AN ACT TO EQUALIZE THE TAXATION OF LIQUEFIED PROPANE GAS WHEN USED AS A MOTOR FUEL. Enacted August 18, 2015. Effective January 1, 2016.
Summary date: Aug 24 2015 - View summary
Summary date: Jun 9 2015 - View summary
Senate committee substitute makes the following change to the 1st edition.
Changes the effective date of this act to January 1, 2016 (was, July 1, 2015).
Summary date: Mar 25 2015 - View summary
Amends GS 105-449.130, definitions for alternative fuel, providing a new term, gas gallon equivalent of liquefied propane gas, defined as the energy equivalent of 5.75 pounds of liquefied propane gas.
Amends GS 105-449.136(a), tax rates for alternative fuel, providing that the tax on liquefied propane gas is imposed on each gas gallon equivalent of liquefied propane gas.
Effective July 1, 2015.