N.C.Regulation
North Carolina sets motor fuel tax to zero through November 30 under Session Law 2026-62
Session Law 2026-62 (HB 3), signed Oct. 9, 2026, sets North Carolina's motor fuel excise tax to zero from Oct. 10 through Nov. 30, 2026. Fuel cost may not include the suspended tax. Through Dec. 31, the Revenue Secretary may not penalize farm use of dyed diesel in highway vehicles. The State Controller must make monthly hold-harmless transfers from the Stabilization and Inflation Reserve; forgone revenue is estimated at $362.3 million, Brooks Pierce reported.
Enrolled text (North Carolina General Assembly) → · Governor Stein (governor.nc.gov), Brooks Pierce Capital Dispatch
Key points
- The tax rate is zero cents per gallon from Oct. 10 through Nov. 30, 2026 (S.L. 2026-62, sec. 1(a)).North Carolina General AssemblyGovernor Stein (governor.nc.gov)
- Fuel cost may not include the suspended tax; retailers need not cut prices on fuel taxed before the suspension.North Carolina General AssemblyBrooks Pierce Capital Dispatch
- No state penalties for farm dyed-diesel use in highway vehicles through Dec. 31, 2026.North Carolina General AssemblyBrooks Pierce Capital Dispatch
- Certified farmers, loggers and fishers owe no tax on dyed diesel used in highway vehicles from Oct. 1 to Dec. 31.North Carolina General Assembly
- Monthly hold-harmless transfers come from the Stabilization and Inflation Reserve; Brooks Pierce put the lost revenue at an estimated $362.3 million.North Carolina General AssemblyBrooks Pierce Capital Dispatch
Sources3 articles across 3 outlets
Brooks Pierce Capital Dispatch
Governor Stein (governor.nc.gov)
North Carolina General Assembly