§ 105-449.83A. Liability for tax on fuel grade ethanol.
§ 105-449.83A. Liability fortax on fuel grade ethanol.
The excise tax imposed by G.S.105-449.81(3b) on fuel grade ethanol is payable by the refiner or fuel alcoholprovider. (1995 (Reg. Sess., 1996), c. 647, s. 15;2008-134, s. 34; 2009-445, s. 34(b).)