§ 105-449.101. Motor fuel transporter to file informational return showing deliveries of motor fuel. - North Carolina Statutes

§ 105‑449.101.  Motorfuel transporter to file informational return showing deliveries of motor fuel.

(a)        (Effective untilJanuary 1, 2009) Requirement. – A motor fuel transporter must file amonthly informational return with the Secretary that shows motor fueltransported in this State by the transporter during the month.

(a)        (EffectiveJanuary 1, 2009) Requirement. – A motor fuel transporter that is requiredto be licensed under this Article must file a monthly informational return withthe Secretary that shows motor fuel transported in this State by thetransporter during the month.

(b)        Content. – Thereturn required by this section must contain the following information and anyother information required by the Secretary:

(1)        The name and addressof each person from whom the transporter received motor fuel outside the Statefor delivery in the State, the amount of motor fuel received, the date themotor fuel was received, and the destination state of the fuel.

(2)        The name and addressof each person from whom the transporter received motor fuel in the State fordelivery outside the State, the amount of motor fuel delivered, the date themotor fuel was delivered, and the destination state of the fuel.

(3)        The name and addressof each person from whom the transporter received motor fuel in the State fordelivery in the State, the amount of motor fuel received, the date the motorfuel was received, and the destination state of the fuel.

(c)        (Effective untilJanuary 1, 2009) Due Date. – The return required by this section is due onthe same date as a monthly return due under G.S. 105‑449.90.

(c)        (EffectiveJanuary 1, 2009) Due Date. – The return required by this section is due onthe date a monthly return is due under G.S. 105‑449.90.  (1995, c. 390, s. 3; 1995 (Reg.Sess., 1996), c. 647, s. 35; 2002‑108, s. 12; 2006‑162, ss. 13(b),15(b); 2008‑134, s. 44.)