---
type: "Bill"
title: "Reimburse Late Audit Costs with Sales Tax Rev."
description: "Reimburse Late Audit Costs with Sales Tax Rev."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2023"
identifier: "SB 299"
citation: "North Carolina SB 299 (2023)"
classification: ["bill"]
subjects: ["AUDITING & AUDITS", "CHAPTERED", "COMMISSIONS", "COUNTIES", "LOCAL GOVERNMENT", "LOCAL GOVERNMENT COMN.", "MUNICIPALITIES", "PRESENTED", "PUBLIC", "RATIFIED", "REPORTING", "REVENUE DEPT.", "TAXATION", "VETO OVERRIDDEN", "VETOED"]
status: "enacted"
primary_sponsors: ["Barnes"]
version_count: 4
action_count: 39
vote_count: 1
first_action: "2023-03-13"
last_action: "2023-06-27"
source: "openstates"
source_identifier: "ocd-bill/1210361f-ebb3-409d-8e09-0581e15c50b7"
source_url: "https://www.ncleg.gov/BillLookUp/2023/S299"
source_hash: "6a66e06b9d634fcba0d19f4fbccd5c5c061375803908bc902796ab04519c8eb2"
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 299 (2023) — Reimburse Late Audit Costs with Sales Tax Rev.

## Version chain

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

1. **Filed** (filed) — [source](https://www.ncleg.gov/Sessions/2023/Bills/Senate/PDF/S299v0.pdf)
2. **Edition 1** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2023/Bills/Senate/PDF/S299v1.pdf)
3. **Ratified** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2023/Bills/Senate/PDF/S299v2.pdf)
4. **SL 2023-59** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2023/Bills/Senate/PDF/S299v3.pdf)

## Votes

- Motion 11 Veto Override — **31–16** (pass) · upper

## Sponsors

- Barnes — primary (person)
- B. Newton — cosponsor (person)
- Johnson — cosponsor (person)
- Moffitt — cosponsor (person)

## Timeline

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

- **2023-06-27** Ch. SL 2023-59 `became-law`
- **2023-06-27** Veto Overridden `veto-override-passage`
- **2023-06-22** Placed On Cal For 06/27/2023
- **2023-06-22** Withdrawn From Cal
- **2023-06-21** Placed On Cal For 06/28/2023
- **2023-06-21** Withdrawn From Com
- **2023-06-21** Referred To Rules, Calendar, and Operations of the House
- **2023-06-21** Veto Received from Senate
- **2023-06-20** Veto Overridden `veto-override-passage`
- **2023-06-20** Placed on Today's Calendar
- **2023-06-20** Withdrawn From Com
- **2023-06-20** Ref To Com On Rules and Operations of the Senate `referral-committee`
- **2023-06-19** Vetoed 06/19/2023 `executive-veto`
- **2023-06-09** Pres. To Gov. 6/9/2023 `executive-receipt`
- **2023-06-08** Ratified
- **2023-06-07** Ordered Enrolled
- **2023-06-07** Passed 3rd Reading `passage, reading-3`
- **2023-06-07** Passed 2nd Reading `reading-2`
- **2023-06-07** Added to Calendar
- **2023-06-07** Cal Pursuant Rule 36(b)
- **2023-06-07** Reptd Fav `committee-passage-favorable`
- **2023-06-07** Re-ref Com On Rules, Calendar, and Operations of the House `referral-committee`
- **2023-06-07** Reptd Fav `committee-passage-favorable`
- **2023-05-22** Re-ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House `referral-committee`
- **2023-05-22** Withdrawn From Com
- **2023-05-03** Ref To Com On Rules, Calendar, and Operations of the House `referral-committee`
- **2023-05-03** Passed 1st Reading `reading-1`
- **2023-05-02** Regular Message Received From Senate
- **2023-05-02** Regular Message Sent To House
- **2023-04-27** Passed 3rd Reading `passage, reading-3`
- **2023-04-27** Passed 2nd Reading `reading-2`
- **2023-04-26** Reptd Fav `committee-passage-favorable`
- **2023-04-25** Re-ref Com On Rules and Operations of the Senate `referral-committee`
- **2023-04-25** Reptd Fav `committee-passage-favorable`
- **2023-04-17** Re-ref to Finance. If fav, re-ref to Rules and Operations of the Senate `referral-committee`
- **2023-04-17** Withdrawn From Com
- **2023-03-14** Ref To Com On Rules and Operations of the Senate `referral-committee`
- **2023-03-14** Passed 1st Reading `reading-1`
- **2023-03-13** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/1210361f-ebb3-409d-8e09-0581e15c50b7`. Confidence: reported (aggregated from official North Carolina legislature records).