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NORTH CAROLINA STATUTES AND CODES

§ 105-164.13. Retail sales and use tax.

Part 3. Exemptions andExclusions.

§ 105‑164.13.  Retailsales and use tax.

The sale at retail and theuse, storage, or consumption in this State of the following tangible personalproperty, digital property, and services are specifically exempted from the taximposed by this Article:

Agricultural Group.

(1)        Any of the followingitems sold to a farmer for use by the farmer in the planting, cultivating,harvesting, or curing of farm crops or in the production of dairy products,eggs, or animals. A "farmer" includes a dairy operator, a poultryfarmer, an egg producer, a livestock farmer, a farmer of crops, and a farmer ofan aquatic species, as defined in G.S. 106‑758.

a.         Commercialfertilizer, lime, land plaster, plastic mulch, plant bed covers, potting soil,baler twine, and seeds.

b.         Farm machinery,attachment and repair parts for farm machinery, and lubricants applied to farmmachinery. The term "machinery" includes implements that have movingparts or are operated or drawn by an animal. The term does not includeimplements operated wholly by hand or motor vehicles required to be registeredunder Chapter 20 of the General Statutes.

c.         A horse or mule.

d.         (Effective untilJuly 1, 2010 – see notes) Fuel other than electricity.

d.         (Effective July1, 2010 – see notes) Fuel.

(1a)      Sales of thefollowing to a farmer, as defined in subdivision (1) of this section:

a.         A container used fora purpose set out in subdivision (1) of this section or in packaging andtransporting the farmer's product for sale.

b.         A grain, feed, orsoybean storage facility, and parts and accessories attached to the facility.

(1b)      (Effective July 1,2010 – see notes) Electricity sold to a farmer to be used for any farmingpurpose other than preparing food, heating dwellings, and other householdpurposes.

(2)        Repealed by SessionLaws 2001, c. 514, s. 1, effective February 1, 2002.

(2a)      Any of the followingsubstances when purchased for use on animals or plants, as appropriate, held orproduced for commercial purposes. This exemption does not apply to anyequipment or devices used to administer, release, apply, or otherwise dispensethese substances:

a.         Remedies, vaccines,medications, litter materials, and feeds for animals.

b.         Rodenticides,insecticides, herbicides, fungicides, and pesticides.

c.         Defoliants for useon cotton or other crops.

d.         Plant growthinhibitors, regulators, or stimulators, including systemic and contact or othersucker control agents for tobacco and other crops.

e.         Semen.

(3)        Products of forestsand mines in their original or unmanufactured state when such sales are made bythe producer in the capacity of producer.

(4)        Cotton, tobacco,peanuts or other farm products sold to manufacturers for further manufacturingor processing.

(4a)      Baby chicks andpoults sold for commercial poultry or egg production.

(4b)      Products of a farmsold in their original state by the producer of the products if the producer isnot primarily a retail merchant and ice used to preserve agriculture,aquaculture and commercial fishery products until the products are sold atretail.

(4c)      Any of the followingitems concerning the housing, raising, or feeding of animals:

a.         Commerciallymanufactured facilities to be used for commercial purposes for housing,raising, or feeding animals or for housing equipment necessary for thesecommercial activities.

b.         Building materials,supplies, fixtures, and equipment that become a part of and are used in theconstruction, repair, or improvement of an enclosure or a structurespecifically designed, constructed, and used for housing, raising, or feedinganimals or for housing equipment necessary for one of these commercialactivities.

c.         Commerciallymanufactured equipment, and parts and accessories for the equipment, used in afacility that is exempt from tax under this subdivision or in an enclosure or astructure whose building materials are exempt from tax under this subdivision.

(4d)      Any of the followingtobacco items:

a.         The lease or rentalof tobacco sheets used in handling tobacco in the warehouse and transporting tobaccoto and from the warehouse.

b.         A metal flue soldfor use in curing tobacco, whether the flue is attached to a handfired furnaceor used in connection with a mechanical burner.

c.         A bulk tobacco barnor rack, parts and accessories attached to the tobacco barn or rack, and anysimilar apparatus, part, or accessory used to cure or dry tobacco or anothercrop.

