§ 105-164.14. Certain refunds authorized. - North Carolina Statutes

§ 105‑164.14.  Certainrefunds authorized.

(a)        InterstateCarriers. – An interstate carrier is allowed a refund, in accordance with thissection, of part of the sales and use taxes paid by it on the purchase in thisState of railway cars and locomotives, and fuel, lubricants, repair parts, andaccessories for a motor vehicle, railroad car, locomotive, or airplane thecarrier operates. An "interstate carrier" is a person who is engagedin transporting persons or property in interstate commerce for compensation.The Secretary shall prescribe the periods of time, whether monthly, quarterly,semiannually, or otherwise, with respect to which refunds may be claimed, andshall prescribe the time within which, following these periods, an applicationfor refund may be made.

An applicant for refund shallfurnish the following information and any proof of the information required bythe Secretary:

(1)        A list identifyingthe railway cars, locomotives, fuel, lubricants, repair parts, and accessoriespurchased by the applicant inside or outside this State during the refundperiod.

(2)        The purchase priceof the items listed in subdivision (1) of this subsection.

(3)        The sales and usetaxes paid in this State on the listed items.

(4)        The number of milesthe applicant's motor vehicles, railroad cars, locomotives, and airplanes wereoperated both inside and outside this State during the refund period.

(5)        Any otherinformation required by the Secretary.

For each applicant, theSecretary shall compute the amount to be refunded as follows. First, theSecretary shall determine the ratio of the number of miles the applicantoperated its motor vehicles, railroad cars, locomotives, and airplanes in thisState during the refund period to the number of miles it operated them bothinside and outside this State during the refund period. Second, the Secretaryshall determine the applicant's proportional liability for the refund period bymultiplying this mileage ratio by the purchase price of the items identified insubdivision (1) of this subsection and then multiplying the resulting productby the tax rate that would have applied to the items if they had all beenpurchased in this State. Third, the Secretary shall refund to each applicantthe excess of the amount of sales and use taxes the applicant paid in thisState during the refund period on these items over the applicant's proportionalliability for the refund period.

(a1)      (Repealed forpurchases made on or after January 1, 2011) Passenger Plane Maximum. – Aninterstate passenger air carrier is allowed a refund of the net amount of salesand use tax paid by it in this State on fuel during a calendar year in excessof two million five hundred thousand dollars ($2,500,000). The "net amountof sales and use tax paid" is the amount paid less the refund allowedunder subsection (a) of this section. A request for a refund must be in writingand must include any information and documentation the Secretary requires. Arequest for a refund is due within six months after the end of the calendar yearfor which the refund is claimed. The refund allowed by this subsection is inaddition to the refund allowed in subsection (a) of this section. Thissubsection is repealed for purchases made on or after January 1, 2011.

(a2)      Utility Companies. –A utility company is allowed a refund, in accordance with this section, of partof the sales and use taxes paid by it on the purchase in this State of railwaycars and locomotives and accessories for a railway car or locomotive theutility company operates. The Secretary shall prescribe the periods of time,whether monthly, quarterly, semiannually, or otherwise, with respect to whichrefunds may be claimed and shall prescribe the time within which, followingthese periods, an application for refund may be made.

An applicant for refund shallfurnish the following information and any proof of the information required bythe Secretary:

(1)        A list identifyingthe railway cars, locomotives, and accessories purchased by the applicantinside or outside this State during the refund period.

(2)        The purchase priceof the items listed in subdivision (1) of this subsection.

(3)        The sales and usetaxes paid in this State on the listed items.

(4)        The number of milesthe applicant's railway cars and locomotives were operated both inside andoutside this State during the refund period.

(5)        Any otherinformation required by the Secretary.

For each applicant, theSecretary shall compute the amount to be refunded as follows. First, theSecretary shall determine the ratio of the number of miles the applicantoperated its railway cars and locomotives in this State during the refundperiod to the number of miles it operated them both inside and outside thisState during the refund period. Second, the Secretary shall determine theapplicant's proportional liability for the refund period by multiplying thismileage ratio by the purchase price of the items identified in subdivision (1)of this subsection and then multiplying the resulting product by the tax ratethat would have applied to the items if they had all been purchased in thisState. Third, the Secretary shall refund to each applicant the excess of theamount of sales and use taxes the applicant paid in this State during therefund period on these items over the applicant's proportional liability forthe refund period.

