§ 105-449.90. When tax return and payment are due. - North Carolina Statutes

Part 4. Payment and Reporting.

§ 105‑449.90.  When taxreturn and payment are due.

(a)        Filing Periods. – Theexcise tax imposed by this Article is payable when a return is due. A return isdue annually or monthly, as specified in this section. A return must be filedwith the Secretary and be in the form required by the Secretary.

An annual return is due within45 days after the end of each calendar year. An annual return covers taxliabilities that accrue in the calendar year preceding the date the return isdue.

A monthly return of a personother than an occasional importer is due within 22 days after the end of eachmonth. A monthly return of an occasional importer is due by the 3rd of eachmonth. A monthly return covers tax liabilities that accrue in the calendarmonth preceding the date the return is due.

(b)        Annual Filers. – Aterminal operator must file an annual return for the compensating tax imposedby G.S. 105‑449.85.

(c)        Repealed by SessionLaws 2006‑162, s. 14(c), effective January 1, 2007, and applicable tomotor fuel purchased on or after that date.

(d)        Monthly Filers on22nd. – The following persons must file a monthly return by the 22nd of eachmonth:

(1)        A refiner.

(2)        A supplier.

(3)        A bonded importer.

(4)        A blender.

(5)        A tank wagonimporter.

(6)        A person thatincurred a liability under G.S. 105‑449.86 during the preceding month forthe tax on dyed diesel fuel used to operate certain highway vehicles.

(7)        A person thatincurred a liability under G.S. 105‑449.87 during the preceding month forthe backup tax on motor fuel.

(e)        Monthly Filers on3rd. – An occasional importer must file a monthly return by the third day ofeach month. An occasional importer is not required to file a return, however,if all the motor fuel imported by the importer in a reporting period wasremoved at a terminal located in another state and the supplier of the fuel isan elective supplier or a permissive supplier. (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647,s. 23; 1997‑60, s. 11; 2006‑162, s. 14(c).)