GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1995

H	1 

HOUSE BILL 360*

Short Title:  Railroad Diesel Sales Tax Exemption/AB. 	(Public)

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Sponsors: Representative Black.

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Referred to:  Finance.

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March 7, 1995

A BILL TO BE ENTITLED
AN ACT TO EXEMPT RAILROADS FROM PAYMENT OF SALES TAX ON DIESEL FUEL USED BY LOCOMOTIVES AND RAILROAD CARS.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-164.13 is amended by adding a new subdivision to read:
"(11a)	Sales of diesel fuel to railroad companies for use in rolling stock other than motor vehicles.  The definitions in G.S. 105-333 apply in this subdivision."
Sec. 2.  This act is effective on the first day of the second month following its ratification.