GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1999

H	1 

HOUSE BILL 258

Short Title:  Community College Fuel Tax Exemption/AB.   	(Public)

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Sponsors: Representatives Allen, Tolson (Primary Sponsors); Goodwin, Hurley, Justus, McLawhorn, Morris, Russell, Smith, and Wainwright.

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Referred to:  Finance.

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March 4, 1999

A BILL TO BE ENTITLED
AN ACT TO ALLOW COMMUNITY COLLEGES A MOTOR FUEL TAX EXEMPTION.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-449.88 reads as rewritten:
"§ 105-449.88.  Exemptions from the excise tax.
The excise tax on motor fuel does not apply to the following:
(1)	Motor fuel removed, by transport truck or another means of transfer outside the terminal transfer system, from a terminal for export, if the supplier of the motor fuel collects tax on it at the rate of the motor fuel's destination state.
(2)	Motor fuel sold to the federal government for its use.
(3)	Motor fuel sold to the State for its use.
(4)	Motor fuel sold to a local board of education for use in the public school system.
(5)	Diesel that is kerosene and is sold to an airport.
(6)	Motor fuel sold to the board of trustees of an institution of the community college system established in Chapter 115D of the General Statutes, for the institution's use.
(7)	Motor fuel sold to the board of trustees of the North Carolina Center for Applied Textile Technology created in Article 6 of Chapter 115D of the General Statutes, for the center's use."
Section 2.  This act becomes effective July 1, 1999.