(4e)      Repealed by SessionLaws 2006‑162, s. 8(b), effective July 24, 2006.

(4f)       Sales of thefollowing to a person who is engaged in the commercial logging business:

a.         Logging machinery. –Logging machinery is machinery used to harvest raw forest products fortransport to first market.

b.         Attachments andrepair parts for logging machinery.

c.         Lubricants appliedto logging machinery.

d.         Fuel used to operatelogging machinery.

Industrial Group.

(5)        Manufacturedproducts produced and sold by manufacturers or producers to othermanufacturers, producers, or registered retailers or wholesale merchants, forthe purpose of resale except as modified by G.S. 105‑164.3(51). Thisexemption does not extend to or include retail sales to users or consumers notfor resale.

(5a)      Products that aresubject to tax under Article 5F of this Chapter.

(5b)      Sales to a telephonecompany regularly engaged in providing telecommunications service tosubscribers on a commercial basis of central office equipment, switchboardequipment, private branch exchange equipment, terminal equipment other thanpublic pay telephone terminal equipment, and parts and accessories attached tothe equipment.

(5c)      Sales of towers,broadcasting equipment, and parts and accessories attached to the equipment toa radio or television company licensed by the Federal CommunicationsCommission.

(5d)      Sales of broadcastingequipment and parts and accessories attached to the equipment to a cableservice provider. For the purposes of this subdivision, "broadcastingequipment" does not include cable.

(6)        Repealed by SessionLaws 1989 (Regular Session, 1990), c. 1068, s. 1.

(7)        Sales of products ofwaters in their original or unmanufactured state when such sales are made bythe producer in the capacity of producer. Fish and seafoods are likewise exemptwhen sold by the fisherman in that capacity.

(8)        Sales to amanufacturer of tangible personal property that enters into or becomes aningredient or component part of tangible personal property that ismanufactured. This exemption does not apply to sales of electricity.

(8a)      Sales to a smallpower production facility, as defined in 16 U.S.C. § 796(17)(A), of fuel used bythe facility to generate electricity.

(9)        Boats, fuel oil,lubricating oils, machinery, equipment, nets, rigging, paints, parts,accessories, and supplies sold to any of the following:

a.         The holder of astandard commercial fishing license issued under G.S. 113‑168.2 forprincipal use in commercial fishing operations.

b.         The holder of ashellfish license issued under G.S. 113‑169.2 for principal use incommercial shellfishing operations.

c.         The operator of afor‑hire boat, as defined in G.S. 113‑174, for principal use in thecommercial use of the boat.

(10)      Sales of thefollowing to commercial laundries or to pressing and dry cleaningestablishments:

a.         Articles ormaterials used for the identification of garments being laundered or drycleaned, wrapping paper, bags, hangers, starch, soaps, detergents, cleaningfluids and other compounds or chemicals applied directly to the garments in thedirect performance of the laundering or the pressing and cleaning service.

b.         Laundry and dry‑cleaningmachinery, parts and accessories attached to the machinery, and lubricantsapplied to the machinery.

c.         Fuel, other thanelectricity, used in the direct performance of the laundering or the pressingand cleaning service.

Motor Fuels Group.

(10a)    Sales of the followingto a major recycling facility:

a.         Lubricants and otheradditives for motor vehicles or machinery and equipment used at the facility.

b.         Materials, supplies,parts, and accessories, other than machinery and equipment, that are notcapitalized by the taxpayer and are used or consumed in the manufacturing andmaterial handling processes at the facility.

c.         Electricity used atthe facility.

(10b)    Recodified as G.S. 105‑164.13(10a)c.by Session Laws 2005‑276, s. 33.9, effective January 1, 2006.

(11)      Any of the followingfuel:

a.         Motor fuel, asdefined in G.S. 105‑449.60, except motor fuel for which a refund of theper gallon excise tax is allowed under  G.S. 105‑449.105A or G.S. 105‑449.107.

b.         Alternative fueltaxed under Article 36D of this Chapter, unless a refund of that tax is allowedunder G.S. 105‑449.107.

(11a)    Sales of diesel fuelto railroad companies for use in rolling stock other than motor vehicles. Thedefinitions in G.S. 105‑333 apply in this subdivision.

