N.C. Gen. Stat. § 105-449.83A

Current through Session Law 2024-11

Section 105-449.83A - Liability for tax on fuel grade ethanol and biodiesel

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.

N.C. Gen. Stat. § 105-449.83A

Amended by 2014 N.C. Sess. Laws 3,s. 9.7-b, eff. 10/1/2014.

Amended by 2009 N.C. Sess. Laws 445,s. 34.(b), eff. 8/7/2009.

Amended by 2008 N.C. Sess. Laws 134,s. 34, eff. 1/1/2009.

1995 (Reg. Sess., 1996), c. 647, s. 15.