GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1995

S	1 

SENATE BILL 894

Short Title:  Community College Fuel Exemption.	(Public)

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Sponsors: Senator Conder.

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Referred to:  Finance

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May 1, 1995

A BILL TO BE ENTITLED
AN ACT TO RESTORE THE MOTOR FUEL TAX EXEMPTION FOR FUEL USED IN VEHICLES OWNED BY A COMMUNITY COLLEGE.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-449A reads as rewritten:
"§ 105-449A.  Exemption of motor fuel used in State or community college vehicles.
(a)	The following motor fuel is exempt from the excise tax levied by this Article:
(1)	Motor fuel purchased by the State for use in State-owned motor vehicles operated for State business.
(2)	Motor fuel purchased by a board of trustees of a community college for use in vehicles owned by the community college and operated for community college business.
This exemption applies only if an invoice for the fuel stating the State agency or community college board of trustees to whom the fuel was delivered, the price per gallon of the fuel excluding the tax, and the kind and quantity of fuel sold is furnished to the Secretary of Revenue.  A person who holds a contract for the sale of motor fuel that is eligible for the exemption granted by this section shall invoice motor fuel sold under the contract at the prevailing contract price, excluding the tax.  A person who sells motor fuel that is eligible for the exemption granted by this section but does not hold a contract for the sale shall invoice motor fuel sold at the lowest informal bid price, excluding the tax.
(b)	A person who sells motor fuel that is exempt under this section and who paid the tax levied by this Article on the fuel may obtain a refund of the tax paid on the fuel upon filing an application for refund with the Secretary of Revenue and attaching an invoice, containing the information required in subsection (a) of this section, to the refund application.  Upon receipt of a proper application and invoice, the Secretary shall refund the amount of tax paid.
(c)	A person who makes a false invoice or application for refund under this section shall be guilty of a Class 1 misdemeanor."
Sec. 2.  This act becomes effective July 1, 1995.