§ 105-449.88A. Liability for tax due on motor fuel designated as exempt by the use of cards or codes. - North Carolina Statutes

§ 105‑449.88A. Liability for tax due on motor fuel designated as exempt by the use of cards orcodes.

(a)        Repealed by SessionLaws 2006‑162, s. 14(b), effective January 1, 2007, and applicable tomotor fuel purchased on or after that date.

(b)        Exempt Card orCode. – An entity that issues an exempt card or code has a duty to determine ifthe person to whom it is issued is exempt from the motor fuel excise tax. Anentity that issues an exempt card or code to a person who is not exempt fromtax is liable for tax due on motor fuel the person purchases at retail by useof the exempt card or code. If a supplier authorizes another entity to issue anexempt card or code to a person who is not exempt from tax, the supplier andthe entity that issued the card are jointly and severally liable for tax due onmotor fuel the person purchases at retail by use of the exempt card or code.

(c)        Card Holder. – Aperson to whom an exempt card or code is issued is liable for any tax due onfuel purchased with the card or code for a purpose that is not exempt. A personwho misuses an exempt card or code by purchasing fuel with the card or code fora purpose that is not exempt is liable for the tax due on the fuel. (1997‑60, s. 9; 2001‑205,s. 4; 2006‑162, s. 14(b).)