AN ACT TO REPLACE THE MOTOR FUELS TAX WITH A TRANSPORTATION USAGE FEE.
Amends GS 105-449.80, deleting all language of the statute except introductory and adds new language which provides that the motor fuel excise tax rate is a flat rate of 18 1/2 cents a gallon.
Repeals GS Chapter 105, Article 36C, Gasoline, Diesel, and Blends. Instructs the Codifier of Statutes to remove or correct cross references and to make conforming changes to the General Statutes to effectuate the change. Effective July 1, 2016.
Enacts new GS 20-97.1, Transportation Usage Fee, which provides that a fee of $89 must be paid annually to the Division of Motor Vehicles (DMV) at the same time as and in addition to vehicle registration fees. Provides that $22.25 of the proceeds from the fee must be credited to the NC Highway Trust Fund, with the remainder credited to the NC Highway Fund.
Amends GS 20-97.1, as enacted by the above provisions, to provide that a fee of $201 (was, $89) must be paid annually to the Division of Motor Vehicles at the same time as and in addition to vehicle registration fees. Provides that $50.25 of the fee must be credited to the NC Highway Trust Fund (was, $22.25). Effective July 1, 2016.
Requires the DMV to issue rules to implement the act, including providing for electronic billing and payment and for a monthly or quarterly payment plan for the fee.
Unless otherwise noted above, effective July 1, 2015.
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