North Carolina § 105-449.138 Requirements for bulk end-users and retailers

North Carolina Statutes

§ 105-449.138 — Requirements for bulk end-users and retailers

North Carolina § 105-449.138

Ch. 105Taxation

Art. 36DAlternative Fuel

Subch. VMOTOR FUEL TAXES

This text of North Carolina § 105-449.138 (Requirements for bulk end-users and retailers) 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. § 105-449.138 (2026).

Text

(a)Informational Return. - A bulk end-user and a retailer must file a quarterly informational return with the Secretary. A quarterly return covers a calendar quarter and is due by the last day of the month that follows the quarter covered by the return. The return must give the following information and any other information required by the Secretary:

(1)The amount of alternative fuel received during the quarter.

(2)The amount of alternative fuel sold or used during the quarter.

(b)Storage. - A bulk end-user or a retailer may store highway and nonhighway alternative fuel in separate storage facilities or in the same storage facility. If highway and nonhighway alternative fuel are stored in separate storage facilities, the facility for the nonhighway fuel must be marked in accordance wi

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(a) Informational Return. - A bulk end-user and a retailer must file a quarterly informational return with the Secretary. A quarterly return covers a calendar quarter and is due by the last day of the month that follows the quarter covered by the return.
The return must give the following information and any other information required by the Secretary:
(1) The amount of alternative fuel received during the quarter.
(2) The amount of alternative fuel sold or used during the quarter.
(b) Storage. - A bulk end-user or a retailer may store highway and nonhighway alternative fuel in separate storage facilities or in the same storage facility. If highway and nonhighway alternative fuel are stored in separate storage facilities, the facility for the nonhighway fuel must be marked in accordance with the requirements set by G.S. 105-449.123 for dyed diesel storage facilities. If highway and nonhighway alternative fuel are stored in the same storage facility, the storage facility must be equipped with separate metering devices for the highway fuel and the nonhighway fuel. If the Secretary determines that a bulk end-user or retailer used or sold alternative fuel to operate a highway vehicle when the fuel was dispensed from a storage facility or through a meter marked for nonhighway use, all fuel delivered into that storage facility is presumed to have been used to operate a highway vehicle. (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 48; 1997-60, s. 25; 2008-134, s. 57.)