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.