S.L. 1969-600

NORTH CAROLINA GENERAL ASSEMBLY

1969 SESSION

CHAPTER 600

HOUSE BILL 297

AN ACT TO AMEND CHAPTERS 20 AND 105 OF THE GENERAL STATUTES TO PROVIDE ADDITIONAL REVENUE FOR THE HIGHWAY FUND OF THE STATE.

The General Assembly of North Carolina do enact:

Section 1. G.S. 20-79.2(3) as the same appears in the 1965 Replacement Volume 1C of the General Statutes is hereby amended by deleting the words and figures "fifteen dollars ($15.00)" appearing in line 2 thereof and inserting in lieu thereof the words and figures "nineteen dollars ($19.00)" and by deleting the words and figures "five dollars ($5.00)" in line 3 and inserting in lieu thereof the words and figures "six dollars ($6.00)".

Sec. 2. G.S. 20-81.2 as the same appears in the 1965 Replacement Volume 1C of the General Statutes is hereby amended by deleting the words and figures "five dollars ($5.00)" appearing in line 9 and inserting in lieu thereof the words and figures "six dollars ($6.00)".

Sec. 3. G.S. 20-87(1) as the same appears in the 1965 Replacement Volume 1C of the General Statutes is hereby amended by rewriting the same to read as follows:

"(1) Common Carriers of Passengers. Common carriers of passengers shall pay an annual license tax of fifty-six cents (56ȼ) per hundred pounds weight of each vehicle unit, and in addition thereto one and nine tenths percent (1 9/l0%) of the gross revenue derived from such operation: Provided, said additional one and nine tenths percent (1 9/10%) shall not be collectible unless and until and only to the extent that such amount exceeds the license tax of fifty-six cents (56ȼ) per hundred pounds: Provided further, that common carriers of passengers operating from a point or points in this State to another point of other points in this State shall be liable for a tax of one and nine tenths percent (1 9/10%) on the gross revenue earned in such intrastate hauls. Common carriers of passengers operating between a point or points within this State and a point or points without this State shall be liable for a one and nine tenths percent (1 9/10%) tax only on that proportion of the gross revenue earned between terminals in this State and terminals outside this State that the mileage in North Carolina bears to the total mileage between the respective terminals. Common carriers of passengers operating through this State from a point or points outside this State to a point or points outside this State shall be liable for a one and nine tenths percent (1 9/10%) tax on that proportion of the gross revenue earned between such terminals as the mileage in North Carolina bears to the total mileage between the respective terminals. In no event shall the tax paid by such common carriers of passengers be less than fifty-six cents (56ȼ) per hundred pounds weight for each vehicle. The tax prescribed in this subdivision is levied as compensation for the use of the highways of this State and for the special privileges extended such common carriers of passengers by this State."

Sec. 4. G.S. 20-87(2) as the same appears in the 1965 Replacement Volume 1C of the General Statutes is hereby amended by rewriting same to read as follows:

"(2) U-Drive-It Passenger Vehicles. U-drive-it passenger vehicles shall pay the following tax:

Motorcycles: 1-passenger capacity....................................................... $15.00

2-passenger capacity......................................................... 19.00

3-passenger capacity......................................................... 23.00

Automobiles: $38.00 per year for each vehicle of nine passenger capacity or less, and vehicles of over nine passenger capacity shall be classified as buses and shall pay $2.40 per hundred pounds empty weight of each vehicle."

Sec. 5. G.S. 20-87(3) as the same appears in the 1967 Supplement to the 1965 Replacement Volume 1C of the General Statutes is hereby amended by deleting the figure "$60.00" appearing in line 2 and inserting in lieu thereof the figure "$75.00" and by deleting the figure "$1.90" appearing in line 5 and inserting in lieu thereof the figure "$2.40".

