A BILL TO BE ENTITLED
AN ACT to exempt high‑fuel‑Economy motor vehicles from the highway use tax.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑187.1 is amended by adding a new subdivision to read:
"§ 105‑187.1.  Definitions.
The following definitions and the definitions in G.S. 105‑164.3 apply to this Article:
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(2a)	High‑fuel‑economy motor vehicle. – A motor vehicle that has a combined fuel economy rating, as determined by the United States Environmental Protection Agency, that equals or exceeds 30 miles per gallon."
SECTION 2.  G.S. 105‑187.6(a) is amended by adding a new subdivision to read:
"(a)	Full Exemptions. – The tax imposed by this Article does not apply when a certificate of title is issued as the result of a transfer of a motor vehicle:
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(10)	That is a high‑fuel‑economy motor vehicle."
SECTION 3.  This act becomes effective July 1, 2006, and applies to certificates of title issued on or after that date.