§ 105-449.44. (Effective until January 1, 2009) How to determine the amount of fuel used in the State; presumption of amount used. - North Carolina Statutes

§ 105‑449.44. (Effective until January 1, 2009) How to determine the amount of fuel used inthe State; presumption of amount used.

(a)        Calculation. – Theamount of motor fuel or alternative fuel a motor carrier uses in its operationsin this State for a reporting period is the number of miles the motor carriertravels in this State during that period divided by the calculated miles pergallon for the motor carrier for all qualified vehicles during that period.

(b)        Presumption. – TheSecretary must check reports filed under this Article against the weigh stationrecords and other records of the Division of Motor Vehicles of the Departmentof Transportation concerning motor carriers to determine if motor carriers thatare operating in this State are filing the reports required by this Article.The Department may assess a motor carrier for the amount payable based on thepresumed mileage. A motor carrier that does either of the following for aquarter is presumed to have traveled in this State during that quarter thenumber of miles equal to 10 trips of 450 miles each for each of the motorcarrier's vehicles:

(1)        Fails to file areport for the quarter and the records of the Division indicate the carrieroperated in this State during the quarter.

(2)        Files a report forthe quarter that, based on the records of the Division, understates by at leasttwenty‑five percent (25%) the carrier's mileage in this State for thequarter.

(c)        Vehicles. – Thenumber of vehicles of a motor carrier that is registered under this Article isthe number of identification markers issued to the carrier. The number ofvehicles of a carrier that is not registered under this Article is the numberof vehicles registered by the motor carrier in the carrier's base state underthe International Registration Plan.  (1955, c. 823, s. 8; 1995, c. 390, s. 35; 1999‑337,s. 39; 2000‑173, s. 12; 2005‑435, s. 4.)

§ 105‑449.44. (Effective January 1, 2009) How to determine the amount of fuel used in theState; presumption of amount used.

(a)        Calculation. – Theamount of motor fuel or alternative fuel a motor carrier uses in its operationsin this State for a reporting period is the number of miles the motor carriertravels in this State during that period divided by the calculated miles pergallon for the motor carrier for all qualified motor vehicles during thatperiod.

(b)        Presumption. – TheSecretary must check reports filed under this Article against the weigh stationrecords and other records of the Division of Motor Vehicles of the Departmentof Transportation and the State Highway Patrol of the Department of CrimeControl and Public Safety concerning motor carriers to determine if motorcarriers that are operating in this State are filing the reports required bythis Article. If the records indicate that a motor carrier operated in thisState in a quarter and either did not file a report for that quarter orunderstated its mileage in this State on a report filed for that quarter by atleast twenty‑five percent (25%), the Secretary may assess the motorcarrier for an amount based on the motor carrier's presumed operations. Themotor carrier is presumed to have mileage in this State equal to 10 trips of450 miles each for each of the motor carrier's qualified motor vehicles and tohave fuel usage of four miles per gallon.

(c)        Vehicles. – Thenumber of qualified motor vehicles of a motor carrier that is registered underthis Article is the number of sets of decals issued to the carrier. The numberof qualified motor vehicles of a carrier that is not registered under thisArticle is the number of qualified motor vehicles registered by the motorcarrier in the carrier's base state under the International Registration Plan.  (1955, c. 823, s. 8; 1995,c. 390, s. 35; 1999‑337, s. 39; 2000‑173, s. 12; 2005‑435, s.4; 2008‑134, s. 18.)