{"data":{"id":"us-nc/n.c.-gen.-stat.-105-449.130","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-449.130","heading":"Definitions.","body":"The following definitions apply in this Article:\n(1)\tAlternative fuel. - A combustible gas or liquid that can be used to generate power to operate a highway vehicle and that is not subject to tax under Article 36C of this Chapter.\n(1a)\tBulk end-user. - A person who maintains storage facilities for alternative fuel and uses part or all of the stored fuel to operate a highway vehicle.\n(1f)\tDiesel gallon equivalent of liquefied natural gas. - The energy equivalent of 6.06 pounds of liquefied natural gas.\n(1g)\tGas gallon equivalent of compressed natural gas. - The energy equivalent of 5.66 pounds of compressed natural gas.\n(1h)\tGas gallon equivalent of liquefied propane gas. - The energy equivalent of 5.75 pounds of liquefied propane gas.\n(2)\tHighway. - Defined in G.S. 105-449.60.\n(3)\tHighway vehicle. - Defined in G.S. 105-449.60.\n(4)\tMotor fuel. - Defined in G.S. 105-449.60.\n(5)\tMotor fuel rate. - Defined in G.S. 105-449.60.\n(6)\tProvider of alternative fuel. - A person who does one or more of the following:\na.\tAcquires alternative fuel for sale or delivery to a bulk end-user or a retailer.\nb.\tMaintains storage facilities for alternative fuel, part or all of which the person uses or sells to someone other than a bulk end-user or a retailer to operate a highway vehicle.\nc.\tSells alternative fuel and uses part of the fuel acquired for sale to operate a highway vehicle by means of a fuel supply line from the cargo tank of the vehicle to the engine of the vehicle.\nd.\tImports alternative fuel to this State, by a means other than the usual tank or receptacle connected with the engine of a highway vehicle, for use by that person to operate a highway vehicle.\n(7)\tRetailer. - A person who maintains storage facilities for alternative fuel and who sells the fuel at retail or dispenses the fuel at a retail location to operate a highway vehicle. (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 44; 2008-134, s. 53; 2014-4, s. 30(a), (b); 2015-224, s. 1.)","path":["","SUBCHAPTER V. MOTOR FUEL TAXES.","Article 36D. Alternative Fuel."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-449.130.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"f8705d68811cb7cd000790344d759adf5aa6829a8c17b2cd822078dcc03a9762","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-449.129","next":"us-nc/n.c.-gen.-stat.-105-449.131"},"notice":"GroundRules: Original legal text. Not legal advice."}