GroundRules
N.C. Gen. Stat. § 105-449.83A: Liability for tax on fuel grade ethanol and biodiesel.
Where this section sits in the code
- SUBCHAPTER V. MOTOR FUEL TAXES.
- Article 36C. Gasoline, Diesel, and Blends.
- Part 3. Tax and Liability.
The excise tax imposed by G.S. 105-449.81(3b) on fuel grade ethanol is payable by the refiner or fuel alcohol provider. The excise tax imposed by G.S. 105-449.81(3b) on biodiesel is payable by the refiner or the biodiesel provider. (1995 (Reg. Sess., 1996), c. 647, s. 15; 2008-134, s. 34; 2009-445, s. 34(b); 2014-3, s. 9.7(b).)
Collected 2026-08-27T18:15:52Z. Source file · JSON