North Carolina § 105-449 - 101. Motor fuel transporter to file informational return showing deliveries of motor fuel.

§ 105-449. 101. Motor fuel transporter to file informational return showing deliveries of motor fuel.

Requirement. - A motor fuel transporter that is required to be licensed under this Article must file a monthly informational return with the Secretary that shows motor fuel transported in this State by the transporter during the month. Content. - The return required by this section must contain the following information and any other information required by the Secretary: The name and address of each person from whom the transporter received motor fuel outside the State for delivery in the State, the amount of motor fuel received, the date the motor fuel was received, and the destination state of the fuel. The name and address of each person from whom the transporter received motor fuel in the State for delivery outside the State, the amount of motor fuel delivered, the date the motor fuel was delivered, and the destination state of the fuel. The name and address of each person from whom the transporter received motor fuel in the State for delivery in the State, the amount of motor fuel received, the date the motor fuel was received, and the destination state of the fuel. Due Date. - The return required by this section is due on the date a monthly return is due under G.S. 105-449.90. History (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 35; 2002-108, s. 12; 2006-162, ss. 13(b), 15(b); 2008-134, s. 44.) Editor's Note. - Session Laws 2006-162, s. 33, provides, in part, that: "An exempt card or code will not be valid for sales of motor fuel at the terminal rack on or after January 1, 2007." Effect of Amendments. - Session Laws 2002-108, s. 12, effective January 1, 2003, substituted "motor fuel transporter ... from this State" for "person that transports, by pipeline, marine vessel, railroad tank car, or transport truck, motor fuel that is being imported into this State or exported from this State" in the first sentence in subsection (a). Session Laws 2006-162, s. 13(b), effective July 1, 2007, and applicable to motor fuel transported on or after that date, deleted "imported or exported" preceding "motor fuel" in the section catchline; in subsection (a), in the first sentence, deleted "that imports motor fuel into this State or exports motor fuel from this State" following "transporter" at the beginning and substituted "transported in this State" for "received or delivered for import or export", and deleted the former last sentence which read: "This requirement does not apply to a distributor that is not required to be licensed as a motor fuel transporter"; and added subdivision (b)(3). Session Laws 2006-162, s. 15(b), effective January 1, 2007, and applicable to motor fuel purchased on or after that date, deleted "is due by the 25th day of the month following the month covered by the return. The return" following "by this section" at the beginning of the first sentence of subsection (b) and added subsection (c). Session Laws 2008-134, s. 44, effective January 1, 2009, in subsection (a), inserted "that is required to be licensed under this Article"; and in subsection (c), substituted "date a monthly return is due" for "same date as a monthly return due."