GENERAL ASSEMBLY OF NORTH CAROLINA

1995 SESSION

 

 

CHAPTER 451

HOUSE BILL 360

 

AN ACT TO EXEMPT RAILROADS FROM PAYMENT OF SALES TAX ON DIESEL FUEL USED BY LOCOMOTIVES AND RAILROAD CARS.

 

The General Assembly of North Carolina enacts:

 

Section 1.  G.S. 105-164.13 is amended by adding a new subdivision to read:

"(11a)  Sales of diesel fuel to railroad companies for use in rolling stock other than motor vehicles.  The definitions in G.S. 105-333 apply in this subdivision."

Sec. 2.  This act is effective on the first day of the second month following its ratification.

In the General Assembly read three times and ratified this the 18th day of July, 1995.

 

 

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Dennis A. Wicker

President of the Senate

 

 

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Harold J. Brubaker

Speaker of the House of Representatives