A BILL TO BE ENTITLED
AN ACT to allow a motor fuel tax refund for certain joint entities.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑449.106(a) reads as rewritten:
"(a)	Quarterly Refunds. – An organization listed below that purchases and uses motor fuel may receive a quarterly refund, for the excise tax paid during the preceding quarter, at a rate equal to the tax rate in effect under G.S. 105‑449.80 for the time period for which the refund is claimed, less one cent (1¢) per gallon.
An application for a refund allowed under this subsection must be made in accordance with this Part and must be signed by the chief executive officer of the organization. The chief executive officer of an organization is the president of the organization or another officer of the organization designated in the charter or bylaws of the organization.
Any of the following entities may receive a refund under this subsection:
(1)	Repealed by Session Laws 2002‑108, s. 13, effective January 1, 2003.
(2)	A private, nonprofit organization that transports passengers under contract with or at the express designation of a unit of local government.
(3)	A volunteer fire department.
(4)	A volunteer rescue squad.
(5)	A sheltered workshop recognized by the Department of Health and Human Services.
(6)	A regional solid waste management authority created pursuant to Article 22 of Chapter 153A of the General Statutes.
(7)	A joint agency created by interlocal agreement pursuant to G.S. 160A‑462 to provide fire protection, emergency services, or police protection."
SECTION 2.  This act becomes effective July 1, 2017, and applies to purchases made on or after that date.