Bill Text: NC S220 | 2017-2018 | Regular Session | Amended
Bill Title: Motor Fuel Tax Exemption for Joint Agency
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2018-06-22 - Ch. SL 2018-39 [S220 Detail]
Download: North_Carolina-2017-S220-Amended.html
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2017
S 1
SENATE BILL 220
Short Title: Motor Fuel Tax Refund for Joint Agency. |
(Public) |
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Sponsors: |
Senators Sanderson (Primary Sponsor); and Rabin. |
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Referred to: |
Rules and Operations of the Senate |
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March 9, 2017
A BILL TO BE ENTITLED
AN ACT to allow a motor fuel tax refund for certain joint entities.
The General Assembly of North Carolina enacts:
SECTION 1. G.S. 105‑449.106(a) reads as rewritten:
"(a) Nonprofits. – A
nonprofitQuarterly Refunds. – An organization listed below that
purchases and uses motor fuel may receive a quarterly refund, for the excise
tax paid during the preceding quarter, at a rate equal to the tax rate in
effect under G.S. 105‑449.80 for the time period for which the
refund is claimed, less one cent (1¢) per gallon.
An application for a refund allowed
under this subsection must be made in accordance with this Part and must be
signed by the chief executive officer of the organization. The chief executive
officer of a nonprofitan organization is the president of the
organization or another officer of the organization designated in the charter
or bylaws of the organization.
Any of the following entities may receive a refund under this subsection:
(1) Repealed by Session Laws 2002‑108, s. 13, effective January 1, 2003.
(2) A private, nonprofit organization that transports passengers under contract with or at the express designation of a unit of local government.
(3) A volunteer fire department.
(4) A volunteer rescue squad.
(5) A sheltered workshop recognized by the Department of Health and Human Services.
(6) A regional solid waste management authority created pursuant to Article 22 of Chapter 153A of the General Statutes.
(7) A joint agency created by interlocal agreement pursuant to G.S. 160A‑462 to provide fire protection, emergency services, or police protection."
SECTION 2. This act becomes effective July 1, 2017, and applies to purchases made on or after that date.