(a) Authority. - The Secretary of Revenue may adopt rules needed to administer a tax collected by the Secretary or to fulfill another duty delegated to the Secretary. G.S. 150B-1 and Article 2A of Chapter 150B of the General Statutes set out the procedure for the adoption of rules by the Secretary.(b) Repealed by Session Laws 2012-43, s. 1, effective June 20, 2012, and Session Laws 2012-79, s. 1.14(d), effective June 26, 2012.(c) Fiscal Note. - The Secretary must ask the Office of State Budget and Management to prepare a fiscal note for a proposed new rule or a proposed change to a rule that has a substantial economic impact, as defined in G.S. 150B-21.4(b1). The Secretary shall not take final action on a proposed rule change that has a substantial economic impact until at least 60 days after the fiscal note has been prepared.N.C. Gen. Stat. § 105-262
Amended by 2012 N.C. Sess. Laws 79, s. 1.14-d, eff. 6/26/2012.Amended by 2012 N.C. Sess. Laws 43, s. 1, eff. 6/20/2012.Amended by 2010 N.C. Sess. Laws 31, s. 31.10.(f), eff. 6/30/2010.Amended by 2007 N.C. Sess. Laws 491, s. 39, eff. 1/1/2008.Amended by 2001 - 424, s. 12.2(b), eff. 7/1/2001. 1939, c. 158, s. 931; 1955, c. 1350, s. 2; 1973 , c. 476, s. 193; 1981 , c. 859, s. 80; c. 1127, s. 53; 1991 , c. 45, s. 28; c. 477, s. 7; 1995 , c. 507, s. 27.8 (p); 2000-140, s. 93.1(a).