Sec. 6. G.S. 20-87(5) as the same appears in the 1965 Replacement Volume 1C of the General Statutes is hereby amended by rewriting same to read as follows:

"(5) Private Passenger Vehicles. There shall be paid to the Department annually, as of the first day of January, for the registration and licensing of private passenger vehicles, fees according to the following classifications and schedules:

Private passenger vehicles of not more than nine passengers $13.00

Private passenger vehicles over nine passengers $16.00

provided, that a fee of only $1.00 shall be charged for any vehicle given by the Federal Government to any veteran on account of any disability suffered during war so long as such vehicle is owned by the original donee or other veteran entitled to receive such gift under Title 38, Section 252, United States Code Annotated."

Sec. 7. G.S. 20-87(6) as the same appears in the 1965 Replacement Volume 1C of the General Statutes is hereby amended by deleting the words and figures "five dollars ($5.00)" appearing in line 2 and inserting in lieu thereof the words and figures "six dollars ($6.00)" and by deleting the words and figures "ten dollars ($10.00)" appearing in line 4 and inserting in lieu thereof the words and figures "thirteen dollars ($13.00)".

Sec. 8. G.S. 20-87(7) as the same appears in the 1965 Replacement Volume 1C of the General Statutes is hereby amended by deleting the words and figures "twenty-five dollars ($25.00)" appearing in line 3 and inserting in lieu thereof the words and figures "thirty-five dollars ($35.00)".

Sec. 9. G.S. 20-87(8) as the same appears in the 1965 Replacement Volume 1C of the General Statutes is hereby amended by deleting the words and figures "one hundred dollars ($100.00)" appearing in line 4 and inserting in lieu thereof the words and figures "one hundred twenty-five dollars ($125.00)" and by deleting the words and figures "five dollars ($5.00)" appearing in line 5 and inserting in lieu thereof the words and figures "six dollars ($6.00)".

Sec. 10. G.S. 20-87(9) as the same appears in the 1965 Replacement Volume 1C of the General Statutes is hereby amended by deleting the words and figures "three dollars ($3.00)" appearing in lines 3 and 4 and inserting in lieu thereof the words and figures "four dollars ($4.00)".

Sec. 11. G.S. 20-87(10) as the same appears in the 1965 Replacement Volume 1C of the General Statutes is hereby amended by deleting the words and figures "three dollars ($3.00)" appearing in line 2 and inserting in lieu thereof the words and figures "four dollars ($4.00)"; by deleting the words and figures "twenty-five dollars ($25.00)" appearing in line 7 and inserting in lieu thereof the words and figures "thirty dollars ($30.00)" and by deleting the words and figures "three dollars ($3.00)" appearing in line 8 and inserting in lieu thereof the words and figures "four dollars($4.00)".

Sec. 12. G.S. 20-88(b) as the same appears in the 1967 Supplement to the 1965 Replacement Volume 1C of the General Statutes is hereby amended by deleting the Schedule of Weights and Rates appearing therein and inserting in lieu thereof the following Schedule of Weights and Rates:

"Farmer

Not over 4,500 pounds.......................................................................... $0.20

4,501 to 8,500 pounds inclusive................................................................... 25

8,501 to 12,500 pounds inclusive................................................................. 32

12,501 to 16,500 pounds inclusive............................................................... 44

Over 16.500 pounds................................................................................... 50

Private Hauler

Not over 4.500 pounds.......................................................................... $0.40

4,501 to 8,500 pounds inclusive................................................................... 50

8,501 to 12,500 pounds inclusive................................................................. 63

12,501 to 16,500 pounds inclusive............................................................... 88

Over 16,500 pounds................................................................................ 1.00

Common Carriers, Flat

Rate Common Carriers and

Exempt for Hire Carriers

Not over 4,500 pounds.......................................................................... $0.95

4,501 to 8,500 pounds inclusive................................................................... 95

8,501 to 12,500 pounds inclusive.............................................................. 1.25

12,501 to 16,500 pounds inclusive............................................................ 1.45

Over 16,500............................................................................................ 1.75

