S.L. 2010-95 (Senate Bill 1177)

• Makes technical, clarifying, and administrative changes to North Carolina tax laws and related statutes across multiple areas including income tax, sales tax, property tax, and motor fuel tax.

• Modifies renewable fuel tax credits, political party financing fund definitions, sales tax exemptions for public libraries, and motor vehicle titling valuations.

• Expands property tax exemptions and deferrals for historic properties, charitable housing sites, and transfers to revocable trusts; clarifies definitions for disabled veterans receiving property tax relief.

• Restructures motor fuel tax procedures by replacing "reports" with "returns," updates International Fuel Tax Agreement references to June 1, 2010, and revises kerosene refund eligibility for non-highway uses.

• Provides effective dates ranging from retroactive application (July 1, 2008) to prospective dates in 2013, with most changes effective when the act becomes law.