| 13 | 13 | | A BILL TO BE ENTITLED 1 |
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| 14 | 14 | | AN ACT TO ENACT THE PROVIDING RELIEF TO IMPACTED FAMILIES ACT. 2 |
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| 15 | 15 | | The General Assembly of North Carolina enacts: 3 |
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| 16 | 16 | | SECTION 1. This act shall be known as the "Providing Relief to Impacted Families 4 |
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| 17 | 17 | | Act." 5 |
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| 18 | 18 | | SECTION 2. G.S. 105‑449.106(a) reads as rewritten: 6 |
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| 19 | 19 | | "(a) Nonprofits. – A nonprofit organization listed below that purchases and uses motor 7 |
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| 20 | 20 | | fuel may receive a quarterly refund, for the excise tax paid during the preceding quarter, at a rate 8 |
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| 21 | 21 | | equal to the tax rate in effect under G.S. 105-449.80 for the time period for which the refund is 9 |
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| 22 | 22 | | claimed, less one cent (1¢) per gallon. 10 |
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| 23 | 23 | | Any of the following entities may receive a refund under this subsection: 11 |
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| 24 | 24 | | (1) Repealed by Session Laws 2002-108, s. 13, effective January 1, 2003. 12 |
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| 25 | 25 | | (2) A private, nonprofit organization that transports passengers under contract 13 |
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| 26 | 26 | | with or at the express designation of a unit of local government. 14 |
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| 27 | 27 | | (3) A volunteer fire department. 15 |
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| 28 | 28 | | (4) A volunteer rescue squad. 16 |
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| 29 | 29 | | (5) A sheltered workshop recognized by the Department of Health and Human 17 |
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| 30 | 30 | | Services. 18 |
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| 31 | 31 | | (6) A nonprofit organization transporting food for free distribution to residents of 19 |
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| 32 | 32 | | this State." 20 |
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| 33 | 33 | | SECTION 3. This act is effective when it becomes law. 21 |
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