{"data":{"id":"us-nc/n.c.-gen.-stat.-105-449.83a","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-449.83A","heading":"Liability for tax on fuel grade ethanol and biodiesel.","body":"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).)","path":["","SUBCHAPTER V. MOTOR FUEL TAXES.","Article 36C. Gasoline, Diesel, and Blends.","Part 3. Tax and Liability."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-449.83A.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"ccb56da7f50398738701483a9ad28718bcdfc4f6da5e204455345752b8af5a0c","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-449.83","next":"us-nc/n.c.-gen.-stat.-105-449.84"},"notice":"GroundRules: Original legal text. Not legal advice."}