Common Carrier of

Property

(Deposit)

Not over 4.500...................................................................................... $0.75

4.501 to 8,500 pounds inclusive................................................................... 75

8,501 to 12,500 pounds inclusive................................................................. 75

12,501 to 16,500 pounds inclusive............................................................... 75

Over 16.500 pounds.................................................................................... 75"

Sec. 13. G. S. 20-88(b)(l) as the same appears in the 1967 Supplement to the 1965 Replacement Volume 1C of the General Statutes is hereby amended by rewriting same to read as follows:

"(1) The minimum fee for a vehicle licensed under this subsection shall be twelve dollars and fifty cents ($12,501 at the farmer rate and sixteen dollars ($16.00) at the private hauler, contract carrier and common carrier rates.

Sec. 14. G.S. 20-88(b)(6) as the same appears in the 1967 Supplement to the 1965 Replacement Volume 1C of the General Statutes is hereby amended by deleting the words and figures "fifty dollars ($50.00)" appearing in line 4 and inserting in lieu thereof the words and figures "sixty-two dollars and fifty cents ($62.50)" and by deleting the words and figures "one hundred dollars ($100.00)" appearing in line 5 and inserting in lieu thereof the words and figures "one hundred twenty-five dollars ($125.00)".

Sec. 15. G.S. 20-88(c) as the same appears in the 1965 Replacement Volume 1C of the General Statutes is hereby amended by deleting the words and figures "three dollars ($3.00)" appearing in lines 2 and 3 and inserting in lieu thereof the words and figures "four dollars ($4.00)".

Sec. 16. G.S. 20-88(e) as the same appears in the 1965 Replacement Volume 1C of the General Statutes is hereby amended by deleting the words "six per cent" in line 3 and inserting in lieu thereof the words "seven and one-half percent"; by deleting the words "six per cent" appearing in line 4 and inserting in lieu thereof the words "seven and one-half percent"; by deleting the words "six per cent" appearing in line 8 and inserting in lieu thereof the words "seven and one-half percent"; by deleting the words "six per cent" appearing in line 11 and inserting in lieu thereof the words "seven and one-half percent"; by deleting the words "six per cent" appearing in lines 15 and 16 and inserting in lieu thereof the words "seven and one-half percent"; by deleting the words "six per cent" appearing in line 22 and inserting in lieu thereof the words "seven and one-half percent"; by deleting the words "four per cent" appearing in line 22 and inserting in lieu thereof the words "five percent"; by deleting the words "six per cent" appearing in line 32 and inserting in lieu thereof the words "seven and one-half percent"; and by deleting the words "six per cent" appearing in lines 44 and 45 and inserting in lieu thereof the words "seven and one-half percent".

Sec. 17. G.S. 20-88(g) as the same appears in the 1967 Supplement to the 1965 Replacement Volume 1C of the General Statutes is hereby repealed.

Sec. 18. G.S. 20-89 as the same appears in the 1965 Replacement Volume 1C of the General Statutes is hereby amended by deleting the words and figures "six per cent (6%)" appearing in lines 13 and 14 and inserting in lieu thereof the words and figures "seven and one-half percent (7 1/2%)".

Sec. 19. G.S. 20-90 as the same appears in the 1967 Supplement to the 1965 Replacement Volume 1C of the General Statutes is hereby amended by deleting the words and figures "six per cent (6%)" appearing in line 6 and inserting in lieu thereof the words and figures "seven and one-half percent (7 1/2%)"; by deleting the words and figures "six percent (6%)" appearing in line 8 and inserting in lieu thereof the words and figures "seven and one-half percent (7 1/2%)"; by deleting the words and figures "six percent (6%)" appearing in lines 12 and 13 and inserting in lieu thereof the words and figures "seven and one-half percent (7 1/2%)"; and be deleting the words and figures "six percent (6%)" appearing in line 15 and inserting in lieu thereof the words and figures "seven and one-half percent (7 1/2%)".

