AN ACT TO MAKE VARIOUS CHANGES TO THE REVENUE LAWS; TO SHIFT ENFORCEMENT OF VAPOR DIRECTORY VIOLATIONS TO THE ALE DIVISION; TO ENHANCE TAX FORECLOSURE AND SPECIAL ASSESSMENT COLLECTION EFFORTS; TO UPDATE LAWS RELATED TO CREDIT UNIONS; TO UPDATE THE REFERENCE TO THE INTERNAL REVENUE CODE; TO PROTECT DISABLED AND OLDER ADULTS FROM FINANCIAL EXPLOITATION AND TO UPDATE THE SAVINGS BANK LAWS TO INCREASE ALIGNMENT WITH THE COMMERCIAL BANKING LAWS; TO PROVIDE A METHODOLOGY FOR RETAILERS TO ROUND CASH TRANSACTIONS DUE TO THE ELIMINATION OF THE PENNY; AND TO INCREASE COMPENSATION FOR MEMBERS OF THE BOARD OF TRUSTEES OF THE PIEDMONT AUTHORITY FOR REGIONAL TRANSPORTATION. SL 2026-31. Enacted July 2, 2026. Effective July 2, 2026, except as otherwise provided.

Statutes affected:
Filed: 105-153.5, 105-153.5A, 105-160.2, 105-153.3, 105-163.6, 105-228.90, 105-130.5, 105-241.6, 105-241.8, 105-164.8, 105-164.3, 105-187.90, 105-187.95, 105-113.39A, 105-113.83A, 105-449.42, 105-449.60, 105-449.97, 105-449.69, 105-449.76, 105-449.87, 105-449.139, 150B-2, 18C-901, 105-236, 105-249.2, 105-278.2, 105-187.1, 105-187.3, 105-187.4, 105-187.5, 153A-156, 160A-215.1, 105-550, 105-551, 105-552, 20-280.15, 20-280.17
Edition 1: 105-153.5, 105-153.5A, 105-160.2, 105-153.3, 105-163.6, 105-228.90, 105-130.5, 105-241.6, 105-241.8, 105-164.8, 105-164.3, 105-187.90, 105-187.95, 105-113.39A, 105-113.83A, 105-449.42, 105-449.60, 105-449.97, 105-449.69, 105-449.76, 105-449.87, 105-449.139, 150B-2, 18C-901, 105-236, 105-249.2, 105-278.2, 105-187.1, 105-187.3, 105-187.4, 105-187.5, 153A-156, 160A-215.1, 105-550, 105-551, 105-552, 20-280.15, 20-280.17
Edition 2: 105-153.5, 105-153.5A, 105-160.2, 105-163.6, 105-228.90, 105-130.5, 105-241.6, 105-241.8, 105-164.8, 105-164.3, 105-187.90, 105-187.95, 105-113.39A, 105-113.83A, 105-449.42, 105-449.60, 105-449.97, 105-449.72, 105-449.69, 105-449.76, 105-449.87, 105-449.139, 150B-2, 18C-901, 105-113.4, 105-113.36A, 105-236, 105-249.2, 105-251.2, 105-278.2, 105-187.1, 105-187.3, 105-187.4, 105-187.5, 153A-156, 160A-215.1, 105-550, 105-551, 105-552, 20-280.15, 105-114.1, 105-122, 105-120.2, 105-131.1, 14-313, 143B-245.10, 143B-245.15, 143B-245.16, 143B-218, 143B-219, 1-339.1, 160A-233, 153A-200
Edition 3: 105-153.5, 105-153.5A, 105-160.2, 105-163.6, 105-228.90, 105-130.5, 105-241.6, 105-241.8, 105-164.8, 105-164.3, 105-187.90, 105-187.95, 105-113.39A, 105-113.83A, 105-449.42, 105-449.60, 105-449.97, 105-449.72, 105-449.69, 105-449.76, 105-449.87, 105-449.139, 150B-2, 18C-901, 105-113.4, 105-113.36A, 105-236, 105-249.2, 105-251.2, 105-278.2, 105-187.1, 105-187.3, 105-187.4, 105-187.5, 153A-156, 160A-215.1, 105-550, 105-551, 105-552, 20-280.15, 105-114.1, 105-122, 105-120.2, 105-131.1, 105-129.71, 14-313, 143B-245.10, 143B-245.15, 143B-245.16, 143B-218, 143B-219, 1-339.1, 160A-233, 153A-200, 54-109.1, 54-109.92
Ratified: 105-153.5, 105-153.5A, 105-160.2, 105-163.6, 105-154.1, 105-157, 105-163.15, 105-228.90, 105-130.5, 105-241.6, 105-241.8, 105-164.8, 105-164.3, 105-187.90, 105-187.95, 105-164.13, 105-164.13B, 105-164.16, 105-113.39A, 105-113.83A, 105-449.42, 105-449.60, 105-449.97, 105-449.72, 105-449.69, 105-449.76, 105-449.87, 105-449.139, 150B-2, 18C-901, 105-113.4, 105-113.36A, 105-113.83, 105-113.84, 105-449.37, 105-236, 105-249.2, 105-251.2, 105-259, 105-278.2, 105-187.1, 105-187.3, 105-187.4, 105-187.5, 153A-156, 160A-215.1, 105-550, 105-551, 105-552, 20-280.15, 105-114.1, 105-122, 105-120.2, 105-131.1, 105-129.71, 14-313, 143B-245.10, 143B-245.15, 18B-500, 143B-245.16, 143B-218, 143B-219, 1-339.1, 160A-233, 153A-200, 54-109.1, 54-109.92, 54-109.2, 54-109.11, 54-109.60A, 108A-112, 108A-113, 108A-115, 54C-4, 54C-23, 54C-24, 54C-60, 54C-101, 54C-102, 18B-804, 18B-805, 105-164.10, 105-164.11, 105-357, 160A-635
SL 2026-31: 105-153.5, 105-153.5A, 105-160.2, 105-163.6, 105-154.1, 105-157, 105-163.15, 105-228.90, 105-130.5, 105-241.6, 105-241.8, 105-164.8, 105-164.3, 105-187.90, 105-187.95, 105-164.13, 105-164.13B, 105-164.16, 105-113.39A, 105-113.83A, 105-449.42, 105-449.60, 105-449.97, 105-449.72, 105-449.69, 105-449.76, 105-449.87, 105-449.139, 150B-2, 18C-901, 105-113.4, 105-113.36A, 105-113.83, 105-113.84, 105-449.37, 105-236, 105-249.2, 105-251.2, 105-259, 105-278.2, 105-187.1, 105-187.3, 105-187.4, 105-187.5, 153A-156, 160A-215.1, 105-550, 105-551, 105-552, 20-280.15, 105-114.1, 105-122, 105-120.2, 105-131.1, 105-129.71, 14-313, 143B-245.10, 143B-245.15, 18B-500, 143B-245.16, 143B-218, 143B-219, 1-339.1, 160A-233, 153A-200, 54-109.1, 54-109.92, 54-109.2, 54-109.11, 54-109.60A, 108A-112, 108A-113, 108A-115, 54C-4, 54C-23, 54C-24, 54C-60, 54C-101, 54C-102, 18B-804, 18B-805, 105-164.10, 105-164.11, 105-357, 160A-635