Medical Group.

(12)      Sales of any of thefollowing items:

a.         Prosthetic devices.

b.         Mobility enhancingequipment sold on a prescription.

c.         Durable medicalequipment sold on prescription.

d.         Durable medicalsupplies sold on prescription.

(13)      All of the followingdrugs, including their packaging materials and any instructions or informationabout the drugs included in the package with them:

a.         Drugs required byfederal law to be dispensed only on prescription.

b.         Over‑the‑counterdrugs sold on prescription.

c.         Insulin.

(13a)    Repealed by SessionLaws 1996, Second Extra Session, c. 14, s. 16.

(13b)    Repealed by SessionLaws 1999, c. 438, s. 7, effective October 1, 1999.

(13c)    Nutritionalsupplements sold by a chiropractic physician at a chiropractic office to apatient as part of the patient's plan of treatment, as authorized by G.S. 90‑151.1.

Printed Materials Group.

(14)      Public school bookson the adopted list, the selling price of which is fixed by State contract.

(14a)    Recodified assubdivision (33a) by Session Laws 2000‑120, s. 5, effective July 14, 2000.

Transactions Group.

(15)      Accounts ofpurchasers, representing taxable sales, on which the tax imposed by thisArticle has been paid, that are found to be worthless and actually charged offfor income tax purposes may, at corresponding periods, be deducted from grosssales. In the case of a municipality that sells electricity, the account may bededucted if it meets all the conditions for charge‑off that would applyif the municipality were subject to income tax. Any accounts deducted pursuantto this subdivision must be added to gross sales if afterwards collected.

(16)      Sales of an articlerepossessed by the vendor if tax was paid on the sales price of the article.

Exempt Status Group.

(17)      Sales which a statewould be without power to tax under the limitations of the Constitution or lawsof the United States or under the Constitution of this State.

Unclassified Group.

(18)      Repealed by SessionLaws 2005‑276, s. 33.9, effective January 1, 2006.

(19)      Repealed by SessionLaws 1991, c. 618, s. 1.

(20)      Sales by blindmerchants operating under supervision of the Department of Health and HumanServices.

(21)      The lease or rentalof motion picture films used for exhibition purposes where the lease or rentalof such property is an established business or part of an established businessor the same is incidental or germane to said business of the lessee.

(22)      The lease or rentalof films, motion picture films, transcriptions and recordings to radio stationsand television stations operating under a certificate from the FederalCommunications Commission.

(22a)    Sales of audiovisualmasters made or used by a production company in making visual and audio imagesfor first generation reproduction. For the purpose of this subdivision, an"audiovisual master" is an audio or video film, tape, or disk oranother audio or video storage device from which all other copies are made.

(23)      Sales of thefollowing packaging items:

a.         Wrapping paper,labels, wrapping twine, paper, cloth, plastic bags, cartons, packages andcontainers, cores, cones or spools, wooden boxes, baskets, coops and barrels,including paper cups, napkins and drinking straws and like articles sold tomanufacturers, producers and retailers, when such materials are used forpackaging, shipment or delivery of tangible personal property which is soldeither at wholesale or retail and when such articles constitute a part of thesale of such tangible personal property and are delivered with it to thecustomer.

b.         A container that isused as packaging by the owner of the container or another person to enclosetangible personal property for delivery to a purchaser of the property and isrequired to be returned to its owner for reuse.

(24)      Sales of fuel andother items of tangible personal property for use or consumption by or on ocean‑goingvessels which ply the high seas in interstate or foreign commerce in thetransport of freight and/or passengers for hire exclusively, when delivered toan officer or agent of such vessel for the use of such vessel; provided,however, that sales of fuel and other items of tangible personal property madeto officers, agents, members of the crew or passengers of such vessels fortheir personal use shall not be exempted from payment of the sales tax.

(25)      Sales by merchants onthe Cherokee Indian Reservation when such merchants are authorized to dobusiness on the Reservation and are paying the tribal gross receipts levy tothe Tribal Council.

(26)      Food sold not forprofit by public or private school cafeterias within school buildings duringthe regular school day.

(26a)    Food sold not forprofit by a public school cafeteria to a child care center that participates inthe Child and Adult Care Food Program of the Department of Public Instruction.

