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North Carolina bill suspends motor fuel tax and exempts dyed diesel fuel use for farming from tax and penalties.

The bill suspends the motor fuel excise tax in North Carolina from the day it becomes law through November 30, 2026. It exempts from tax and enforcement of penalties the use of dyed diesel fuel for farming and agricultural purposes in highway vehicles through December 31, 2026. The bill also appropriates funds to hold harmless certain state accounts that would have received motor fuel tax revenue. The Department of Revenue must notify affected parties of the act's provisions.