§ 105-159.1. Designation of tax by individual to political party. - North Carolina Statutes

§ 105‑159.1. Designation of tax by individual to political party.

(a)        Every individualwhose income tax liability for the taxable year is three dollars ($3.00) ormore may designate on his or her income tax return that three dollars ($3.00)of the tax shall be credited to the North Carolina Political Parties FinancingFund for the use of the political party designated by the taxpayer. In the caseof a married couple filing a joint return whose income tax liability for thetaxable year is  six dollars ($6.00) or more, each spouse may designate on theincome tax return that three dollars ($3.00) of the tax shall be credited tothe North Carolina Political Parties Financing Fund for the use of thepolitical party designated by the taxpayer. Amounts credited to the Fund shallbe allocated among the political parties according to the designation of thetaxpayer. Where any taxpayer elects to designate but does not specify aparticular political party, those funds shall be distributed among thepolitical parties on a pro rata basis according to their respective party voterregistrations as determined by the most recent certification of the State Boardof Elections. As used in this section, the term "political party"means one of the following that has at least one percent (1%) of the totalnumber of registered voters in the State:

(1)        A political partythat at the last preceding general State election received at least ten percent(10%) of the entire vote cast in the State for Governor or for presidentialelectors.

(2)        A group of voterswho by July 1 of the preceding calendar year, by virtue of a petition as a newpolitical party, had duly qualified as a new political party within the meaningof Chapter 163 of the General Statutes.

(b)        Amounts designatedunder subsection (a) shall be credited to the North Carolina Political PartiesFinancing Fund on a quarterly basis. Interest earned by the Fund shall becredited to the Fund and shall be allocated among the political parties on thesame basis as the principal of the Fund. The State Board of Elections, whichadministers the Fund, shall make a quarterly report to each State partychairman stating the amount of funds allocated to each party for that quarter,the cumulative total of funds allocated to each party to date for the year, andan estimate of the probable total amount to be collected and allocated to eachparty for that calendar year.

(c)        Repealed by SessionLaws 1983, c. 481.

(d)        Return. – The firstpage of the income tax return must give an individual the opportunity to makethe political contribution authorized in this section. The return or itsaccompanying explanatory instructions must readily indicate that a contributionneither increases nor decreases an individual's tax liability.

(e)        An income taxreturn preparer may not designate on a return that the taxpayer does or doesnot desire to make the political contribution authorized in this section unlessthe taxpayer or the taxpayer's spouse has consented to the designation. (1977, 2nd Sess., c. 1298, s.1; 1979, c. 801, s. 69; 1981, c. 963, s. 1; 1983, cc. 139, 480, 481; 1989, c.37, s. 4; c. 713; c. 728, s. 1.32; c. 770, s. 41.1; 1991, c. 45, s. 13; c. 347,s. 3; c. 690, ss. 8, 9; 1997‑515, s. 10(a); 1999‑438, s. 3; 2002‑106,s. 3; 2005‑345, s. 46.)