Article 36B.
Tax on Carriers UsingFuel Purchased Outside State.
§ 105‑449.37. Definitions; tax liability.
(a) (Effective untilJanuary 1, 2009) Definitions. The following definitions apply in thisArticle:
(1) Motor carrier. Aperson who operates or causes to be operated on any highway in this State amotor vehicle that is a qualified motor vehicle under the International FuelTax Agreement. The term does not include the United States, the State, or apolitical subdivision of the State.
(1a) Motor vehicle. Amotor vehicle as defined in G.S. 105‑164.3 other than special mobileequipment as defined in G.S. 105‑164.3.
(2) Operations. Operationsof all motor vehicles described in subdivision (1), whether loaded or empty andwhether or not operated for compensation.
(2a) Person. Defined inG.S. 105‑228.90.
(3) Secretary. TheSecretary of Revenue.
(a) (EffectiveJanuary 1, 2009) Definitions. The following definitions apply in thisArticle:
(1) International FuelTax Agreement. The Articles of Agreement adopted by the International FuelTax Association, Inc., as amended as of June 1, 2008.
(2) Motor carrier. Aperson who operates or causes to be operated on any highway in this State amotor vehicle that is a qualified motor vehicle. The term does not include theUnited States, a state, or a political subdivision of a state.
(3) Motor vehicle. Definedin G.S. 20‑4.01.
(4) Operations. Themovement of a qualified motor vehicle by a motor carrier, whether loaded orempty and whether or not operated for compensation.
(5) Person. Defined inG.S. 105‑228.90.
(6) Qualified motorvehicle. Defined in the International Fuel Tax Agreement.
(7) Secretary. Definedin G.S. 105‑228.90.
(b) Liability. Amotor carrier who operates on one or more days of a reporting period is liablefor the tax imposed by this Article for that reporting period and is entitledto the credits allowed for that reporting period. (1955, c. 823, s. 1; 1973,c. 476, s. 193; 1983, c. 713, s. 55; 1989, c. 7, s. 1; 1991, c. 182, s. 2; c.487, s. 2; 1991 (Reg. Sess., 1992), c. 913, s. 8; 1993, c. 354, s. 28; 1999‑337,s. 36; 2000‑140, s. 74; 2008‑134, s. 16.)