PUBLISHED

N.C.G.S. § 108A-146.14

(Effective until July 1, 2026) Modernized IGT actual receipts adjustment component.

Effective date: 2026-08-08
Last verified: 2026-08-09
Source: official source
Revision history: view all versions

The modernized IGT actual receipts adjustment component is a positive or negative dollar amount equal to the modernized presumptive IGT adjustment component under G.S. 108A-146.13 for the previous quarter minus the amount of money received during the previous quarter by the Department through intergovernmental transfer and designated in the Department's accounting system as a receipt related to the modernized assessments. (2023-7, s. 1.7(i).) § 108A-146.14. (Effective July 1, 2026; Effective until October 1, 2026) Modernized IGT actual receipts adjustment component. The modernized IGT actual receipts adjustment component is a dollar amount equal to the amount of the modernized presumptive IGT adjustment component under G.S. 108A-146.13(c) for the previous quarter minus the amount of money received during the previous quarter by the Department through intergovernmental transfer and designated in the Department's accounting system as a receipt related to the modernized assessments. If this calculation results in a negative number, the modernized IGT actual receipts adjustment component is zero. (2023-7, s. 1.7(i); 2026-1, s. 3D.2(d).) § 108A-146.14. (Effective October 1, 2026) Modernized IGT actual receipts adjustment component. The modernized IGT actual receipts adjustment component is a dollar amount equal to the amount of the modernized presumptive IGT adjustment component under G.S. 108A-146.13(c) for the previous quarter plus the public hospital modernized presumptive IGT offset amount under G.S. 108A-146.1A for the previous quarter minus the amount of money received during the previous quarter by the Department through intergovernmental transfer and designated in the Department's accounting system as a receipt related to the modernized assessments. If this calculation results in a negative number, the modernized IGT actual receipts adjustment component is zero. (2023-7, s. 1.7(i); 2026-1, s. 3D.2(d), (e).)