NC S575

Certifies the North Carolina-South Carolina boundary as of January 1, 2017 (or upon Governor's proclamation), based on original surveys and resurveys from 1735-1815 with subsequent updates in 1813, 1905, and 1928.

Prohibits retroactive tax assessments on persons for activities prior to boundary certification, but allows taxation of activities on or after certification date; includes special provisions for tobacco products, property tax benefits, and a 16-cent per gallon motor fuel excise tax for certain establishments.

Allows students previously eligible for North Carolina public schools to continue enrollment without tuition through age 21 or high school graduation, and permits affected residents to claim in-state tuition at North Carolina universities for up to 10 years.

Recognizes prior title instruments and conveyances made under South Carolina law, records boundary surveys with county registers of deeds, and allows South Carolina utilities to continue service to affected properties while permitting property owners to elect North Carolina utility service.

Requires environmental permits for affected facilities to include compliance schedules of at least 5 years for rules more stringent than South Carolina standards, and authorizes ABC alcohol permits for qualifying establishments in boundary-affected counties without election approval.