§ 105-449.82. Liability for tax on removals from a refinery or terminal. - North Carolina Statutes

§ 105‑449.82.  Liabilityfor tax on removals from a refinery or terminal.

(a)        Refinery Removal. –The excise tax imposed by G.S. 105‑449.81(1) on motor fuel removed from arefinery in this State is payable by the refiner.

(b)        Terminal SystemRemoval. – The excise tax imposed by G.S. 105‑449.81(1) on motor fuelremoved by a system transfer from a terminal in this State is payable by theposition holder for the fuel. If the position holder is not the terminaloperator, the terminal operator is jointly and severally liable for the tax.

(c)        (Effective untilJanuary 1, 2009) Terminal Rack Removal. – The excise tax imposed by G.S.105‑449.81(1) on motor fuel removed at a terminal rack in this State ispayable by the person that first receives the fuel upon its removal from theterminal. If the motor fuel is removed by an unlicensed distributor, thesupplier of the fuel is jointly and severally liable for the tax due on thefuel. If the motor fuel is sold by a person who is not licensed as a supplier,as required by this Article, the terminal operator, the person selling thefuel, and the person removing the fuel are jointly and severally liable for thetax due on the fuel. If the motor fuel removed is not dyed diesel fuel but theshipping document issued for the fuel states that the fuel is dyed diesel fuel,the terminal operator, the supplier, and the person removing the fuel arejointly and severally liable for the tax due on the fuel.

If the motor fuel is removedfor export by an unlicensed exporter, the exporter is liable for tax on thefuel at the motor fuel rate and at the rate of the destination state. Theliability for the tax at the motor fuel rate applies when the Departmentassesses the unlicensed exporter for the tax.

(c)        (EffectiveJanuary 1, 2009) Terminal Rack Removal. – The excise tax imposed by G.S.105‑449.81(1) on motor fuel removed at a terminal rack in this State ispayable by the person that first receives the fuel upon its removal from theterminal. If the motor fuel is removed by an unlicensed distributor, thesupplier of the fuel is jointly and severally liable for the tax due on thefuel. If the motor fuel is sold by a person who is not licensed as a supplier,as required by this Article, the terminal operator, the person selling thefuel, and the person removing the fuel are jointly and severally liable for thetax due on the fuel. If the motor fuel removed is not dyed diesel fuel but theshipping document issued for the fuel states that the fuel is dyed diesel fuel,the terminal operator, the supplier, and the person removing the fuel arejointly and severally liable for the tax due on the fuel.

If the motor fuel is removedfor export by an unlicensed exporter, the exporter is liable for tax on thefuel at the motor fuel rate and at the rate of the destination state. Asupplier who sells motor fuel to a unlicensed exporter is jointly and severallyliable for the tax due on the fuel at the motor fuel rate.  (1995, c. 390, s. 3; 1995(Reg. Sess., 1996), c. 647, s. 14; 1997‑60, s. 7; 2008‑134, s. 33.)