(b)        Nonprofit Entitiesand Hospital Drugs. – A nonprofit entity is allowed a semiannual refund ofsales and use taxes paid by it under this Article on direct purchases oftangible personal property and services, other than electricity,telecommunications service, and ancillary service, for use in carrying on thework of the nonprofit entity. Sales and use tax liability indirectly incurredby a nonprofit entity on building materials, supplies, fixtures, and equipmentthat become a part of or annexed to any building or structure that is owned orleased by the nonprofit entity and is being erected, altered, or repaired foruse by the nonprofit entity for carrying on its nonprofit activities isconsidered a sales or use tax liability incurred on direct purchases by thenonprofit entity. A request for a refund must be in writing and must includeany information and documentation required by the Secretary. A request for arefund for the first six months of a calendar year is due the following October15; a request for a refund for the second six months of a calendar year is duethe following April 15.

The refunds allowed under thissubsection do not apply to an entity that is owned and controlled by the UnitedStates or to an entity that is owned or controlled by the State and is notlisted in this subsection. A hospital that is not listed in this subsection isallowed a semiannual refund of sales and use taxes paid by it on medicines anddrugs purchased for use in carrying out its work. The following nonprofitentities are allowed a refund under this subsection:

(1)        Hospitals notoperated for profit, including hospitals and medical accommodations operated byan authority or other public hospital described in Article 2 of Chapter 131E ofthe General Statutes.

(2)        An organization thatis exempt from income tax under section 501(c)(3) of the Code, other than anorganization that is properly classified in any of the following major groupareas of the National Taxonomy of Exempt Entities:

a.         CommunityImprovement and Capacity Building.

b.         Public and SocietalBenefit.

c.         Mutual andMembership Benefit.

(2a)      An organization thatis exempt from income tax under the Code and is one of the following:

a.         A volunteer firedepartment.

b.         A volunteeremergency medical services squad.

(3)        Repealed by SessionLaws 2008‑107, s. 28.22(a), effective July 1, 2008, and applicable topurchases made on or after that date.

(4)        Qualified retirementfacilities whose property is excluded from property tax under G.S. 105‑278.6A.

(5)        A universityaffiliated nonprofit organization that procures, designs, constructs, orprovides facilities to, or for use by, a constituent institution of TheUniversity of North Carolina. For purposes of this subdivision, a nonprofit organizationincludes an entity exempt from taxation as a disregarded entity of thenonprofit organization.

(c)        CertainGovernmental Entities. – A governmental entity listed in this subsection isallowed an annual refund of sales and use taxes paid by it under this Articleon direct purchases of tangible personal property and services, other thanelectricity, telecommunications service, and ancillary service. Sales and usetax liability indirectly incurred by a governmental entity on buildingmaterials, supplies, fixtures, and equipment that become a part of or annexedto any building or structure that is owned or leased by the governmental entityand is being erected, altered, or repaired for use by the governmental entityis considered a sales or use tax liability incurred on direct purchases by thegovernmental entity for the purpose of this subsection. A request for a refundmust be in writing and must include any information and documentation requiredby the Secretary. A request for a refund is due within six months after the endof the governmental entity's fiscal year.

This subsection applies onlyto the following governmental entities:

(1)        A county.

(2)        A city as defined inG.S. 160A‑1.

(2a)      A consolidated city‑countyas defined in G.S. 160B‑2.

(2b),     (2c) Repealed bySession Laws 2005‑276, s. 7.51(a), effective July 1, 2005, and applicableto sales made on or after that date.

(3)        A metropolitansewerage district or a metropolitan water district in this State.

(4)        A water and sewerauthority created under Chapter 162A of the General Statutes.

(5)        A lake authoritycreated by a board of county commissioners pursuant to an act of the GeneralAssembly.

(6)        A sanitary district.

(7)        A regional solidwaste management authority created pursuant to G.S. 153A‑421.