(27)      Meals and foodproducts served to students in dining rooms regularly operated by State orprivate educational institutions or student organizations thereof.

(27a)    Bread, rolls, and bunssold at a bakery thrift store. A "bakery thrift store" is a retailoutlet of a bakery that sells at wholesale over ninety percent (90%) of theitems it makes and sells at the retail outlet day‑old bread, rolls, andbuns returned to it by retailers that acquired these items from the bakery.

(28)      Sales of newspapersby newspaper street vendors, by newspaper carriers making door‑to‑doordeliveries, and by means of vending machines.

(29)      Repealed by SessionLaws 2005‑435, s. 30, effective September 27, 2005.

(29a)    Repealed by SessionLaws 1995 (Regular Session, 1996), c. 646, s. 5.

(30)      Sales from vendingmachines when sold by the owner or lessee of said machines at a price of onecent (1¢) per sale.

(31)      Sales of meals notfor profit to elderly and incapacitated persons by charitable or religiousorganizations not operated for profit which are entitled to the refunds providedby G.S. 105‑164.14(b), when such meals are delivered to the purchasers attheir places of abode.

(31a)    Food sold by a churchor religious organization not operated for profit when the proceeds of thesales are actually used for religious activities.

(31b)    Repealed by SessionLaws 1996, Second Extra Session, c. 14, s. 16.

(32)      Sales of motorvehicles, the sale of a motor vehicle body to be mounted on a motor vehiclechassis when a certificate of title has not been issued for the chassis, andthe sale of a motor vehicle body mounted on a motor vehicle chassis thattemporarily enters the State so the manufacturer of the body can mount the bodyon the chassis.

(33)      Tangible personalproperty purchased solely for the purpose of export to a foreign country forexclusive use or consumption in that or some other foreign country, either inthe direct performance or rendition of professional or commercial services, orin the direct conduct or operation of a trade or business, all of whichpurposes are actually consummated, or purchased by the government of a foreigncountry for export which purpose is actually consummated. "Export"shall include the acts of possessing and marshalling such property, by eitherthe seller or the purchaser, for transportation to a foreign country, but shallnot include devoting such property to any other use in North Carolina or theUnited States. "Foreign country" shall not include any territory orpossession of the United States.

Inorder to qualify for this exemption, an affidavit of export indicatingcompliance with the terms and conditions of this exemption, as prescribed bythe Secretary of Revenue, must be submitted by the purchaser to the seller, andretained by the seller to evidence qualification for the exemption.

Ifthe purposes qualifying the property for exemption are not consummated, thepurchaser shall be liable for the tax which was avoided by the execution of theaforesaid affidavit as well as for applicable penalties and interest and theaffidavit shall contain express provision that the purchaser has recognized andassumed such liability.

Theprincipal purpose of this exemption is to encourage the flow of commercethrough North Carolina ports that is now moving through out‑of‑stateports. However, it is not intended that property acquired for personal use orconsumption by the purchaser, including gifts, shall be exempt hereunder.

(33a)    Tangible personalproperty sold by a retailer to a purchaser within or without this State, whenthe property is delivered in this State to a common carrier or to the UnitedStates Postal Service for delivery to the purchaser or the purchaser'sdesignees outside this State and the purchaser does not subsequently use theproperty in this State.

(34)      Sales of items by anonprofit civic, charitable, educational, scientific or literary organizationwhen the net proceeds of the sales will be given or contributed to the State ofNorth Carolina or to one or more of its agencies or instrumentalities, or toone or more nonprofit charitable organizations, one of whose purposes is toserve as a conduit through which such net proceeds will flow to the State or toone or more of its agencies or instrumentalities.

(35)      Sales by a nonprofitcivic, charitable, educational, scientific, literary, or fraternal organizationwhen all of the following conditions are met:

a.         The sales areconducted only upon an annual basis for the purpose of raising funds for theorganization's activities.

b.         The proceeds of thesale are actually used for the organization's activities.

c.         The products soldare delivered to the purchaser within 60 days after the first solicitation ofany sale made during the organization's annual sales period.

(36)      Advertisingsupplements and any other printed matter ultimately to be distributed with oras part of a newspaper.

