c5c7033001
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
93 lines
4.6 KiB
Markdown
93 lines
4.6 KiB
Markdown
---
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type: "Bill"
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title: "Revenue Laws Tech., Clarifying, & Admin Chngs."
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description: "Revenue Laws Tech., Clarifying, & Admin Chngs."
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jurisdiction: "us/states/nc"
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legislature: "North Carolina General Assembly"
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session: "2011"
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identifier: "SB 826"
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citation: "North Carolina SB 826 (2011)"
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classification: ["bill"]
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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"]
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status: "enacted"
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primary_sponsors: ["Rucho"]
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version_count: 7
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action_count: 22
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vote_count: 2
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first_action: "2012-05-17"
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last_action: "2012-06-26"
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source: "openstates"
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source_identifier: "ocd-bill/0da258fc-aed0-4f8a-b287-4d98c76195b1"
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source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2011&BillID=S826&votesToView=all"
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source_hash: "1d3c75961a68c54ec83aec4702348c269e2b8daf64f8c24ba5c3dae4ca74a901"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-nc"]
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---
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# North Carolina SB 826 (2011) — Revenue Laws Tech., Clarifying, & Admin Chngs.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Filed** (filed) — [source](http://www.ncleg.net/Sessions/2011/Bills/Senate/PDF/S826v0.pdf)
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2. **A1: ASVX-58-V-6** (committee substitute) — [source](https://webservices.ncleg.net/ViewBillDocument/2011/6379/0/S826-ASVX-58-V-6)
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3. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/Senate/PDF/S826v1.pdf)
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4. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/Senate/PDF/S826v2.pdf)
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5. **Edition 3** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/Senate/PDF/S826v3.pdf)
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6. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/Senate/PDF/S826v4.pdf)
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7. **SL2012-79** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/Senate/PDF/S826v5.pdf)
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## Votes
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- Third Reading — **111–0** (pass) · lower
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- Second Reading — **114–0** (pass) · lower
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## Sponsors
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- Rucho — primary (person)
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- Blue — cosponsor (person)
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- Brunstetter — cosponsor (person)
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- Clodfelter — cosponsor (person)
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- Harrington — cosponsor (person)
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- Hartsell — cosponsor (person)
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- McKissick — cosponsor (person)
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- Rabon — cosponsor (person)
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- Rouzer — cosponsor (person)
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- Stevens — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2012-06-26** Ch. SL 2012-79 `became-law`
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- **2012-06-26** Signed By Gov. 6/26/2012 `executive-signature`
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- **2012-06-21** Pres. To Gov. 6/21/2012 `executive-receipt`
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- **2012-06-21** Ratified
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- **2012-06-21** Passed 3rd Reading `passage, reading-3`
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- **2012-06-20** Passed 2nd Reading `reading-2`
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- **2012-06-19** Placed On Cal For 6/20/2012
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- **2012-06-19** Cal Pursuant Rule 36(b)
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- **2012-06-19** Reptd Fav `committee-passage-favorable`
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- **2012-06-07** Ref To Com On Finance `referral-committee`
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- **2012-06-07** Passed 1st Reading `reading-1`
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- **2012-06-06** Rec From Senate
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- **2012-06-06** Engrossed
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- **2012-06-06** Passed 3rd Reading `passage, reading-3`
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- **2012-06-05** Passed 2nd Reading `reading-2`
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- **2012-06-04** Amends Ruled Material
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- **2012-06-04** Amend Adopted 1 `amendment-passage`
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- **2012-05-31** Com Substitute Adopted
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- **2012-05-31** Reptd Fav Com Substitute `committee-passage-favorable`
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- **2012-05-21** Ref To Com On Finance `referral-committee`
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- **2012-05-21** Passed 1st Reading `reading-1`
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- **2012-05-17** Filed `introduction`
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## Source
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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).
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