§ 105-449.57. Cooperative agreements between jurisdictions. - North Carolina Statutes

§ 105‑449.57. Cooperative agreements between jurisdictions.

(a)        Authority. – TheSecretary may enter into cooperative agreements with other jurisdictions forexchange of information in administering the tax imposed by this Article. Noagreement, arrangement, declaration, or amendment to an agreement is effectiveuntil stated in writing and approved by the Secretary.

(b)        Content. – Anagreement may provide for determining the base state for motor carriers,records requirements, audit procedures, exchange of information, personseligible for tax licensing, defining qualified motor vehicles, determining ifbonding is required, specifying reporting requirements and periods, includingdefining uniform penalty and interest rates for late reporting, determining methodsfor collecting and forwarding of motor carrier taxes and penalties to anotherjurisdiction, and any other provisions that will facilitate the administrationof the agreement.

(c)        Disclosure. – Inaccordance with G.S. 105‑259, the Secretary may, as required by the termsof an agreement, forward to officials of another jurisdiction any informationin the Department's possession relative to the use of motor fuel or alternativefuel by any motor carrier. The Secretary may disclose to officials of another jurisdictionthe location of offices, motor vehicles, and other real and personal propertyof motor carriers.

(d)        Audits. – Anagreement may provide for each jurisdiction to audit the records of motorcarriers based in the jurisdiction to determine if the taxes due eachjurisdiction are properly reported and paid. Each jurisdiction must forward thefindings of the audits performed on motor carriers based in the jurisdiction toeach jurisdiction in which the carrier has taxable use of motor fuel or alternativefuel. For motor carriers not based in this State, the Secretary may utilize theaudit findings received from another jurisdiction as the basis upon which topropose assessments of taxes against the carrier as though the audit had beenconducted by the Secretary. Penalties and interest must be assessed at therates provided in the agreement.

No agreement entered intopursuant to this section may preclude the Department from auditing the recordsof any motor carrier covered by this Chapter.

The provisions of Article 9 ofthis Chapter apply to any assessment or order made under this section.

(e)        Restriction. – TheSecretary may not enter into any agreement that would increase or decreasetaxes and fees imposed under Subchapter V of Chapter 105 of the GeneralStatutes. Any provision to the contrary is void. (1989, c. 667, s. 1; 1993, c.485, s. 36; 1995 (Reg. Sess., 1996), c. 647, s. 50; 1999‑337, s. 42.)