N.C. Gen. Stat. § 105-449.90A
Payment by supplier of destination state tax collected on exported motor fuel
Redline — June 1, 2021 → current.View current text →
Current — April 1, 2022
As of June 1, 2021
Tax collected by a supplier on exported motor fuel is payable by the supplier to the destination state. Payments of destination state tax are due to the destination state on the date set by the law of the destination state.
Tax collected by a supplier on exported motor fuel is payable by the supplier to the destination state. Payments of destination state tax are due to the destination state on the date set by the law of the destination state.
History
(1995 (Reg. Sess., 1996), c. 647, s. 24; 2005-435, s. 13.)
Effect of Amendments. - Session Laws 2005-435, s. 13, effective September 27, 2005, rewrote the section.
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.