§ 105-449.105A. Monthly refunds for kerosene. - North Carolina Statutes

§ 105‑449.105A.  Monthlyrefunds for kerosene.

(a)        (Effective untilJanuary 1, 2009) Refund. – A distributor who sells kerosene to any of thefollowing may obtain a refund for the excise tax the distributor paid on thekerosene, less the amount of any discount allowed on the kerosene under G.S.105‑449.93:

(1)        The end user of thekerosene, if the distributor dispenses the kerosene into a storage facility ofthe end user that contains fuel used only for one of the following purposes andthe storage facility is installed in a manner that makes use of the fuel forany other purpose improbable:

a.         Heating.

b.         Drying crops.

c.         A manufacturingprocess.

(2)        A retailer ofkerosene, if the distributor dispenses the kerosene into a storage facilitythat meets both of the following conditions:

a.         It is marked withthe phrase "Undyed, Untaxed Kerosene, Nontaxable Use Only" or asimilar phrase that clearly indicates that the fuel is not to be used tooperate a highway vehicle.

b.         It either has adispensing device that is not suitable for use in fueling a highway vehicle oris kept locked by the retailer and must be unlocked by the retailer for eachsale of kerosene.

(3)        An airport, if thedistributor dispenses the kerosene into a storage facility that contains fuelused only for fueling airplanes and that meets at least one of the followingconditions:

a.         It is marked withthe phrase "Undyed, Untaxed Kerosene, Nontaxable Use Only" or asimilar phrase that clearly indicates that the fuel is not to be used tooperate a highway vehicle.

b.         It has a dispensingdevice that is not suitable for use in fueling a highway vehicle.

(a)        (EffectiveJanuary 1, 2009) Refund. – A distributor who sells kerosene to any of thefollowing may obtain a monthly refund for the excise tax the distributor paidon the kerosene, less the amount of any discount allowed on the kerosene underG.S. 105‑449.93:

(1)        The end‑userof the kerosene, if the distributor dispenses the kerosene into a storagefacility of the end‑user that contains fuel used only for one of thefollowing purposes and the storage facility is installed in a manner that makesuse of the fuel for any other purpose improbable:

a.         Heating.

b.         Drying crops.

c.         A manufacturingprocess.

(2)        A retailer ofkerosene, if the distributor dispenses the kerosene into a storage facilitythat meets both of the following conditions:

a.         It is marked withthe phrase "Undyed, Untaxed Kerosene, Nontaxable Use Only" or asimilar phrase that clearly indicates that the fuel is not to be used tooperate a highway vehicle.

b.         It either has adispensing device that is not suitable for use in fueling a highway vehicle oris kept locked by the retailer and must be unlocked by the retailer for eachsale of kerosene.

(3)        An airport, if thedistributor dispenses the kerosene into a storage facility that contains fuelused only for fueling airplanes and that meets at least one of the followingconditions:

a.         It is marked withthe phrase "Undyed, Untaxed Kerosene, Nontaxable Use Only" or asimilar phrase that clearly indicates that the fuel is not to be used tooperate a highway vehicle.

b.         It has a dispensingdevice that is not suitable for use in fueling a highway vehicle.

(b)        Liability. – If theSecretary determines that the Department overpaid a distributor by refunding moretax to the distributor than is due under this section, the distributor isliable for the amount of the overpayment. This liability applies regardless ofwhether the actions of a retailer of kerosene contributed to the overpayment.  (1998‑146, s. 8; 2000‑173,s. 17; 2001‑205, s. 6; 2006‑162, s. 14(g); 2008‑134, ss. 47,48.)