---
type: "Bill"
title: "Joint Agency Tax Refund."
description: "Joint Agency Tax Refund."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2015"
identifier: "SB 399"
citation: "North Carolina SB 399 (2015)"
classification: ["bill"]
subjects: ["AUTHORITIES", "COMMERCE", "COMMITTEES", "DMV", "FUELS", "LICENSE PLATES", "LICENSES & PERMITS", "MOTOR VEHICLES", "PRESENTED", "PUBLIC", "RATIFIED", "REPORTS", "RETAILING", "REVENUE LAWS STUDY COMM.", "SOLID WASTE", "STUDIES", "TAX EXEMPTIONS", "TAXATION", "TAXES", "EXCISE", "TAXES", "FUEL", "TAXES", "SALES & USE", "TRANSPORTATION DEPT.", "TRUCKS", "WASTE MANAGEMENT", "CHAPTERED", "TAX DISTRICTS"]
status: "enacted"
primary_sponsors: []
version_count: 6
action_count: 26
vote_count: 2
first_action: "2015-03-24"
last_action: "2015-09-01"
source: "openstates"
source_identifier: "ocd-bill/1bb6ea49-f7d4-4ef7-9d02-6883268d40a3"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2015&BillID=S399&votesToView=all"
source_hash: "fae08bc8fde3d4549a928095205ae36b1ee3a65259db6270b31066a786610358"
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 399 (2015) — Joint Agency Tax Refund.

## 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/2015/Bills/Senate/PDF/S399v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2015/Bills/Senate/PDF/S399v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2015/Bills/Senate/PDF/S399v2.pdf)
4. **Edition 3** (committee substitute) — [source](http://www.ncleg.net/Sessions/2015/Bills/Senate/PDF/S399v3.pdf)
5. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2015/Bills/Senate/PDF/S399v4.pdf)
6. **SL2015-235** (committee substitute) — [source](http://www.ncleg.net/Sessions/2015/Bills/Senate/PDF/S399v5.pdf)

## Votes

- Second Reading — **115–0** (pass) · lower
- Third Reading — **112–0** (pass) · lower

## Sponsors

- Sanderson — cosponsor (person)

## Timeline

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

- **2015-09-01** Ch. SL 2015-235 `became-law`
- **2015-09-01** Signed by Gov. 9/1/2015 `executive-signature`
- **2015-09-01** Pres. To Gov. 09/01/2015 `executive-receipt`
- **2015-08-31** Ratified
- **2015-08-27** Ordered Enrolled
- **2015-08-27** Passed 3rd Reading `passage, reading-3`
- **2015-08-26** Passed 2nd Reading `reading-2`
- **2015-08-25** Placed On Cal For 08/26/2015
- **2015-08-20** Cal Pursuant Rule 36(b)
- **2015-08-20** Reptd Fav `committee-passage-favorable`
- **2015-07-27** Ref To Com On Finance `referral-committee`
- **2015-07-27** Passed 1st Reading `reading-1`
- **2015-07-23** Regular Message Received From Senate
- **2015-07-23** Regular Message Sent To House
- **2015-07-22** Passed 3rd Reading `passage, reading-3`
- **2015-07-22** Passed 2nd Reading `reading-2`
- **2015-07-21** Com Substitute Adopted
- **2015-07-21** Reptd Fav Com Substitute `committee-passage-favorable`
- **2015-05-13** Re-ref Com On Finance `referral-committee`
- **2015-05-13** Com Substitute Adopted
- **2015-05-13** Reptd Fav Com Substitute `committee-passage-favorable`
- **2015-03-26** Re-ref to Transportation. If fav, re-ref to Finance `referral-committee`
- **2015-03-26** Withdrawn From Com
- **2015-03-25** Ref To Com On Rules and Operations of the Senate `referral-committee`
- **2015-03-25** Passed 1st Reading `reading-1`
- **2015-03-24** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/1bb6ea49-f7d4-4ef7-9d02-6883268d40a3`. Confidence: reported (aggregated from official North Carolina legislature records).