A BILL TO BE ENTITLED
AN ACT to study replacing the current gas tax with a yearly flat tax.
The General Assembly of North Carolina enacts:
SECTION 1.  The Department of Transportation, in consultation with the Department of Revenue and the Department of State Treasurer, shall study replacing the motor fuels tax, implemented through G.S. 105‑449.80, with a yearly flat tax based on vehicle size class and fuel economy.
SECTION 2.  On or before March 1, 2024, the Department of Transportation shall submit a written report with its findings, including any recommendations for legislation, to the Joint Legislative Transportation Oversight Committee (JLTOC) and the Fiscal Research Division.
SECTION 3.  This act is effective when it becomes law.