---
type: "Bill"
title: "Clarify Refunds of Tax Overpayments."
description: "Clarify Refunds of Tax Overpayments."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2011"
identifier: "SB 97"
citation: "North Carolina SB 97 (2011)"
classification: ["bill"]
subjects: ["PRESENTED", "PUBLIC", "RATIFIED", "REVENUE DEPT.", "TAX REFUNDS", "TAXATION", "SEN. HARTSELL", "CHAPTERED", "SEN. RUCHO", "SEN. DANIEL"]
status: "enacted"
primary_sponsors: ["Hartsell", "Rucho"]
version_count: 4
action_count: 15
vote_count: 2
first_action: "2011-02-21"
last_action: "2011-03-09"
source: "openstates"
source_identifier: "ocd-bill/7c04ce18-1447-4964-8b61-a983acb2c642"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2011&BillID=S97&votesToView=all"
source_hash: "e329d0d21a39ca254faa12bcc68173708c2f9e19e139e655ed9fa5a6795a0a0d"
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 97 (2011) — Clarify Refunds of Tax Overpayments.

## 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/S97v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/Senate/PDF/S97v1.pdf)
3. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/Senate/PDF/S97v2.pdf)
4. **SL2011-4** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/Senate/PDF/S97v3.pdf)

## Votes

- Second Reading — **50–0** (pass) · upper
- Second Reading — **118–0** (pass) · lower

## Sponsors

- Hartsell — primary (person)
- Rucho — primary (person)
- Apodaca — cosponsor (person)
- Blake — cosponsor (person)
- Brock — cosponsor (person)
- Daniel — cosponsor (person)
- Davis — cosponsor (person)
- Harrington — cosponsor (person)
- Hise — cosponsor (person)
- Mansfield — cosponsor (person)
- Meredith — cosponsor (person)
- Newton — cosponsor (person)
- Pate — cosponsor (person)
- Rouzer — cosponsor (person)
- Tucker — cosponsor (person)

## Timeline

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

- **2011-03-09** Ch. SL 2011-4 `became-law`
- **2011-03-09** Signed By Gov. 3/9/2011 `executive-signature`
- **2011-03-09** Pres. To Gov. 3/9/2011 `executive-receipt`
- **2011-03-08** Ratified
- **2011-03-07** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2011-03-03** Placed On Cal For 3/7/2011
- **2011-03-03** Cal Pursuant Rule 36(b)
- **2011-03-03** Reptd Fav `committee-passage-favorable`
- **2011-03-01** Ref To Com On Finance `referral-committee`
- **2011-03-01** Passed 1st Reading `reading-1`
- **2011-02-24** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2011-02-23** Reptd Fav `committee-passage-favorable`
- **2011-02-22** Ref To Com On Finance `referral-committee`
- **2011-02-22** Passed 1st Reading `reading-1`
- **2011-02-21** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/7c04ce18-1447-4964-8b61-a983acb2c642`. Confidence: reported (aggregated from official North Carolina legislature records).