North Carolina § 105-449 - 102. Distributor to file return showing exports from a bulk plant.

§ 105-449. 102. Distributor to file return showing exports from a bulk plant.

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. 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. The destination state of the motor fuel exported during the month. 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. Due Date. - The return 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. 36; 2006-162, s. 15(c); 2008-134, s. 45.) 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 2006-162, s. 15(c), effective January 1, 2007, and applicable to motor fuel purchased on or after that date, substituted "on the same date as a monthly return due under G.S. 105-449.90 " for "by the 25th day of the month following the month covered by the return" at the end of the second sentence in (a). Session Laws 2008-134, s. 45, effective January 1, 2009, in subsection (a), substituted "Requirement" for "Return" at the beginning, and deleted the former second sentence, which read: "The return is due on the same date as a monthly return due under G.S. 105-449.90 "; and added subsection (c). § 105-449.103: Reserved for future codification purposes.