§ 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. (1995 (Reg. Sess., 1996), c. 647, s. 15; 2008‑134, s. 34; 2009‑445, s. 34(b); 2014‑3, s. 9.7(b).)