(8)        An area mentalhealth, developmental disabilities, and substance abuse authority, other than asingle‑county area authority, established pursuant to Article 4 ofChapter 122C of the General Statutes.

(9)        A district healthdepartment, or a public health authority created pursuant to Part 1A of Article2 of Chapter 130A of the General Statutes.

(10)      A regional council ofgovernments created pursuant to G.S. 160A‑470.

(11)      A regional planningand economic development commission or a regional economic developmentcommission created pursuant to Chapter 158 of the General Statutes.

(12)      A regional planningcommission created pursuant to G.S. 153A‑391.

(13)      A regional sportsauthority created pursuant to G.S. 160A‑479.

(14)      A publictransportation authority created pursuant to Article 25 of Chapter 160A of theGeneral Statutes.

(14a)    A facility authoritycreated pursuant to Part 4 of Article 20 of Chapter 160A of the GeneralStatutes.

(15)      A regional publictransportation authority created pursuant to Article 26 of Chapter 160A of theGeneral Statutes, or a regional transportation authority created pursuant toArticle 27 of Chapter 160A of the General Statutes.

(16)      A local airportauthority that was created pursuant to a local act of the General Assembly.

(17)      A joint agencycreated by interlocal agreement pursuant to G.S. 160A‑462 to operate apublic broadcasting television station.

(18)      Repealed by SessionLaws 2001‑474, s. 7, effective November 29, 2001.

(19)      Repealed by SessionLaws 2001‑474, s. 7, effective November 29, 2001.

(20)      A constituentinstitution of The University of North Carolina, but only with respect to salesand use tax paid by it for tangible personal property or services that areeligible for refund under this subsection acquired by it through theexpenditure of contract and grant funds.

(21)      The University ofNorth Carolina Health Care System.

(22)      A regional naturalgas district created pursuant to Article 28 of Chapter 160A of the GeneralStatutes.

(23)      A special districtcreated under Article 43 of this Chapter.

(d)        Late Applications.– Refunds applied for more than three years after the due date are barred.

(d1)      Alcoholic Beverages.– The refunds authorized by this section do not apply to purchases of alcoholicbeverages, as defined in G.S. 18B‑101.

(e)        State Agencies. – TheState is allowed quarterly refunds of local sales and use taxes paid indirectlyby the State agency on building materials, supplies, fixtures, and equipmentthat become a part of or annexed to a building or structure that is owned orleased by the State agency and is being erected, altered, or repaired for useby the State agency.

A person who pays local salesand use taxes on building materials or other tangible personal property for aState building project shall give the State agency for whose project theproperty was purchased a signed statement containing all of the followinginformation:

(1)        The date theproperty was purchased.

(2)        The type of propertypurchased.

(3)        The project forwhich the property was used.

(4)        If the property waspurchased in this State, the county in which it was purchased.

(5)        If the property wasnot purchased in this State, the county in which the property was used.

(6)        The amount of salesand use taxes paid.

If the property was purchasedin this State, the person shall attach a copy of the sales receipt to thestatement. A State agency to whom a statement is submitted shall verify theaccuracy of the statement.

Within 15 days after the endof each calendar quarter, every State agency shall file with the Secretary awritten application for a refund of taxes to which this subsection applies paidby the agency during the quarter. The application shall contain all informationrequired by the Secretary. The Secretary shall credit the local sales and usetax refunds directly to the General Fund.

(f)         Information toCounties and Cities. – The Secretary must give information on refunds of taxmade under this section to a designated county or city official within 30 daysafter the official makes a written request to the Secretary for theinformation. For a request made by a county official, the Secretary must givethe official a list of each claimant that received a refund in the past 12months of at least one thousand dollars ($1,000) of tax paid to the county. Fora request made by a city official, the Secretary must give the official a listof each claimant that received a refund in the past 12 months of at least onethousand dollars ($1,000) of tax paid to all the counties in which the city islocated. The list must include the name and address of each of these claimantsand the amount of the refund received from each county covered by the request.

