Item:
Title
Request Refund of Overpayment of Excise Tax
Body
Date of BOCC Meeting: August 26, 2019
Request for Board Action:
Agenda Text
The Board is requested to refund the overpayment of excise tax to the Law Firm of Hankin & Pack PLLC. On August 2, 2019 a deed was electronically recorded in Durham County with excise tax paid in the amount of $593.00. (see attached) This filing was duplicated and submitted erroneously by Hankin & Pack PLLC. Pursuant to N.C. General Statute, 105.228.37” a taxpayer who pays more tax then is due under this Article may request a refund of the overpayment by filing a written request for a refund with the board of county commissioners of the county where the tax was paid. The request must be filed within six months after the date the tax and must explain why the taxpayer believes a refund is due.” (see attached)
Before a tax is refunded, the taxpayer must record a new instrument reflecting the correct amount of tax due. (see Attached)
Pursuant to the request by Nick Bolling of Hankin & Pack PLLC, a refund in the amount of $593.00 is requested due to the duplicate filing in the office of the Durham County Register of Deeds.
Alignment with Strategic Plan: Goal 5, Accountable, Efficient and Visionary Government. The refund is due pursuant to the statutory requirements.
Resource Persons: James T. Tabron, Assistant Register of Deeds.
County Manager’s Recommendation: The County Manager recommends that the Board refund the overpayment in the amount of $593.00 to Hankin & Pack, PLLC
County Manager: ____________________________