Sec. 20. Article 36 of Chapter 105 of the General Statutes, entitled "Gasoline Tax" is hereby amended as follows:

(a) G.S. 105-434, as the same appears in the Replacement Volume 2D of the General Statutes, is hereby amended by striking out the word "seven", being the first word in line two, and inserting in lieu thereof the word "nine".

(b) G.S. 105-435, as the same appears in Replacement Volume 2D of the General Statutes, is hereby amended by striking out the words "seven cents (l<f), being the last two words in line 5 and the first figures in line 6, and inserting in lieu thereof the words and figures "nine cents (9/5)".

(c) G.S. 105-446, as the same appears in the Replacement Volume 2D of the General Statutes is hereby amended by deleting from the first sentence thereof the words "Any person, association, firm, or corporation, who shall buy any motor fuels, as defined in this article, for the purpose of use, and the same is actually used, for other than the operation of a motor vehicle designed and licensed for use upon the highways shall be reimbursed at the rate of six cents per gallon of the amount of such tax or taxes paid under this article upon the following conditions and in the following manner:" and substituting therefor the words "Any person, association, firm or corporation, who shall buy any motor fuels, as defined in this article, for the purpose of use, and the same is actually used, for other than the operation of a motor vehicle designed and licensed for use upon the highways shall be reimbursed at the rate of seven cents per gallon for the year ending December 31, 1969, and at the rate of eight cents per gallon for subsequent years ending December 31 of the amount of such tax or taxes paid under this article upon the following conditions and in the following manner:"

(d) G.S. 105-446.1, as the same appears in Replacement Volume 2D of the General Statutes, is hereby amended by striking out the words and figures "six cents (6¢)" immediately following the word "of" in line 2 and inserting in lieu thereof the words and figures "eight cents (8¢)".

(e) G.S. 105-449, as the same appears in Replacement Volume 2D of the General Statutes, is hereby amended as follows:

(1) By striking out the word "seven" from line eleven [line eleven of subsection (a)] and inserting in lieu thereof the word "nine";

(2) By striking out the word "seven" from line fifteen [line three of subsection (b)] and inserting in lieu thereof the word "nine";

(3) By striking out the word "seven" from line twenty [line eight of subsection (b)] and inserting in lieu thereof the word "nine";

(4) By striking out the word "seven" from line twenty- five [line two of subsection (c)] and inserting in lieu thereof the word "nine".

(f) A new section, G.S. 105-449.01, is hereby added, immediately following G.S. 105-449, to read as follows:

"Sec. 105-449.01. July 1, 1969, Inventory. Every distributor of gasoline, both at wholesale and at retail, who shall have on hand or in his possession gasoline on which the seven cents (7ȼ) tax per gallon State gasoline tax has been paid or accrued shall take a true inventory of all such gasoline on hand or in his possession as of 12:01 a.m., July 1, 1969 and shall on or before July 20, 1969 report to the Commissioner of Revenue the amount of such fuels on hand and shall pay to the Commissioner an additional tax of two cents (2ȼ) per gallon. The report required shall be in such form as may be prescribed by the Commissioner."

Sec. 21. Article 36A of Chapter 105 of the General Statutes, entitled "Special Fuels Tax", is hereby amended as follows:

(a) G.S. 105-449.16, as the same appears in Replacement Volume 2D of the General Statutes, is hereby amended by striking out the words and figures "seven cents (7ȼ)" as the same appear in lines one, two, seventeen, and twenty and inserting in lieu thereof the words and figures "nine cents (9ȼ)."

(b) G.S. 105-449.19, as the same appears in Replacement Volume 2D of the General Statutes, is hereby amended by striking out the words and figures "seven cents (7ȼ)" as the same appear in lines ten and eleven, and inserting in lieu thereof the words out the words and figures "nine cents (9ȼ)".