A claimant that has received arefund under this section of tax paid to a county must give information on therefund to a designated official of the county or a city located in the county.The claimant must give the information to the county or city official within 30days after the official makes a written request to the claimant for theinformation. For a request by a county or city official, the claimant must givethe official a copy of the request for the refund and any supportingdocumentation requested by the official to verify the request. If a claimantdetermines that a refund it has received under this section is incorrect, theclaimant must file an amended request for a refund.

For the purpose of thissubsection, a designated county official is the chair of the board of countycommissioners or a county official designated in a resolution adopted by the Board,and a designated city official is the mayor of the city or a city officialdesignated in a resolution adopted by the city's governing board. Informationgiven to a county or city official under this section is not a public recordand may not be disclosed except as provided in G.S. 153A‑148.1 or G.S.160A‑208.1.

(g)        Major RecyclingFacilities. – The owner of a major recycling facility is allowed an annualrefund of sales and use taxes paid by it under this Article on buildingmaterials, building supplies, fixtures, and equipment that become a part of thereal property of the recycling facility. Liability incurred indirectly by theowner for sales and use taxes on these items is considered tax paid by theowner. A request for a refund must be in writing and must include anyinformation and documentation required by the Secretary. A request for a refundis due within six months after the end of the major recycling facility's fiscalyear. Refunds applied for after the due date are barred.

(h)        Low Enterprise orDevelopment Tier Machinery. – Eligible taxpayers are allowed an annual refundof sales and use taxes paid under this Article as provided in this subsection.

(1)        Refunds. – Aneligible person is allowed an annual refund of sales and use taxes paid by it underthis Article at the general rate of tax on eligible machinery and equipment itpurchases for use in an enterprise tier one area or an enterprise tier twoarea, as defined in G.S. 105‑129.3 or a development tier one area, asdefined in G.S. 143B‑437.08. Liability incurred indirectly by thetaxpayer for sales and use taxes on these items is considered tax paid by thetaxpayer. A request for a refund must be in writing and must include anyinformation and documentation required by the Secretary. A request for a refundis due within six months after the end of the State's fiscal year. Refundsapplied for after the due date are barred.

(2)        Eligibility. – Aperson is eligible for the refund provided in this subsection if it is engagedprimarily in one of the businesses listed in G.S. 105‑129.4(a) in anenterprise tier one area or an enterprise tier two area, as defined in G.S. 105‑129.3or if it is engaged primarily in one of the businesses listed in G.S. 105‑129.83(a)in a development tier one area, as defined in G.S. 143B‑437.08.

(3)        Machinery andequipment. – For the purpose of this subsection, the term "machinery andequipment" means engines, machinery, equipment, tools, and implements usedor designed to be used in one of the businesses listed in G.S. 105‑129.4(a)or G.S. 105‑129.83(a). Machinery and equipment are eligible for therefund provided in this subsection if the taxpayer places them in service in anenterprise tier one area or an enterprise tier two area, as defined in G.S. 105‑129.3,or a development tier one area, as defined in G.S. 143B‑437.08,capitalizes them for tax purposes under the Code, and does not lease them toanother party.

(i)         Repealed bySession Laws 1999‑360, s. 5, for taxes paid on or after January 1, 2008.

(j)         (Repealed forsales made on or after January 1, 2013) Certain Industrial Facilities. – Theowner of an eligible facility is allowed an annual refund of sales and usetaxes as provided in this subsection.

(1)        Refund. – The ownerof an eligible facility is allowed an annual refund of sales and use taxes paidby it under this Article on qualified building materials, building supplies,fixtures, and equipment that become a part of the real property of the eligiblefacility. Liability incurred indirectly by the owner for sales and use taxes onthese items is considered tax paid by the owner. Building materials, buildingsupplies, fixtures, and equipment are qualified if they are installed in theconstruction of the facility. Purchases for subsequent repair, renovation, orequipment replacement are not qualified.

Arequest for a refund must be in writing and must include any information anddocumentation required by the Secretary. A request for a refund is due withinsix months after the end of the State's fiscal year. Refunds applied for afterthe due date are barred.

