NC S494

Adds private nonprofit organizations that provide volunteer radio communications, traffic control, or logistical support during emergencies to the list of entities eligible for motor fuel excise tax refunds.

Eligible organizations must own the vehicles in which motor fuel is used and must be under contract with a county or municipality to provide their services.

Refund amount equals the flat cents-per-gallon rate plus the variable cents-per-gallon rate in effect during the quarter, less one cent per gallon.

Applications for refunds must be signed by the chief executive officer of the organization and submitted in accordance with existing procedures.

Effective for taxes imposed on motor fuel purchased on or after July 1, 2011.