GENERAL ASSEMBLY OF NORTH CAROLINA
1989 SESSION
CHAPTER 1001
AN ACT TO EXPAND THE EGG PROMOTION TAX TO INCLUDE PROCESSED EGGS.
The General Assembly of North Carolina enacts:
Section 1. G.S. 106-245.32 reads as rewritten:
"§
106-245.32. Levy of tax; rules and regulations. rules.
There is hereby levied on each 30-dozen case of eggs sold
for use in North Carolina an excise tax of five cents (5¢) per case; provided,
however, such tax shall be levied only once. An excise tax is levied on
eggs and processed eggs sold for use in this State. The tax on eggs is
five cents (5¢) for each case of 30 dozen eggs. The tax on processed eggs
is eleven cents (11¢) for each 100 pounds of processed eggs sold for use in
this State. The tax imposed by this section is payable only once on the
same eggs or processed eggs.
Processed eggs include frozen eggs, liquid eggs, and
hard-cooked eggs. 'Use' means consumption by the consumer. The
Board may promulgate adopt rules and regulations as are necessary
for the interpretation, administration and enforcement of to
administer this tax."
Sec. 2. G.S. 106-245.33 reads as rewritten:
"§
106-245.33. Handler to remit tax to Department of Agriculture; report Report
and payment of tax by handler; definition and functions of handler.
(a) For the purpose of
carrying out the provisions of this Article, the handler of eggs on which a tax
has been levied in accordance with the provisions of this Article shall remit
such tax or assessment to the Department in the manner and at the time
hereinafter provided. The tax imposed by this Article is payable
monthly to the Department by the handler of eggs or processed eggs. The
tax is due when a report is required to be filed. A handler shall file a
report with the Department on a form provided by the Department within 20 days
after the end of each month. The report shall state the volume of eggs or
processed eggs handled by the handler during the preceding month. Reports
to the Department shall be on forms prescribed and furnished by the
Commissioner and shall be a statement of gross volume of eggs subject to the
tax which have been packed, processed or handled by the handler in the previous
month and shall be filed with the Department by the 20th day of each month.
The tax levied on eggs shall be due and payable by the handler on the same day
that the report is due. Such tax shall be paid to the Department and
shall be deposited with the State Treasurer to the credit of the North Carolina
Egg Fund.
(b) The term 'handler'
means any person who operates a grading station in North Carolina, a packer, huckster
huckster, or distributor who handles eggs in North Carolina or Carolina,
a farmer who packs, processes processes, or otherwise
performs the functions of a handler in North Carolina. Carolina, or a
distributor or seller of processed eggs. The term 'handler' includes
any person in North Carolina who purchases eggs for sale or distribution or any
farmer in North Carolina who sells or distributes eggs to anyone other than a
registered handler.
For purposes of this Article, the functions of a handler of
eggs or processed eggs include the sale, distribution distribution,
or other disposition of eggs or processed eggs in North Carolina
regardless of where the eggs or processed eggs were produced or
purchased.
The term 'registered handler' means any person who has
registered with the Department to receive monthly return forms for reporting
the tax levied herein. by this Article.
Every person, whether inside or outside the State, who
engages in business in North Carolina as a handler is required to register and
to collect and pay the tax due on all eggs or processed eggs sold
or delivered for storage, use or consumption in this
State. Such handlers A handler shall maintain a certificate
of registration, file returns returns, and perform all other
duties required of handlers."
Sec. 3. G.S. 106-245.34 reads as rewritten:
"§ 106-245.34. Exemptions.
The eggs of any person selling Eggs sold by a
handler who sells less than 500 cases per a year shall be are
exempt from the tax levied under this Article. Processed eggs sold
by a handler who sells less than 1,000 pounds of processed eggs a year are
exempt from the tax levied under this Article. The Board shall
establish a procedure for returning taxes paid by exempt persons. on
exempt eggs or processed eggs."
Sec. 4. G.S. 106-245.35 reads as rewritten:
"§ 106-245.35. Records to be kept by handler.
The handler shall keep a complete record of the eggs or
processed eggs subject to the provisions of this Article which have been
packed, processed or handled by him and shall preserve such records for
a period of not less than two years from the time such the eggs
or processed eggs were packed, processed or handled. Such
These records shall be open for inspection by the Commissioner or
his duly authorized agents and shall be established and maintained as required
by the Commissioner."
Sec. 5. G.S. 106-245.38 reads as rewritten:
"§ 106-245.38. Violations.
(a) It shall be a
misdemeanor for any handler knowingly to report falsely to the Department the
quantity of eggs or processed eggs handled by him during any period
or period, to falsify the records of the eggs or processed eggs handled
by him, or to fail to keep a complete record of the eggs or processed
eggs handled by him, or to fail to preserve such the records
for a period of not less than two years from the time such the eggs
or processed eggs are handled.
(b) It shall be a
violation of the North Carolina Egg Law Law, Article 25A of this
Chapter, for a handler to fail to register as required herein, and any by
this Article. Any eggs transported, sold sold, or
offered for sale by such a handler who is not a registered
handler shall be subject to the stop-sale and penalty provisions of the
North Carolina Egg Law (G.S. 106-245.13 et seq.). Law."
Sec. 6. This act shall become effective October 1, 1990.
In the General Assembly read three times and ratified this the 20th day of July, 1990.