§ 105-449.138. (Effective January 1, 2009) Requirements for bulk-end users and retailers. - North Carolina Statutes

§105‑449.138.  (Effective January 1, 2009) Requirements for bulk‑endusers and retailers.

(a)        InformationalReturn. – A bulk‑end user and a retailer must file a quarterlyinformational return with the Secretary. A quarterly return covers a calendarquarter and is due by the last day of the month that follows the quartercovered by the return.

The return must give thefollowing information and any other information required by the Secretary:

(1)        The amount ofalternative fuel received during the quarter.

(2)        The amount ofalternative fuel sold or used during the quarter.

(b)        Storage. – A bulk‑enduser or a retailer may store highway and nonhighway alternative fuel inseparate storage facilities or in the same storage facility.  If highway andnonhighway alternative fuel are stored in separate storage facilities, thefacility for the nonhighway fuel must be marked in accordance with therequirements set by G.S. 105‑449.123 for dyed diesel storage facilities. If highway and nonhighway alternative fuel are stored in the same storagefacility, the storage facility must be equipped with separate metering devicesfor the highway fuel and the nonhighway fuel.  If the Secretary determines thata bulk‑end user or retailer used or sold alternative fuel to operate ahighway vehicle when the fuel was dispensed from a storage facility or througha meter marked for nonhighway use, all fuel delivered into that storagefacility is presumed to have been used to operate a highway vehicle.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 48; 1997‑60,s. 25.)

§ 105‑449.138. (Effective January 1, 2009) Requirements for bulk end‑users andretailers.

(a)        InformationalReturn. – A bulk end‑user and a retailer must file a quarterlyinformational return with the Secretary. A quarterly return covers a calendarquarter and is due by the last day of the month that follows the quartercovered by the return.

The return must give thefollowing information and any other information required by the Secretary:

(1)        The amount ofalternative fuel received during the quarter.

(2)        The amount ofalternative fuel sold or used during the quarter.

(b)        Storage. – A bulkend‑user or a retailer may store highway and nonhighway alternative fuelin separate storage facilities or in the same storage facility. If highway andnonhighway alternative fuel are stored in separate storage facilities, thefacility for the nonhighway fuel must be marked in accordance with therequirements set by G.S. 105‑449.123 for dyed diesel storage facilities.If highway and nonhighway alternative fuel are stored in the same storagefacility, the storage facility must be equipped with separate metering devicesfor the highway fuel and the nonhighway fuel. If the Secretary determines thata bulk end‑user or retailer used or sold alternative fuel to operate ahighway vehicle when the fuel was dispensed from a storage facility or througha meter marked for nonhighway use, all fuel delivered into that storagefacility is presumed to have been used to operate a highway vehicle.  (1995, c. 390, s. 3; 1995(Reg. Sess., 1996), c. 647, s. 48; 1997‑60, s. 25; 2008‑134, s.57.)