A BILL TO BE ENTITLED
AN ACT to establish a summer motor fuels tax holiday.
The General Assembly of North Carolina enacts:
SECTION 1.  Article 36C of Chapter 105 of the General Statutes is amended by adding a new section to read:
"§ 105‑449.81A.  Excise tax holiday.
(a)	The tax imposed by this Article shall not apply to motor fuels supplied or imported between July 1 and August 31.
(b)	Sunset. – This section is repealed effective July 1, 2010."
SECTION 2.  This act becomes effective July 1, 2008, and applies to motor fuel purchased on or after that date.