(2)        Eligibility. – Afacility is eligible under this subsection if it meets all of the followingconditions:

a.         It is primarilyengaged in one of the industries listed in this subsection.

b.         The Secretary ofCommerce has certified that the owner of the facility will invest at least therequired amount of private funds to construct the facility in this State. Forthe purpose of this subsection, costs of construction may include costs ofacquiring and improving land for the facility and costs of equipment for thefacility. If the facility is located in a development tier one area as definedin G.S. 143B‑437.08 the required amount is fifty million dollars($50,000,000). For all other facilities, the required amount is one hundredmillion dollars ($100,000,000). In the case of a computer manufacturingfacility, the owner may invest these funds either directly or indirectlythrough a related entity or strategic partner as those terms are defined inG.S. 105‑129.61. For the purpose of this subsection, the term"facility" has the same meaning as under G.S. 105‑129.61.

c.         If the facility isprimarily engaged in financial services, securities operations, and relatedsystems development, it satisfies all of the following conditions:

1.         It is owned andoperated by the business for which the services are provided or by a relatedentity of that business as defined in G.S. 105‑130.7A.

2.         No part of it isleased to a third‑party tenant that is not a related entity of thebusiness.

d.         If the facility isprimarily engaged in solar electricity generating materials manufacturing, thebusiness satisfies a wage standard at the facility. The wage standard is equalto one hundred five percent (105%) of the lesser of the average weekly wage forall insured private employers in the State and the average weekly wage for allinsured private employers in the county. A business satisfies the wage standardif it pays an average weekly wage that is at least equal to the amount requiredby this sub‑subdivision. In making the wage calculation, the businessmust include any jobs that were filled for at least 1,600 hours during thecalendar year.

(3)        Industries. – Thissubsection applies to the following industries:

a.         Air courierservices. Air courier services has the same meaning as in G.S. 105‑129.2.

b.         Aircraftmanufacturing. Aircraft manufacturing means the manufacturing or assembling ofcomplete aircraft or of aircraft engines, blisks, fuselage sections, flightdecks, flight deck systems or components, wings, fuselage fairings, fins,moving leading and trailing wing edges, wing boxes, nose sections, tailplanes,passenger doors, nacelles, thrust reversers, landing gear, braking systems, orany combination thereof.

c.         Bioprocessing.Bioprocessing means biomanufacturing or processing that includes the culture ofcells to make commercial products, the purification of biomolecules from cells,or the use of these molecules in manufacturing.

d.         Computermanufacturing. Computer manufacturing means manufacturing or assemblingelectronic computers, such as personal computers, workstations, laptops, andcomputer servers. The term includes the assembly or integration of processors,coprocessors, memory, storage, and input/output devices into a user‑programmablefinal product. The term includes manufacturing or assembling computerperipheral equipment, such as storage devices, printers, monitors, input/outputdevices, and terminals only if the manufacture or assembly of this peripheralequipment occurs at a facility or campus at which the taxpayer alsomanufactures or assembles electronic computers.

e.         Reserved for futurecodification purposes.

f.          Financial services,securities operations, and related systems development. Financial services,securities operations, and related systems development means one or both of thefollowing functions:

1.         Performing analysis,operations, trading, or sales functions for investment banking, securitiesdealing and brokering, securities trading and underwriting, investmentportfolio/mutual fund management, retirement services, or employee benefitadministration.

2.         Developinginformation technology systems and applications, managing and enhancingoperating applications and databases, or providing, operating, and maintainingtelecommunications networks and distributed and mainframe computing resourcesfor investment banking, securities dealing and brokering, securities tradingand underwriting, investment portfolio/mutual fund management, retirementservices, or employee benefit administration.

g.         Motor vehiclemanufacturing. Motor vehicle manufacturing means any of the following:

1.         Manufacturingcomplete automobiles and light‑duty motor vehicles.

2.         Manufacturing heavy‑dutytruck chassis and assembling complete heavy‑duty trucks, buses, heavy‑dutymotor homes, and other special purpose heavy‑duty motor vehicles forhighway use.

