House committee substitute makes the following changes to the 1st edition.
Amends GS 105-449.88 by adding a new subdivision, creating a new exemption to the excise tax on motor fuel for motor fuel sold to a joint agency created by interlocal agreement pursuant to GS 160A-462, to provide fire protection, emergency services, or police protection for its use.
Bill H 179 (2013-2014)Summary date: Mar 26 2013 - View summary
Bill H 179 (2013-2014)Summary date: Feb 27 2013 - View summary
Amends GS 105-164.14 (Certain [sales and use tax] refunds authorized) adding interlocal joint agencies for fire protection, emergency services, and police protection to the list of governmental entities allowed annual refunds of sales and use taxes. Amends GS 105-449.88 (Exemptions from the excise tax) adding interlocal joint agencies to the list of entities whose fuel purchases are exempt from excise tax. Effective July 1, 2013.