§ 105-449.102. Distributor to file return showing exports from a bulk plant. - North Carolina Statutes

§ 105‑449.102. Distributor to file return showing exports from a bulk plant.

(a)        (Effective untilJanuary 1, 2009) Return. – A distributor that exports motor fuel from abulk plant located in this State must file a monthly return with the Secretarythat shows the exports. The return is due on the same date as a monthly returndue under G.S. 105‑449.90. The return serves as a claim for refund by thedistributor for tax paid to this State on the exported motor fuel.

(a)        (EffectiveJanuary 1, 2009) Requirement. – A distributor that exports motor fuel froma bulk plant located in this State must file a monthly return with theSecretary that shows the exports. The return serves as a claim for refund bythe distributor for tax paid to this State on the exported motor fuel.

(b)        Content. – Thereturn must contain the following information and any other informationrequired by the Secretary:

(1)        The number ofgallons of motor fuel exported during the month.

(2)        The destinationstate of the motor fuel exported during the month.

(3)        A certification thatthe distributor has paid to the destination state of the motor fuel exportedduring the month, or will pay on a timely basis, the amount of tax due thatstate on the fuel.

(c)        (EffectiveJanuary 1, 2009) Due Date. – The return is due on the date a monthly returnis due under G.S. 105‑449.90.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647,s. 36; 2006‑162, s. 15(c); 2008‑134, s. 45.)