3.         Manufacturingcomplete military armored vehicles, nonarmored military universal carriers,combat tanks, and specialized components for combat tanks.

h.         Reserved for futurecodification purposes.

i.          Reserved for futurecodification purposes.

j.          Pharmaceutical andmedicine manufacturing and distribution of pharmaceuticals and medicines.Pharmaceutical and medicine manufacturing means any of the following:

1.         Manufacturingbiological and medicinal products. For the purpose of this sub‑subdivision,a biological product is a preparation that is synthesized from living organismsor their products and used medically as a diagnostic, preventive, ortherapeutic agent. For the purpose of this sub‑subdivision, bacteria,viruses, and their parts are considered living organisms.

2.         Processing botanicaldrugs and herbs by grading, grinding, and milling.

3.         Isolating activemedicinal principals from botanical drugs and herbs.

4.         Manufacturingpharmaceutical products intended for internal and external consumption in formssuch as ampoules, tablets, capsules, vials, ointments, powders, solutions, andsuspensions.

k.         Reserved for futurecodification purposes.

l.          Reserved for futurecodification purposes.

m.        Semiconductormanufacturing. Semiconductor manufacturing means development and production ofsemiconductor material, devices, or components.

n.         Solar electricitygenerating materials manufacturing. Solar electricity generating materialsmanufacturing means the development and production of one or more of thefollowing:

1.         Photovoltaicmaterials or modules used in producing electricity.

2.         Polymers or polymerfilms primarily intended for incorporation into photovoltaic materials ormodules used in producing electricity.

(4)        Forfeiture. – If theowner of an eligible facility does not make the required minimum investmentwithin five years after the first refund under this subsection with respect tothe facility, the facility loses its eligibility and the owner forfeits allrefunds already received under this subsection. Upon forfeiture, the owner isliable for tax under this Article equal to the amount of all past taxesrefunded under this subsection, plus interest at the rate established in G.S.105‑241.21, computed from the date each refund was issued. The tax andinterest are due 30 days after the date of the forfeiture. A person that failsto pay the tax and interest is subject to the penalties provided in G.S. 105‑236.

(5)        Sunset. This subsectionis repealed for sales made on or after January 1, 2013.

(k)        Reports. – TheDepartment of Revenue shall publish by May 1 of each year the followinginformation itemized by taxpayer for the 12‑month period ending thepreceding December 31:

(1)        The number oftaxpayers claiming a refund allowed in subsections (a1), (g), (h), (i), (j),and (l) of this section.

(2)        The total amount ofpurchases with respect to which refunds were claimed.

(3)        The total cost tothe General Fund of the refunds claimed.

(l)         (Repealed forpurchases made on or after January 1, 2011) Aviation Fuel for MotorsportsEvents. – A professional motorsports racing team or a motorsports sanctioningbody is allowed a refund of the sales and use tax paid by it in this State onaviation fuel that is used to travel to or from a motorsports event in thisState, to travel to a motorsports event in another state from a location inthis State, or to travel to this State from a motorsports event in anotherstate. For the purposes of this subsection, a "motorsports event"includes a motorsports race, a motorsports sponsor event, and motor sportstesting. A request for a refund must be in writing and must include anyinformation and documentation the Secretary requires. A request for a refund isdue within six months after the end of the State's fiscal year. Refunds appliedfor after the due date are barred. This subsection is repealed for purchasesmade on or after January 1, 2011.

(m)       Professional MotorRacing Vehicles. – A professional motorsports racing team is allowed a refundof fifty percent (50%) of the sales and use tax paid by it in this State ontangible personal property, other than tires or accessories, that comprises anypart of a professional motor racing vehicle. For the purposes of thissubsection, "accessories" includes instrumentation, telemetry,consumables, and paint. A request for a refund must be in writing and mustinclude any information and documentation the Secretary requires. A request fora refund is due within six months after the end of the State's fiscal year.Refunds applied for after the due date are barred.

(n)        Analytical ServicesSupplies. – A taxpayer engaged in analytical services in this State is alloweda refund of sales and use tax paid by it in this State. The amount of therefund is the greater of the following:

(1)        Fifty percent (50%)of the eligible amount sales and use tax paid by it on tangible personalproperty that is consumed or transformed in analytical service activities. Theeligible amount of sales and use tax paid by the taxpayer in this State is theamount by which sales and use taxes paid by the taxpayer in this State in thefiscal year exceed the amount paid by the taxpayer in this State in the 2006‑2007State fiscal year.

