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---
type: "Bill"
title: "Revenue Laws & Motor Fuels Tax Tech. Changes."
description: "Revenue Laws & Motor Fuels Tax Tech. Changes."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2007"
identifier: "SB 540"
citation: "North Carolina SB 540 (2007)"
classification: ["bill"]
subjects: ["ALCOHOLIC BEVERAGES", "ARTS", "COMMERCE", "CORPORATIONS", "NON-PROFIT", "COUNTIES", "CRIME CONTROL DEPT.", "CULTURAL RESOURCES", "DMV", "FESTIVALS", "FINES & PENALTIES", "FUELS", "FUNDS & ACCOUNTS", "INDUSTRIAL LOCATION", "LAW ENFORCEMENT", "LOCAL GOVERNMENT", "MANUFACTURING", "MOTOR VEHICLES", "PLANNING & ZONING", "PRESENTED", "PROPERTY", "PUBLIC", "RATIFIED", "REAL ESTATE", "REVENUE DEPT.", "ROADS & HIGHWAYS", "SESSION LAWS", "SHIPPING", "TAX CREDITS", "TAX EXEMPTIONS", "TAX RETURNS", "TAXATION", "TAXES", "EXCISE", "TAXES", "FUEL", "TAXES", "LICENSE", "TAXES", "MOTOR VEHICLE", "TAXES", "PROPERTY", "TRANSPORTATION", "TRANSPORTATION DEPT.", "SEN. CLODFELTER", "SEN. DALTON", "SEN. HARTSELL", "SEN. HOYLE", "SEN. KERR", "COLUMBUS COUNTY", "ONSLOW COUNTY", "PENDER COUNTY", "WAKE COUNTY", "WILSON COUNTY", "HIGHWAY FUND", "LINCOLN COUNTY", "HENDERSON COUNTY", "ROBESON COUNTY", "MOORE COUNTY", "CHATHAM COUNTY", "ORANGE COUNTY", "GASTON COUNTY", "CATAWBA COUNTY", "BURKE COUNTY", "CALDWELL COUNTY", "CLEVELAND COUNTY", "RUTHERFORD COUNTY", "GUILFORD COUNTY", "HAYWOOD COUNTY", "CHEROKEE COUNTY", "GRAHAM COUNTY", "JACKSON COUNTY", "SWAIN COUNTY", "HERTFORD COUNTY", "PITT COUNTY", "LENOIR COUNTY", "MITCHELL COUNTY", "HYDE COUNTY", "LEE COUNTY", "JOHNSTON COUNTY", "IREDELL COUNTY", "PAMLICO COUNTY", "VANCE COUNTY", "RALEIGH", "FORSYTH COUNTY", "RANDOLPH COUNTY", "DAVIDSON COUNTY", "MCDOWELL COUNTY", "MACON COUNTY", "YANCEY COUNTY", "WATAUGA COUNTY", "POLK COUNTY", "ALAMANCE COUNTY", "ASHE COUNTY", "CHAPTERED"]
status: "enacted"
primary_sponsors: []
version_count: 8
action_count: 28
vote_count: 2
first_action: "2007-03-06"
last_action: "2007-08-31"
source: "openstates"
source_identifier: "ocd-bill/a93fcbde-fa2f-4e20-9cef-03c4c1a413ae"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2007&BillID=S540&votesToView=all"
source_hash: "09d48f41dd6b352468f542b443e076c6e2ec0c2a208d45ffd6cf437717f5ca93"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nc"]
---
# North Carolina SB 540 (2007) — Revenue Laws & Motor Fuels Tax Tech. Changes.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Filed** (filed) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S540v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S540v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S540v2.pdf)
4. **Edition 3** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S540v3.pdf)
5. **Edition 4** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S540v4.pdf)
6. **Edition 5** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S540v5.pdf)
7. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S540v6.pdf)
8. **SL2007-527** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S540v7.pdf)
## Votes
- Second Reading\Motion 8\To Concur — **472** (pass) · upper
- Third Reading\Motion 8\To Concur — **480** (pass) · upper
## Sponsors
- Clodfelter — cosponsor (person)
- Dalton — cosponsor (person)
- Hartsell — cosponsor (person)
- Hoyle — cosponsor (person)
- Kerr — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2007-08-31** Ch. SL 2007-527 `became-law`
- **2007-08-31** Signed By Gov. 8/31/2007 `executive-signature`
- **2007-08-02** Pres. To Gov. 8/2/2007 `executive-receipt`
- **2007-08-02** Ratified
- **2007-08-02** Concurred On 3rd Reading
- **2007-08-01** Concurred On 2nd Reading
- **2007-07-31** Placed On Cal For 8/1/2007
- **2007-07-31** Rec To Concur H Com Sub
- **2007-07-31** Passed 3rd Reading `passage, reading-3`
- **2007-07-31** Amend Adopted 1 `amendment-passage`
- **2007-07-30** Passed 2nd Reading `reading-2`
- **2007-07-28** Placed On Cal For 7/30/2007
- **2007-07-28** Cal Pursuant Rule 36(b)
- **2007-07-28** Reptd Fav Com Substitute `committee-passage-favorable`
- **2007-07-17** Ref To Com On Finance `referral-committee`
- **2007-07-17** Passed 1st Reading `reading-1`
- **2007-07-12** Engrossed
- **2007-07-12** Passed 3rd Reading `passage, reading-3`
- **2007-07-11** Passed 2nd Reading `reading-2`
- **2007-07-10** Held As Material
- **2007-07-10** Amend Adopted #1 `amendment-passage`
- **2007-07-03** Placed On Cal For 7/10/2007
- **2007-07-03** Withdrawn From Cal
- **2007-06-28** Placed On Cal For 7/3/2007
- **2007-06-28** Com Substitute Adopted
- **2007-06-28** Reptd Fav Com Substitute `committee-passage-favorable`
- **2007-03-07** Ref To Com On Finance `referral-committee`
- **2007-03-06** Filed `introduction`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a93fcbde-fa2f-4e20-9cef-03c4c1a413ae`. Confidence: reported (aggregated from official North Carolina legislature records).