N.C. Gen. Stat. § 105-449.102
Distributor to file return showing exports from a bulk plant
Redline — June 1, 2021 → current.View current text →
Current — April 1, 2022
As of June 1, 2021
(1) Requirement. - A distributor that exports motor fuel from a bulk plant located in this State must file a monthly return with the Secretary that shows the exports. The return serves as a claim for refund by the distributor for tax paid to this State on the exported motor fuel.
(1) Requirement. — A distributor that exports motor fuel from a bulk plant located in this State must file a monthly return with the Secretary that shows the exports. The return serves as a claim for refund by the distributor for tax paid to this State on the exported motor fuel.
(2) Content. - The return must contain the following information and any other information required by the Secretary: The number of gallons of motor fuel exported during the month.
(2) Content. — The return must contain the following information and any other information required by the Secretary: The number of gallons of motor fuel exported during the month.
(3) The destination state of the motor fuel exported during the month.
(3) The destination state of the motor fuel exported during the month.
(4) A certification that the distributor has paid to the destination state of the motor fuel exported during the month, or will pay on a timely basis, the amount of tax due that state on the fuel.
(4) A certification that the distributor has paid to the destination state of the motor fuel exported during the month, or will pay on a timely basis, the amount of tax due that state on the fuel.
(5) Due Date. - The return is due on the date a monthly return is due under G.S. 105-449.90.
(5) Due Date. — The return is due on the date a monthly return is due under G.S. 105-449.90.
History
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.