"Sec. 105-449.30. Refund for non-highway use. Any person who shall purchase fuel and pay the tax thereon pursuant to this Article and use the same for purposes other than to propel vehicles operated or intended to be operated on the highway irrespective of whether originally purchased for such non-highway use or not, shall, upon making application therefor as herein provided, be reimbursed at the rate of seven cents (7ȼ) per gallon for the year ending December 31, 1969, and at the rate of eight cents (8ȼ) per gallon for subsequent years ending December 31. Such refund shall be paid only to persons who secure refund permits and otherwise comply insofar as practicable with the provisions of G.S. 105-446, relating to refunds, as modified by regulations of the Commissioner."

(d) G.S. 105-449.36 is hereby rewritten as follows:

"Sec. 105-449.36. July 1, 1969 Inventory. Every supplier of special fuels, and every user-seller who is a retail distributor of special fuels who shall have on hand or in his possession special fuels on which the seven cents (7ȼ) tax has been paid or has accrued shall take a true inventory of all such special fuels on hand or in his possession as of 12:01 a.m., July 1, 1969 and shall on or before July 20, 1969 report to the Commissioner of Revenue the amount of such fuels on hand and shall pay to the Commissioner an additional tax of two cents (2ȼ) per gallon. The report required shall be in such form as may be prescribed by the Commissioner."

Sec. 22. Article 36B of Chapter 105 of the General Statutes, entitled "Tax on Carriers Using Fuel Purchased Outside State", is hereby amended as follows:

(a) G.S. 105‑449.38, as the same appears in Replacement Volume 2D of the General Statutes, is hereby amended by striking out the words and figures "seven cents (7ȼ)", following the word "to" and preceding the word "per" on line three, and inserting in lieu thereof the words and figures "nine cents (9ȼ)".

(b) G.S. 105-449.39 is hereby rewritten as follows:

"Sec. 105-449.39. Credit for payment of motor fuel tax. Every motor carrier subject to the tax hereby imposed shall be entitled to a credit on such tax equivalent to nine cents (9ȼ) per gallon on all gasoline or other motor fuels purchased, on and after July 1, 1969, by such carrier in this State for use in their operations either within or without this State and upon which gasoline or other motor fuels the tax imposed by the laws of this State have been paid by such carrier. Carriers who have inventory on hand as of 12:01 a.m., July 1, 1969, on which the seven cents (7ȼ) tax has been paid shall take credit for seven cents (7ȼ) per gallon on all such gasoline and other motor fuels when filing tax report required under G.S. 105-449.45. Evidence of the payment of such tax in such form as may be required by, or is satisfactory to, the Commissioner shall be furnished by each such carrier claiming the credit herein allowed. When the amount of the credit herein provided to which any motor carrier is entitled for any quarter exceeds the amount of the tax for which such carrier is liable for the same quarter, such excess may under regulations of the Commissioner be allowed as a credit on the tax for which such carrier would be otherwise liable for another quarter or quarters; or upon application within 180 days from the end of any quarter, duly verified and presented, in accordance with regulations promulgated by the Commissioner and supported by such evidence as may be satisfactory to the Commissioner, such excess may be refunded if it shall appear that the applicant has paid to another state under a lawful requirement of such state a tax on the use or consumption in said state of gasoline or other motor fuel purchased in this State, to the extent of such payment to said other state, but in no case to exceed the rate per gallon of the then current gasoline or other motor fuel tax of this State.

"The Commissioner shall not allow such refund except after an audit of the applicant's records and shall audit the records of an applicant at least once a year."

Sec. 23. This Act shall not affect the liability of any taxpayer arising prior to the effective date of the applicable section hereof.

Sec. 24. All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 25. Sections 1, 2, 3, 4, 5. 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17 and 18 of this Act shall be effective on and after January 1, 1970. Sections 19, 20 and 21 shall be effective on and after July 1, 1969.

In the General Assembly read three times and ratified, this the 27th day of May, 1969.