-06-21** Ratified
- **2012-06-21** Passed 3rd Reading `passage, reading-3`
- **2012-06-20** Passed 2nd Reading `reading-2`
- **2012-06-19** Placed On Cal For 6/20/2012
- **2012-06-19** Cal Pursuant Rule 36(b)
- **2012-06-19** Reptd Fav `committee-passage-favorable`
- **2012-06-07** Ref To Com On Finance `referral-committee`
- **2012-06-07** Passed 1st Reading `reading-1`
- **2012-06-06** Rec From Senate
- **2012-06-06** Engrossed
- **2012-06-06** Passed 3rd Reading `passage, reading-3`
- **2012-06-05** Passed 2nd Reading `reading-2`
- **2012-06-04** Amends Ruled Material
- **2012-06-04** Amend Adopted 1 `amendment-passage`
- **2012-05-31** Com Substitute Adopted
- **2012-05-31** Reptd Fav Com Substitute `committee-passage-favorable`
- **2012-05-21** Ref To Com On Finance `referral-committee`
- **2012-05-21** Passed 1st Reading `reading-1`
- **2012-05-17** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0da258fc-aed0-4f8a-b287-4d98c76195b1`. Confidence: reported (aggregated from official North Carolina legislature records).