§ 105-449.86. Tax on and liability for dyed diesel fuel used to operate certain highway vehicles. - North Carolina Statutes

§ 105‑449.86.  Tax onand liability for dyed diesel fuel used to operate certain highway vehicles.

(a)        Tax. – An excisetax at the motor fuel rate is imposed on dyed diesel fuel acquired to operateany of the following:

(1)        Repealed by SessionLaws 2003‑349, s. 10.8, effective January 1, 2004.

(2)        A local bus that isallowed by § 4082(b)(3) of the Code to use dyed diesel fuel.

(3)        A highway vehiclethat is owned by or leased to an educational organization that is not a publicschool and is allowed by § 4082(b)(1) or (b)(3) of the Code to use dyed dieselfuel.

(4)        Repealed by SessionLaws 2005‑435, s. 12, effective September 27, 2005.

(b)        Liability. – If thedistributor of dyed diesel fuel that is taxable under this section is notliable for the tax imposed by this section, the person that acquires the fuelis liable for the tax. The distributor of dyed diesel fuel that is taxableunder this section is liable for the tax imposed by this section in thefollowing circumstances:

(1)        (Effective untilJanuary 1, 2009) When the person acquiring the dyed diesel fuel has storagefacilities for the fuel and is therefore a bulk‑end user of the fuel.

(1)        (EffectiveJanuary 1, 2009) When the person acquiring the dyed diesel fuel has storagefacilities for the fuel and is therefore a bulk end‑user of the fuel.

(2)        When the personacquired the dyed diesel fuel from a retail outlet of the distributor by usingan access card or code indicating that the person's use of the fuel is taxableunder this section.  (1995, c. 390, s. 3; 2003‑349, s. 10.8; 2005‑435, s. 12;2008‑134, s. 37.)