GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2013

S                                                                                                                                                     1

SENATE BILL 863

Short Title:        Modify Exemptions from Motor Fuels Excise Tax.		(Public)
Sponsors:	Senator Sanderson (Primary Sponsor).
Referred to:	Finance.

May 28, 2014

A BILL TO BE ENTITLED

AN ACT to exempt regional solid waste management authorities from the motor fuels excise tax.

The General Assembly of North Carolina enacts:

SECTION 1.  G.S. 105‑449.88 is amended by adding a new subdivision to read:

"§ 105‑449.88.  Exemptions from the excise tax.

The excise tax on motor fuel does not apply to the following:

…

(8a) Motor fuel sold to a regional solid waste management authority created pursuant to G.S. 153A‑421.

…."

SECTION 2.  This act becomes effective July 1, 2014.