§ 105-449.136. Tax on alternative fuel. - North Carolina Statutes

§ 105‑449.136.  Tax onalternative fuel.

A tax at the motor fuel rateis imposed on liquid alternative fuel used to operate a highway vehicle bymeans of a vehicle supply tank that stores fuel only for the purpose ofsupplying fuel to operate the vehicle. A tax at the equivalent of the motorfuel rate is imposed on all other alternative fuel used to operate a highwayvehicle. The Secretary must determine the equivalent rate. The exemptions fromthe tax on motor fuel in G.S. 105‑449.88 apply to the tax imposed by thissection. The refunds for motor fuel tax allowed by Part 5 of Article 36C ofthis Chapter apply to the tax imposed by this section, except that the refundallowed by G.S. 105‑449.107(b) for certain vehicles that use powertakeoffs does not apply to a vehicle whose use of alternative fuel is taxed onthe basis of miles driven. The proceeds of the tax imposed by this section mustbe allocated in accordance with G.S. 105‑449.125.  (1995, c. 390, s. 3; 1995(Reg. Sess., 1996), c. 647, s. 47; 2009‑445, s. 38.)