§ 105-449.137. Liability for and payment of the tax. - North Carolina Statutes

§ 105‑449.137. Liability for and payment of the tax.

(a)        (Effective untilJanuary 1, 2009) Liability. – A bulk‑end user or retailer that storeshighway and nonhighway alternative fuel in the same storage facility is liablefor the tax imposed by this Article. The tax payable by a bulk‑end useror retailer applies when fuel is withdrawn from the storage facility. Thealternative fuel provider that sells or delivers alternative fuel is liable forthe tax imposed by this Article on all other alternative fuel.

(a)        (EffectiveJanuary 1, 2009) Liability. – A bulk end‑user or retailer that storeshighway and nonhighway alternative fuel in the same storage facility is liablefor the tax imposed by this Article. The tax payable by a bulk end‑useror retailer applies when fuel is withdrawn from the storage facility. Thealternative fuel provider that sells or delivers alternative fuel is liable forthe tax imposed by this Article on all other alternative fuel.

(b)        Payment. – The taximposed by this Article is payable when a return is due. A return is due on thesame date as a monthly return due under G.S. 105‑449.90. A monthly returncovers liabilities that accrue in the calendar month preceding the date thereturn is due. A return must be filed with the Secretary and must be in theform and contain the information required by the Secretary.  (1995, c. 390, s. 3; 1997‑60,s. 24; 2006‑162, s. 15(d); 2008‑134, s. 56.)