§ 19A‑62. Spay/Neuter Account established.
(a) Creation. TheSpay/Neuter Account is established as a nonreverting special revenue account inthe Department of Health and Human Services. The Account consists of thefollowing:
(1) The portion of thefee imposed under G.S. 130A‑190(b)(4) for obtaining a rabies vaccinationtag from the Department of Health and Human Services.
(2) Ten dollars ($10.00)of the additional fee imposed by G.S. 20‑79.7 for an Animal Loversspecial license plate.
(3) Any other fundsavailable from appropriations by the General Assembly or from contributions andgrants from public or private sources.
(b) Use. The revenuein the Account shall be used by the Department of Health and Human Services asfollows:
(1) If the revenuegenerated by the portion of the fee imposed under G.S. 130A‑190(b)(3) isless than forty‑seven thousand five hundred dollars ($47,500) for thefiscal year, then funds up to the difference between forty‑seven thousandfive hundred dollars ($47,500) and the amount of revenue generated may be usedfrom this Account to fund rabies education and prevention programs.
(2) Twenty percent (20%)shall be used to develop and implement the statewide education programcomponent of the Spay/Neuter Program established in G.S. 19A‑61(a).
(3) Up to twenty percent(20%) of the money in the Account may be used to defray the costs ofadministering the Spay/Neuter Program established in this Article.
(4) Funds remainingafter deductions for the education program and administrative expenses shall bedistributed quarterly to eligible counties and cities seeking reimbursement forreduced‑cost spay/neuter surgeries performed during the previous year. Acounty or city is ineligible to receive funds under this subdivision unless itrequires the owner to show proof of rabies vaccination at the time of theprocedure or, if none, require vaccination at the time of the procedure.
(c) Report. InFebruary of each year, the Department must report to the Joint LegislativeCommission on Governmental Operations and the Fiscal Research Division. Thereport must contain information regarding all revenues and expenditures of theSpay/Neuter Account. (2000‑163, s. 1; 2007‑487, ss. 2, 3; 2008‑187, s.8.)