§ 105-449.84. Liability for tax on blended fuel. - North Carolina Statutes

§105‑449.84.  Liability for tax on blended fuel.

(a)        On Blender. – Theexcise tax imposed by G.S. 105‑449.81(4) on blended fuel made in thisState is payable by the blender. The number of gallons of blended fuel on whichthe tax is payable is the difference between the number of gallons of blendedfuel made and the number of gallons of previously taxed motor fuel used to makethe blended fuel.

(b)        On Importer. – Theexcise tax imposed by G.S. 105‑449.81(4) on blended fuel imported to thisState is payable by the importer.

(c)        Blends Made atTerminal. – The following blended fuel is considered to have been made by thesupplier of gasoline or undyed diesel fuel used in the blend:

(1)        An in‑line‑blendmade by combining a liquid with gasoline or undyed diesel fuel as the fuel isdelivered at a terminal rack into the motor fuel storage compartment of atransport truck or a tank wagon.

(2)        A kerosene splash‑blendmade when kerosene is delivered at a terminal into a motor fuel storagecompartment of a transport truck or a tank wagon and undyed diesel fuel is alsodelivered at that terminal into the same storage compartment, if the buyer ofthe kerosene notified the supplier before or at the time of delivery that thekerosene would be used to make a splash‑blend. (1995,c. 390, s. 3.)