§ 105-449.66. (Effective January 1, 2009) Types of importers; restrictions on who can get a license as an importer. - North Carolina Statutes

§ 105‑449.66. (Effective January 1, 2009) Types of importers; restrictions on who can get alicense as an importer.

(a)        Types. – Anapplicant for a license as an importer must indicate the type of importerlicense sought.  The types of importers are as follows:

(1)        Bonded importer. – Abonded importer is a person, other than a supplier, who imports, by transporttruck or another means of transfer outside the terminal transfer system, motorfuel removed from a terminal located in another state in any of the followingcircumstances:

a.         The state from whichthe fuel is imported does not require the seller of the fuel to collect motorfuel tax on the removal either at that state's rate or the rate of thedestination state.

b.         The supplier of thefuel is not an elective supplier.

c.         The supplier of thefuel is not a permissive supplier.

(2)        Occasional importer.– An occasional importer is any of the following that imports motor fuel by anymeans outside the terminal transfer system:

a.         A distributor thatimports motor fuel on an average basis of no more than once a month during acalendar year.

b.         A bulk‑enduser that acquires motor fuel for import from a bulk plant and is not requiredto be licensed as a bonded importer.

c.         A distributor thatimports motor fuel for use in a race car.

(3)        Tank wagon importer.– A tank wagon importer is a person who imports, only by means of a tank wagon,motor fuel that is removed from a terminal or a bulk plant located in anotherstate.

(b)        Restrictions. – Aperson may not be licensed as more than one type of importer.  A bulk‑enduser that imports motor fuel from a terminal of a supplier that is not anelective or a permissive supplier must be licensed as a bonded importer.  Abulk‑end user that imports motor fuel from a bulk plant and is notrequired to be licensed as a bonded importer must be licensed as an occasionalimporter.  A bulk‑end user that imports motor fuel only from a terminalof an elective or a permissive supplier is not required to be licensed as animporter.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647,s. 4; 1997‑60, s. 3.)

§ 105‑449.66. (Effective January 1, 2009) Importer licensing.

An applicant for a license asan importer must indicate on the application the type of importer licensesought. The types of importers are bonded importer, occasional importer, andtank wagon importer.

A person may not be licensedas more than one type of importer. A bulk end‑user that imports motorfuel from a terminal of a supplier that is not an elective or a permissive suppliermust be licensed as a bonded importer. A bulk end‑user that imports motorfuel from a bulk plant and is not required to be licensed as a bonded importermust be licensed as an occasional importer. A bulk end‑user that importsmotor fuel only from a terminal of an elective or a permissive supplier is notrequired to be licensed as an importer.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647,s. 4; 1997‑60, s. 3; 2008‑134, s. 26.)