(2)        Fifty percent (50%)of the amount of sales and use tax paid by it in the fiscal year on medicalreagents.

A request for a refund must bein writing and must include any information and documentation that theSecretary requires. A request for a refund is due within six months after theend of the State's fiscal year. Refunds applied for after the due date arebarred.

(o)        Eligible RailroadIntermodal Facilities. The owner or lessee of an eligible railroad intermodalfacility is allowed an annual refund of sales and use taxes paid by it underthis Article on building materials, building supplies, fixtures, and equipmentthat become a part of the real property of the facility. Liability incurredindirectly by the owner or  lessee of the facility for sales and use taxes onthese items is considered tax paid by the owner or lessee. A request for arefund must be in writing and must include any information and documentationrequired by the Secretary. A request for a refund is due within six monthsafter the end of the State's fiscal year. Refunds applied for after the duedate are barred.  (1957,c. 1340, s. 5; 1961, c. 826, s. 2; 1963, cc. 169, 1134; 1965, c. 1006; 1967, c.1110, s. 6; 1969, c. 1298, s. 1; 1971, cc. 89, 286; 1973, c. 476, s. 193; 1977,c. 895, s. 1; 1979, c. 47; c. 801, ss. 77, 79‑82; 1983, c. 594, s. 1; c.891, s. 13; 1983 (Reg. Sess., 1984), c. 1097, s. 7; 1985, cc. 431, 523; 1985(Reg. Sess., 1986), c. 863, s. 5; 1987, c. 557, ss. 8, 9; c. 850, s. 16; 1987(Reg. Sess., 1988), c. 1044, s. 5; 1989, c. 168, s. 5; c. 251; c. 780, s. 1.1;1989 (Reg. Sess., 1990), c. 936, s. 4; 1991, c. 356, s. 1; c. 689, s. 190.1(b);1991 (Reg. Sess., 1992), c. 814, s. 1; c. 917, s. 1; c. 1030, s. 25; 1995, c.17, s. 8; c. 21, s. 1; c. 458, s. 7; c. 461, s. 13; c. 472, s. 1; 1995 (Reg.Sess., 1996), c. 646, s. 6; 1996, 2nd Ex. Sess., c. 18, s. 15.7(a); 1997‑340,s. 1; 1997‑393, s. 2; 1997‑423, s. 1; 1997‑426, s. 5; 1997‑502,s. 3; 1998‑55, ss. 16, 17; 1998‑98, s. 15; 1998‑212, ss.29A.4(a), 29A.14(i), 29A.18(b); 1999‑360, ss. 4, 5(a), (b), 9; 1999‑438,s. 14; 2000‑56, s. 9; 2000‑140,s. 92.A(c); 2001‑414, s. 1; 2001‑474, s. 7; 2003‑416, ss.18(b)‑(e), 23; 2003‑431, ss. 2, 3; 2003‑435, 2nd Ex. Sess.,s. 4.1; 2004‑110, s. 5.1; 2004‑124, s. 32B.1; 2004‑170, s.21(a); 2004‑204, 1st Ex. Sess., s. 3; 2005‑276, ss. 7.27(a),7.51(a), 33.12; 2005‑429, s. 2.12; 2005‑435, ss. 32(a), 33(a)‑(c),61, 61.1; 2006‑33, s. 6; 2006‑66, ss. 24.6(a), (b), (c), 24.10(b),24.13(b), 24A.1(a); 2006‑162, ss. 9, 27; 2006‑168, s. 3.1; 2006‑252,ss. 2.2, 2.3; 2007‑323, ss. 31.10(a), 31.20(b), 31.23(d); 2007‑345,s. 14.6(a); 2007‑491, s. 44(1)a; 2008‑107, ss. 28.22(a), 28.23(a),(b); 2008‑118, s. 3.10(a); 2008‑154, s. 1; 2009‑233, s. 1;2009‑445, ss. 13, 14(a); 2009‑527, s. 2(d); 2009‑550, s.4.1.)