North Carolina - Session 2025
Title: Modify Insufficient Funds Tax Payment Fee.
Amends GS 105-357 to set the penalty for presenting payment of taxes by a check or funds transfer that is returned or not completed due to insufficient funds or nonexistence of an account of the drawer or transferor at $35, replacing the existing penalty amount that is the greater of $25 or 10% of the amount of the check or invoice and capped at $1,000. Applies to checks or electronic funds transfers presented for payment of taxes on or after July 1, 2025.
| Date | Event | Detail |
|---|---|---|
| 2025-02-13 | Introduced | Bill introduced |
| 2025-02-17 | Status | in_committee |
| 2025-02-17 | Latest Action | Ref To Com On Rules and Operations of the Senate |
| Bill | Title | Status |
|---|---|---|
| HJR 1016 | Amend Adjournment Resolution. | in_committee |
| SB 449 | Continuing Budget Operations Part IV. | enacted |
| SB 245 | Expand Remote Drivers License Services. | enacted |
| HB 268 | Additional Capital Appropriations. | in_committee |
| HB 389 | Continuing Budget Operations Part III. | in_committee |
| HB 125 | Continuing Budget Operations. | enacted |
| HB 305 | Guilford County Sales Tax Distribution Mods. | enacted |
| HB 549 | Clarify Powers of State Auditor. | enacted |