§ 105-449.100. (Effective until January 1, 2009) Terminal operator to file informational return showing changes in amount of motor fuel at the terminal. - North Carolina Statutes

§ 105‑449.100. (Effective until January 1, 2009) Terminal operator to file informationalreturn showing changes in amount of motor fuel at the terminal.

A terminal operator must filea monthly informational return with the Secretary that shows the amount ofmotor fuel received or removed from the terminal during the month. The returnis due on the same date as a monthly return due under G.S. 105‑449.90.The return must contain the following information and any other informationrequired by the Secretary:

(1)        The number ofgallons of motor fuel received in inventory at the terminal during the monthand each position holder for the fuel.

(2)        The number ofgallons of motor fuel removed from inventory at the terminal during the monthand, for each removal, the position holder for the fuel and the destinationstate of the fuel.

(3)        The number ofgallons of motor fuel gained or lost at the terminal during the month.  (1995, c. 390, s. 3; 1995(Reg. Sess., 1996), c. 647, s. 34; 2006‑162, s. 15(a).)

§ 105‑449.100.  (EffectiveJanuary 1, 2009) Terminal operator to file informational return showing changesin amount of motor fuel at the terminal.

(a)        Requirement. – Aterminal operator must file a monthly informational return with the Secretarythat shows the amount of motor fuel received or removed from the terminalduring the month. A terminal operator must report all motor fuel removed froman out‑of‑state terminal that has this State as its destinationstate.

(b)        Content. – Thereturn is due on the date a monthly return is due under G.S. 105‑449.90.The return must contain the following information and any other informationrequired by the Secretary:

(1)        The number ofgallons of motor fuel received in inventory at the terminal during the monthand each position holder for the fuel, sorted by type of fuel.

(2)        The number ofgallons of motor fuel removed from inventory at the terminal during the monthand, for each removal, the position holder for the fuel and the destinationstate of the fuel, sorted by type of fuel.

(3)        The number ofgallons of motor fuel gained or lost at the terminal during the month.

(4)        The number ofgallons of motor fuel in inventory at the beginning of each month and at theend of each month.

(c)        Due Date. – Thereturn is due on the date a monthly return is due under G.S. 105‑449.90.  (1995, c. 390, s. 3; 1995(Reg. Sess., 1996), c. 647, s. 34; 2006‑162, s. 15(a); 2008‑134, s.43.)