Senate committee substitute makes the following changes to the 1st edition.

Amends Section 2(b) of the act to require the Department of Revenue (Department) to calculate, for each year, the difference between the motor fuel excise tax that would have been imposed under GS 105-449.80 on the motor fuel sold by an establishment classified by this section in the absence of the classification and the motor fuel excise tax that was imposed on the motor fuel sold by the establishment due to the classification. Specifies that the difference in the taxes, and any associated interest, penalties, and costs, are a lien on the taxpayer's real property. Requires that the difference in taxes be carried forward in the Department's records as deferred taxes and makes the deferred taxes for the preceding years due on the day that Section 2(b) becomes ineffective because of a disqualifying event. Defines a disqualifying event as when the establishment is transferred to a new owner. Extinguishes the lien for deferred taxes when the taxes are paid. Makes conforming changes.

Makes other technical changes.