(37)      Repealed by SessionLaws 2001‑424, s. 34.23(a), effective December 1, 2001, and applicable tosales made on or after that date.

(38)      Food and other itemslawfully purchased under the Food Stamp Program, 7 U.S.C. § 2011, andsupplemental foods lawfully purchased with a food instrument issued under theSpecial Supplemental Food Program, 42 U.S.C. § 1786, and supplemental foodspurchased for direct distribution by the Special Supplemental Food Program.

(39)      Sales of paper, ink,and other tangible personal property to commercial printers and commercialpublishers for use as ingredients or component parts of free distributionperiodicals and sales by printers of free distribution periodicals to thepublishers of these periodicals. As used in this subdivision, the term"free distribution periodical" means a publication that iscontinuously published on a periodic basis monthly or more frequently, isprovided without charge to the recipient, and is distributed in any mannerother than by mail.

(40)      Sales to theDepartment of Transportation.

(41)      Sales of mobileclassrooms to local boards of education or to local boards of trustees ofcommunity colleges.

(42)      Tangible personalproperty that is purchased by a retailer for resale or is manufactured orpurchased by a wholesale merchant for resale and then withdrawn from inventoryand donated by the retailer or wholesale merchant to either a governmentalentity or a nonprofit organization, contributions to which are deductible ascharitable contributions for federal income tax purposes.

(43)      Custom computersoftware. Custom computer software and the portion of prewritten computersoftware that is modified or enhanced if the modification or enhancement isdesigned and developed to the specifications of a specific purchaser and thecharges for the modification or enhancement are separately stated.

(43a)    Computer software thatmeets any of the following descriptions:

a.         It is designed torun on an enterprise server operating system.

b.         It is sold to aperson who operates a datacenter and is used within the datacenter.

c.         It is sold to aperson who provides cable service, telecommunications service, or videoprogramming and is used to provide ancillary service, cable service, Internetaccess service, telecommunications service, or video programming.

(43b)    Computer software ordigital property that becomes a component part of other computer software ordigital property that is offered for sale or of a service that is offered forsale.

(44)      Piped natural gas. – Thisitem is exempt because it is taxed under Article 5E of this Chapter.

(45)      Sales of aircraftlubricants, aircraft repair parts, and aircraft accessories to an interstatepassenger air carrier for use at its hub.

(45a)    Sales to an interstateair business of tangible personal property that becomes a component part of oris dispensed as a lubricant into commercial aircraft during its maintenance,repair, or overhaul. For the purpose of this subdivision, commercial aircraftincludes only aircraft that has a certified maximum take‑off weight ofmore than 12,500 pounds and is regularly used to carry for compensationpassengers, commercial freight, or individually addressed letters and packages.

(45b)    Sales of the followingitems to an interstate air courier for use at its hub:

a.         Aircraft lubricants,aircraft repair parts, and aircraft accessories.

b.         Materials handlingequipment, racking systems, and related parts and accessories for the storageor handling and movement of tangible personal property at an airport or in awarehouse or distribution facility.

(45c)    Sales of aircraftsimulators to a company for flight crew training and maintenance training.

(46)      Sales of electricityby a municipality whose only wholesale supplier of electric power is a federalagency and who is required by a contract with that federal agency to makepayments in lieu of taxes.

(47)      An amount charged asa deposit on a beverage container that is returnable to the vendor for reusewhen the amount is refundable or creditable to the vendee, whether or not thedeposit is separately charged.

(48)      An amount charged asa deposit on an aeronautic, automotive, industrial, marine, or farm replacementpart that is returnable to the vendor for rebuilding or remanufacturing whenthe amount is refundable or creditable to the vendee, whether or not thedeposit is separately charged. This exemption does not include tires orbatteries.

(49)      Installation chargeswhen the charges are separately stated.

(49a)    Delivery charges fordelivery of direct mail if the charges are separately stated on an invoice orsimilar billing document given to the purchaser.

(50)      Fifty percent (50%)of the sales price of tangible personal property sold through a coin‑operatedvending machine, other than tobacco.

(51)      Water delivered by orthrough main lines or pipes for either commercial or domestic use orconsumption.

