§ 113A-193. Duties of Secretaries. - North Carolina Statutes

§ 113A‑193.  Duties ofSecretaries.

(a)        The Secretary,Department of Revenue, shall:

(1)        Develop thenecessary administrative procedures to collect the assessment;

(2)        Collect theassessment from the primary forest product processors;

(3)        Deposit funds collectedfrom the assessment in the Forest Development Fund;

(4)        Audit the records ofprocessors to determine compliance with the provisions of this Article.

(b)        The Secretary ofEnvironment and Natural Resources shall:

(1)        Provide to theSecretary, Department of Revenue, lists of processors subject to theassessment;

(2)        Advise theSecretary, Department of Revenue, of the appropriate methods to convertmeasurements of primary forest products by other systems to those authorized inthis Article;

(3)        Establish inNovember prior to those sessions in which the General Assembly considers theState budget, the estimated total assessment that will be collectible in thenext budget period and so inform the General Assembly;

(4)        Within 30 days ofcertification of the State budget, notify the Secretary, Department of Revenue,of the need to collect the assessment for those years covered by the approvedbudget.

(5)        By January 15 ofeach odd‑numbered year, report to the General Assembly on the number ofacres reforested, type of owners assisted, geographic distribution of funds,the amount of funds encumbered and other matters. The report shall include theinformation by forestry district and statewide and shall be for the two fiscalyears prior to the date of the report.

(c)        The Secretary ofRevenue shall be reimbursed for those actual expenditures incurred as a cost ofcollecting the assessment for the Forest Development Fund. This amount shall betransferred from the Forest Development Fund in equal increments at the end ofeach quarter of the fiscal year to the Department of Revenue. This amount shallnot exceed five percent (5%) of the total assessments collected on primaryforest products during the preceding fiscal year. (1977, c. 573, s. 5; c. 771,s. 4; 1983, c. 761, s. 120; 1985, c. 526; 1989, c. 727, s. 218(76); 1989 (Reg.Sess., 1990), c. 1004, s. 19(b); 1997‑443, s. 11A.119(a); 2006‑203,s. 29.)