§ 105-449.96. (Effective until January 1, 2009) Information required on return filed by supplier. - North Carolina Statutes

§ 105‑449.96. (Effective until January 1, 2009) Information required on return filed bysupplier.

A return of a supplier mustlist all of the following information and any other information required by theSecretary:

(1)        The number ofgallons of tax‑paid motor fuel received by the supplier during the month,sorted by type of fuel, seller, point of origin, destination state, andcarrier.

(2)        The number ofgallons of motor fuel removed at a terminal rack during the month from theaccount of the supplier, sorted by type of fuel, person receiving the fuel,terminal code, and carrier.

(3)        The number ofgallons of motor fuel removed during the month for export, sorted by type offuel, person receiving the fuel, terminal code, destination state, and carrier.

(4)        The number ofgallons of motor fuel removed during the month at a terminal located in anotherstate for destination to this State, as indicated on the shipping document forthe fuel, sorted by type of fuel, person receiving the fuel, terminal code, andcarrier.

(5)        The number ofgallons of motor fuel the supplier sold during the month to any of thefollowing, sorted by type of fuel, exempt entity, person receiving the fuel,terminal code, and carrier:

a.         A governmental unitwhose use of fuel is exempt from the tax.

b.         A licenseddistributor or importer that resold the motor fuel to a governmental unit whoseuse of fuel is exempt from the tax, as indicated by the distributor orimporter.

c.         A licensed exporterthat resold the motor fuel to a person whose use of fuel is exempt from tax inthe destination state, as indicated by the exporter.

(6)        The amount ofdiscounts allowed under G.S. 105‑449.93(b) on motor fuel sold during themonth to licensed distributors or licensed importers.

(7)        The number ofgallons of motor fuel the supplier exchanged during the month with anotherlicensed supplier pursuant to a two‑party exchange agreement, sorted bytype of fuel, licensed supplier receiving the fuel, and terminal code.  (1995, c. 390, s. 3; 1995(Reg. Sess., 1996), c. 647, s. 30; 1997‑60, s. 14; 2005‑435, s.14.)

§ 105‑449.96. (Effective January 1, 2009) Information required on return filed by supplier.

A return of a supplier mustlist all of the following information and any other information required by theSecretary:

(1)        The number ofgallons of tax‑paid motor fuel received by the supplier during the month,sorted by type of fuel.

(2)        The number ofgallons of motor fuel removed at a terminal rack during the month from theaccount of the supplier, sorted by type of fuel.

(3)        The number ofgallons of motor fuel removed during the month for export, sorted by type offuel.

(4)        The number ofgallons of motor fuel removed during the month at a terminal located in anotherstate for destination to this State, as indicated on the shipping document forthe fuel, sorted by type of fuel.

(5)        The number ofgallons of motor fuel the supplier sold during the month to a governmental unitwhose use of fuel is exempt from tax, sorted by type of fuel.

(6)        The amount ofdiscounts allowed under G.S. 105‑449.93(b) on motor fuel sold during themonth to licensed distributors or licensed importers.

(7)        The number ofgallons of motor fuel the supplier exchanged during the month with anotherlicensed supplier pursuant to a two‑party exchange agreement, sorted bytype of fuel.  (1995,c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 30; 1997‑60, s. 14;2005‑435, s. 14; 2008‑134, s. 41.)