§ 105-449.83A - Liability for tax on fuel grade ethanol and biodiesel.

NC Gen Stat § 105-449.83A (2019) (N/A)
Copy with citation
Copy as parenthetical citation

105-449.83A. Liability for tax on fuel grade ethanol and biodiesel.

The excise tax imposed by G.S. 105-449.81(3b) on fuel grade ethanol is payable by the refiner or fuel alcohol provider. The excise tax imposed by G.S. 105-449.81(3b) on biodiesel is payable by the refiner or the biodiesel provider.