Amends GS 105-187.9(a), providing that highway use taxes collected under Article 5A of GS Chapter 105 at the rate of 8% are to be credited to the Highway Fund (currently, credited to the General Fund).

Enacts new GS 105-187.9(b), providing for certain appropriations beginning in the 2016-17 fiscal year out of the taxes collected at the rate of 8% and credited to the Highway Fund, namely (1) $35 million appropriated annually to a reserve fund used by the NC State Ports Authority for capital improvements, and (2) $21 million appropriated annually to the Division of Aviation for specified capital improvement projects.

Effective July 1, 2016, and applies to taxes collected on or after that date.