(52)      Items subject tosales and use tax under G.S. 105‑164.4, other than electricity,telecommunications service, and ancillary service as defined in G.S. 105‑164.4,if all of the following conditions are met:

a.         The items arepurchased by a State agency for its own use and in accordance with G.S. 105‑164.29A.

b.         The items arepurchased pursuant to a valid purchase order issued by the State agency that containsthe exemption number of the agency and a description of the property purchased,or the items purchased are paid for with a State‑issued check, electronicdeposit, credit card, procurement card, or credit account of the State agency.

c.         For all purchasesother than by an agency‑issued purchase order, the agency must provide toor have on file with the retailer the agency's exemption number.

(53)      Sales to aprofessional land surveyor of tangible personal property on which custom aerialsurvey data is stored in digital form or is depicted in graphic form. Data iscustom if it was created to the specifications of the professional landsurveyor purchasing the property. A professional land surveyor is a personlicensed as a surveyor under Chapter 89C of the General Statutes.

(54)      The followingtelecommunications services and charges:

a.         Telecommunicationsservice that is a component part of or is integrated into a telecommunicationsservice that is resold. This exemption does not apply to service purchased by apay telephone provider who uses the service to provide pay telephone service.Examples of services that are resold include carrier charges for access to anintrastate or interstate interexchange network, interconnection charges paid bya provider of mobile telecommunications service, and charges for the sale ofunbundled network elements. An unbundled network element is a network element,as defined in 47 U.S.C. § 153(29), to which access is provided on an unbundledbasis pursuant to 47 U.S.C. § 251(c)(3).

b.         Pay telephoneservice.

c.         911 charges imposedunder G.S. 62A‑43 and remitted to the 911 Fund under that section.

d.         Charges fortelecommunications service made by a hotel, motel, or another entity whosegross receipts are taxable under G.S. 105‑164.4(a)(3) when the chargesare incidental to the occupancy of the entity's accommodations.

e.         Telecommunicationsservice purchased by a State agency or a unit of local government for the NorthCarolina Information Highway or another data network owned or leased by theState or unit of local government.

(55)      Sales of electricityfor use at an eligible Internet data center and eligible business property tobe located and used at an eligible Internet data center. As used in thissubdivision, "eligible business property" is property that iscapitalized for tax purposes under the Code and is used either:

a.         For the provision ofInternet service or Web search portal services as contemplated by G.S. 105‑164.3(8e)a.,including equipment cooling systems for managing the performance of theproperty.

b.         For the generation,transformation, transmission, distribution, or management of electricity,including exterior substations and other business personal property used forthese purposes.

c.         To provide relatedcomputer engineering or computer science research.

Ifthe level of investment required by G.S. 105‑164.3(8e)d. is not timelymade, then the exemption provided under this subdivision is forfeited. If thelevel of investment required by G.S. 105‑164.3(8e)d. is timely made butany specific eligible business property is not located and used at an eligibleInternet data center, then the exemption provided for such eligible businessproperty under this subdivision is forfeited. If the level of investmentrequired by G.S. 105‑164.3(8e)d. is timely made but any portion of theelectricity is not used at an eligible Internet data center, then the exemptionprovided for such electricity under this subdivision is forfeited. A taxpayerthat forfeits an exemption under this subdivision is liable for all past taxesavoided as a result of the forfeited exemption, computed from the date thetaxes would have been due if the exemption had not been allowed, plus interestat the rate established under G.S. 105‑241.21. If the forfeiture is triggereddue to the lack of a timely investment required by G.S. 105‑164.3(8e)d.,then interest is computed from the date the taxes would have been due if theexemption had not been allowed. For all other forfeitures, interest is computedfrom the time as of which the eligible business property or electricity was putto a disqualifying use. The past taxes and interest are due 30 days after thedate the exemption is forfeited. A taxpayer that fails to pay the past taxesand interest by the due date is subject to the provisions of G.S. 105‑236.

(56)      Sales to the owner orlessee of an eligible railroad intermodal facility of intermodal cranes,intermodal hostler trucks, and railroad locomotives that reside on the premisesof the facility and are used at the facility.

(57)      (Effective July 1,2010 – see notes) Fuel and electricity sold to a manufacturer for use inconnection with the operation of a manufacturing facility.

