GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1993

H	1 

HOUSE BILL 1594

Short Title:  Repeal Certain Fuel Tax Refunds.	(Public)
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Sponsors: Representatives Cole; Bowman and Sexton.
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Referred to:  Finance.
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May 25, 1994

A BILL TO BE ENTITLED
AN ACT TO REPEAL THE FUEL TAX REFUNDS ALLOWED TO TAXICABS, CONCRETE MIXING VEHICLES, SOLID WASTE COMPACTING VEHICLES, AND CERTAIN AGRICULTURAL VEHICLES.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-446.3 reads as rewritten:
"§ 105-446.3.  Refund of tax paid on motor fuel used to operate a transit system bus.
A person who purchases and uses motor fuel in a bus operated as part of a city transit system that is exempt from regulation by the North Carolina Utilities Commission under G.S. 62-260(a)(8) may receive a quarterly refund, for the tax paid during the preceding quarter, at a rate equal to the flat cents-per-gallon rate plus the variable cents-per-gallon rate in effect during the quarter for which the refund is claimed, less one cent (1¢) per gallon.  An application for a refund must be made in accordance with G.S. 105-440."
Sec. 2. G.S. 105-446.5 is repealed.
Sec. 3.  This act becomes effective July 1, 1994, and applies to taxes paid on or after that date.