North Carolina § 105-449 - 81. Excise tax on motor fuel.

§ 105-449. 81. Excise tax on motor fuel.

An excise tax at the motor fuel rate is imposed on motor fuel that is: Removed from a refinery or a terminal and, upon removal, is subject to the federal excise tax imposed by § 4081 of the Code. Imported by a system transfer to a refinery or a terminal and, upon importation, is subject to the federal excise tax imposed by § 4081 of the Code. Imported by a means of transfer outside the terminal transfer system for sale, use, or storage in this State and would have been subject to the federal excise tax imposed by § 4081 of the Code if it had been removed at a terminal or bulk plant rack in this State instead of imported. Repealed by Session Laws 2007-527, s. 38(a), effective January 1, 2008. Fuel grade ethanol or biodiesel fuel if the fuel meets at least one of the following descriptions: Is produced in this State and is removed from the storage facility at the production location. Is imported to this State by means of a transport truck, a railroad tank car, a tank wagon, or a marine vessel where ethanol or biodiesel from the vessel is not delivered to a terminal that has been assigned a terminal control number by the Internal Revenue Service. Repealed by Session Laws 2009-445, s. 34(a), effective January 1, 2010. Blended fuel made in this State or imported to this State. Transferred within the terminal transfer system and is subject, upon transfer, to the federal excise tax imposed by section 4081 of the Code or is transferred to a person who is not licensed under this Article as a supplier. History (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 13; 2004-170, s. 30; 2007-527, s. 38(a); 2008-134, s. 32; 2009-445, s. 34(a); 2014-3, s. 9.7(a); 2017-39, s. 15; 2017-204, s. 6.3(a).) Editor's Note. - Session Laws 2017-204, s. 6.3(b), provides: "The Department of Revenue is directed to notify taxpayers impacted by this section within 15 days of the legislation being enacted into law that motor fuel tax is not due at the time of importation when that fuel is delivered to a terminal that has been assigned a terminal control number by the Internal Revenue Service." Session Laws 2017-204, s. 7.1, is a severability clause. Effect of Amendments. - Session Laws 2004-170, s. 30, effective August 2, 2004, in subdivision (3a), substituted "alcohol or biodiesel," for "grade ethanol," and substituted "if it meets either" for "that meets any." Session Laws 2007-527, s. 38(a), effective January 1, 2008, repealed subdivision (3a). Session Laws 2008-134, s. 32, effective January 1, 2009, added subdivision (3)(b); and in subdivision (5), substituted "system and is subject, upon transfer" for "system and, upon transfer, is subject," and added "or is transferred to a person who is not licensed under this Article as a supplier." Session Laws 2009-445, s. 34(a), effective January 1, 2010, in subdivision (3b)a, deleted "and is not delivered to a terminal in this State" from the end, and made a related change; in subdivision (3b)b, deleted "and is not delivered to a terminal" from the end; and deleted subdivision (3b)c, which read: "Is removed from a terminal." Session Laws 2014-3, s. 9.7(a), effective October 1, 2014, substituted "or biodiesel fuel if the fuel meets at least one" for "that meets any" in the introductory language of subdivision (3b). Session Laws 2017-39, s. 15, effective June 21, 2017, substituted "by means of a transport truck, a railroad tank car, a tank wagon, or a marine vessel" for "outside the terminal transfer system" in subdivision (3b)b. Session Laws 2017-204, s. 6.3(a), effective August 11, 2017, added "where ethanol or biodiesel from the vessel is not delivered to a terminal that has been assigned a terminal control number by the Internal Revenue Service" at the end of subdivision (3b)b.