§ 105-449.105. (Effective until January 1, 2009) Refunds upon application for tax paid on exempt fuel, lost fuel, and fuel unsalable for highway use. - North Carolina Statutes

Part 5. Refunds.

§ 105‑449.105. (Effective until January 1, 2009) Refunds upon application for tax paid onexempt fuel, lost fuel, and fuel unsalable for highway use.

(a)        Exempt Fuel. – Anentity whose use of motor fuel is exempt from tax may obtain a refund of anymotor fuel excise tax the entity pays on its motor fuel. A person who sellsmotor fuel to an entity whose use of motor fuel is exempt from tax may obtain arefund of any motor fuel excise tax the person pays on motor fuel it sells tothe entity. A credit card company that issues a credit card to an entity whoseuse of motor fuel is exempt from tax may obtain a refund of any motor fuelexcise tax the company pays on motor fuel the entity purchases using the creditcard.

A person may obtain a refundof tax paid by the person on exported fuel, including fuel whose shippingdocument shows this State as the destination state but was diverted to anotherstate in accordance with the diversion procedures established by the Secretary.

(b)        Lost Fuel. – A supplier,an importer, or a distributor that loses tax‑paid motor fuel due todamage to a conveyance transporting the motor fuel, fire, a natural disaster,an act of war, or an accident may obtain a refund for the tax paid on the fuel.

(c)        Accidental Mixes. –A person that accidentally combines any of the following may obtain a refundfor the amount of tax paid on the fuel:

(1)        Dyed diesel fuelwith tax‑paid motor fuel.

(2)        Gasoline with dieselfuel.

(3)        Undyed diesel fuelwith dyed kerosene.

(d)        Repealed by SessionLaws 1998‑98, s. 29.

(e)        Refund Amount. –The amount of a refund allowed under this section is the amount of excise taxpaid, less the amount of any discount allowed on the fuel under G.S. 105‑449.93. (1995, c. 390,s. 3; c. 523, ss. 32.1, 32.2; 1995 (Reg. Sess., 1996), c. 647, s. 38; 1997‑6,s. 12; 1997‑60, s. 17; 1998‑98, s. 29; 2000‑173, s. 16; 2001‑205,s. 3.)

§ 105‑449.105. (Effective January 1, 2009) Monthly refunds for tax paid on exempt fuel, lostfuel, and accidental mixes that result in fuel unsuitable for highway use.

(a)        Exempt Fuel. – Anentity whose use of motor fuel is exempt from tax may obtain a monthly refundof any motor fuel excise tax the entity pays on its motor fuel. A person whosells motor fuel to an entity whose use of motor fuel is exempt from tax mayobtain a monthly refund of any motor fuel excise tax the person pays on motorfuel it sells to the entity. A credit card company that issues a credit card toan entity whose use of motor fuel is exempt from tax may obtain a monthlyrefund of any motor fuel excise tax the company pays on motor fuel the entitypurchases using the credit card.

A person may obtain a monthlyrefund of tax paid by the person on exported fuel, including fuel whoseshipping document shows this State as the destination state but was diverted toanother state in accordance with the diversion procedures established by theSecretary. An out‑of‑state bulk end‑user is not allowed arefund on fuel exported from a bulk plant unless the bulk end‑user islicensed as an exporter.

(b)        Lost Fuel. – Asupplier, an importer, or a distributor that loses tax‑paid motor fueldue to damage to a conveyance transporting the motor fuel, fire, a naturaldisaster, an act of war, or an accident may obtain a monthly refund for the taxpaid on the fuel.

(c)        Accidental Mixes. –A person that accidentally combines any of the following may obtain a monthlyrefund for the amount of tax paid on the fuel:

(1)        Dyed diesel fuelwith tax‑paid motor fuel.

(2)        Gasoline with dieselfuel.

(3)        Undyed diesel fuelwith dyed kerosene.

(d)        Repealed by SessionLaws 1998‑98, s. 29.

(e)        Refund Amount. – Theamount of a refund allowed under this section is the amount of excise tax paid,less the amount of any discount allowed on the fuel under G.S. 105‑449.93. (1995, c. 390,s. 3; c. 523, ss. 32.1, 32.2; 1995 (Reg. Sess., 1996), c. 647, s. 38; 1997‑6,s. 12; 1997‑60, s. 17; 1998‑98, s. 29; 2000‑173, s. 16; 2001‑205,s. 3; 2008‑134, s. 46.)