North Carolina § 105-449.102 Distributor to file return showing exports from a bulk plant

North Carolina Statutes

§ 105-449.102 — Distributor to file return showing exports from a bulk plant

North Carolina § 105-449.102

Ch. 105Taxation

Art. 36CGasoline, Diesel, and Blends

Subch. VMOTOR FUEL TAXES

This text of North Carolina § 105-449.102 (Distributor to file return showing exports from a bulk plant) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.C. Gen. Stat. § 105-449.102 (2026).

Text

(a)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.

(b)Content. - The return must contain the following information and any other information required by the Secretary:

(1)The number of gallons of motor fuel exported during the month.

(2)The destination state of the motor fuel exported during the month.

(3)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.

(c)Due Date. - The return is due on the date a monthly return is

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(a) 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.
(b) Content. - The return must contain the following information and any other information required by the Secretary:
(1) The number of gallons of motor fuel exported during the month.
(2) The destination state of the motor fuel exported during the month.
(3) 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.
(c) Due Date. - The return is due on the date a monthly return is due under G.S. 105-449.90. (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 36; 2006-162, s. 15(c); 2008-134, s. 45.)