§ 105-449.90A. Payment by supplier of destination state tax collected on exported motor fuel. - North Carolina Statutes

§ 105‑449.90A.  Paymentby supplier of destination state tax collected on exported motor fuel.

Tax collected by a supplier onexported motor fuel is payable by the supplier to the destination state.Payments of destination state tax are due to the destination state on the dateset by the law of the destination state. (1995 (Reg. Sess., 1996), c. 647, s. 24; 2005‑435,s. 13.)