{"data":{"id":"us-nc/n.c.-gen.-stat.-105-449.88a","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-449.88A","heading":"Liability for tax due on motor fuel designated as exempt by the use of cards or codes.","body":"(a)\tRepealed by Session Laws 2006-162, s. 14(b), effective January 1, 2007, and applicable to motor fuel purchased on or after that date.\n(b)\tExempt Card or Code. - An entity that issues an exempt card or code has a duty to determine if the person to whom it is issued is exempt from the motor fuel excise tax. An entity that issues an exempt card or code to a person who is not exempt from tax is liable for tax due on motor fuel the person purchases at retail by use of the exempt card or code. If a supplier authorizes another entity to issue an exempt card or code to a person who is not exempt from tax, the supplier and the entity that issued the card are jointly and severally liable for tax due on motor fuel the person purchases at retail by use of the exempt card or code.\n(c)\tCard Holder. - A person to whom an exempt card or code is issued is liable for any tax due on fuel purchased with the card or code for a purpose that is not exempt. A person who misuses an exempt card or code by purchasing fuel with the card or code for a purpose that is not exempt is liable for the tax due on the fuel. (1997-60, s. 9; 2001-205, s. 4; 2006-162, s. 14(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_105-449.88A.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"85f2264a4c64df6df01a8d532159f56a199f683161821d5b2c6c717c0c802926","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-449.88","next":"us-nc/n.c.-gen.-stat.-105-449.89"},"notice":"GroundRules: Original legal text. Not legal advice."}