A BILL TO BE ENTITLED
AN ACT to exempt regional solid waste management authorities from the motor fuels excise tax.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑449.88 is amended by adding a new subdivision to read:
"§ 105‑449.88.  Exemptions from the excise tax.
The excise tax on motor fuel does not apply to the following:
…
(8a)	Motor fuel sold to a regional solid waste management authority created pursuant to G.S. 153A‑421.
…."
SECTION 2.  This act becomes effective July 1, 2014.