§ 105-449.83. Liability for tax on imports. - North Carolina Statutes

§105‑449.83.  Liability for tax on imports.

(a)        By System Transfer.– The excise tax imposed by G.S. 105‑449.81(2) on motor fuel imported bya system transfer to a refinery is payable by the refiner. The excise taximposed by that subdivision on motor fuel imported by a system transfer to aterminal is payable by the person importing the fuel and by the terminaloperator, both of which are jointly and severally liable for payment of the taxdue on the fuel.

(b)        From Out‑of‑StateTerminal. – The excise tax imposed by G.S. 105‑449.81(3) on motor fuelthat is removed from a terminal rack located in another state and has thisState as its destination state is payable by the importer of the fuel asfollows:

(1)        If the importer ofthe fuel is a licensed supplier in this State and the fuel is removed for thesupplier's own account for use in this State, the tax is payable by thesupplier.

(2)        If the supplier ofthe fuel is licensed in this State as an elective supplier or a permissivesupplier, the tax is payable to the supplier as trustee.

(3)        If no othersubdivision of this subsection applies, the tax is payable by the importer whenfiling a return with the Secretary.

(c)        From Out‑of‑StateBulk Plant. – The excise tax imposed by G.S. 105‑449.81(3) on motor fuelthat is removed from a bulk plant located in another state is payable by theperson that imports the fuel. (1995, c. 390, s. 3.)