(58)      Tangible personalproperty purchased with a client assistance debit card issued for disasterassistance relief by a State agency or a federal agency or instrumentality.

(59)      Interior designservices provided in conjunction with the sale of tangible personal property.  (1957, c. 1340, s. 5; 1959,c. 670; c. 1259, s. 5; 1961, c. 826, s. 2; cc. 1103, 1163; 1963, c. 1169, ss. 7‑9;1965, c. 1041; 1967, c. 756; 1969, c. 907; 1971, c. 990; 1973, c. 476, s. 143;c. 708, s. 1; cc. 1064, 1076; c. 1287, s. 8; 1975, 2nd Sess., c. 982; 1977, c.771, s. 4; 1977, 2nd Sess., c. 1219, s. 43.6; 1979, c. 46, ss. 1, 2; c. 156, s.1; c. 201; c. 625, ss. 1, 2; c. 801, ss. 74, 75; 1979, 2nd Sess., c. 1099, s.1; 1981, cc. 14, 207, 982; 1983, c. 156; c. 570, s. 21; c. 713, ss. 91, 92; c.873; c. 887; 1983 (Reg. Sess., 1984), c. 1071, s. 1; 1985, c. 114, s. 4; c.555; c. 656, ss. 24, 25; 1985 (Reg. Sess., 1986), c. 953; c. 973; c. 982, s. 2;1987, c. 800, s. 1; 1987 (Reg. Sess., 1988), c. 937; 1989, c. 692, ss. 3.5,3.6; c. 748, s. 1; 1989 (Reg. Sess., 1990), c. 989; c. 1060; c. 1068, ss. 1, 2;1991, c. 45, s. 17; c. 79, s. 2; c. 618, s. 1; c. 689, s. 314; 1991 (Reg.Sess., 1992), c. 931, ss. 1, 2; c. 935, s. 1; c. 940, s. 1; c. 949, s. 1; c.1007, s. 44; 1993, c. 484, s. 3;c. 513, s. 11; 1993 (Reg. Sess., 1994), c. 739, s. 1; 1995, c. 390, s. 14; c.451, s. 1; c. 477, ss. 2, 3; 1995 (Reg. Sess., 1996), c. 646, ss. 4, 5; c. 649,s. 1; 1996, 2nd Ex. Sess., c. 14, ss. 15, 16; 1997‑369, s. 2; 1997‑370,s. 2; 1997‑397, s. 1; 1997‑423, s. 3; 1997‑443, s.11A.118(a); 1997‑456, s. 27; 1997‑506, s. 36; 1997‑521, s. 1;1998‑22, s. 6; 1998‑55, ss. 9, 15; 1998‑98, ss. 14, 14.1, 49,107; 1998‑146, s. 9; 1998‑171, s. 10(a), (b); 1998‑225, s.4.3; 1999‑337, s. 31; 1999‑360, s. 7(a)‑(c); 1999‑438,ss. 5‑12; 2000‑120, s. 5; 2000‑153, s. 5; 2001‑347, s.2.12; 2001‑424, s. 34.23(a); 2001‑476, s. 17(e); 2001‑509, s.1; 2001‑514, s. 1; 2002‑184, s. 9; 2003‑284, ss. 45.5, 45.5A;2003‑349, s. 11; 2003‑416, ss. 18(a), 21; 2003‑431, s. 1;2004‑124, ss. 32B.2, 32B.4; 2005‑276, s. 33.9; 2005‑435, ss.30, 31; 2006‑19, s. 1; 2006‑33, s. 5; 2006‑66, s. 24.17(b);2006‑162, ss. 8(a), 8(b); 2006‑168, s. 4.2; 2006‑252, s.2.25(b); 2007‑244, s. 4; 2007‑323, s. 31.23(c); 2007‑368, s.1; 2007‑383, s. 6; 2007‑397, ss. 10(g), 10(h); 2007‑491, s.44(1)a; 2007‑500, s. 1; 2007‑527, ss. 10, 27; 2008‑107, ss.28.6(a), 28.20(a); 2009‑451, s. 27A.3(f), (k); 2009‑511, s. 1.)

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