North Carolina § 105-449 - 105A. Monthly refunds for kerosene.

§ 105-449. 105A. Monthly refunds for kerosene.

Refund for Undyed Kerosene Sold to an End User for Non-Highway Use. - A distributor who sells kerosene to an end user for one of the purposes listed in this subsection may obtain a monthly refund for the excise tax the distributor paid on the kerosene, less the amount of any discount allowed on the kerosene under G.S. 105-449.93, if the distributor dispenses the kerosene into a storage facility of the end user that contains fuel used only for one of those purposes and the storage facility is installed in a manner that makes use of the fuel for any other purpose improbable. Heating. Drying crops. A manufacturing process. Liability. - If the Secretary determines that the Department overpaid a distributor by refunding more tax to the distributor than is due under this section, the distributor is liable for the amount of the overpayment. History (1998-146, s. 8; 2000-173, s. 17; 2001-205, s. 6; 2006-162, s. 14(g); 2008-134, ss. 47, 48; 2010-95, s. 29(a).) 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. 14(g), effective January 1, 2007, and applicable to motor fuel purchased on or after that date, added subdivision (a)(3). Session Laws 2008-134, ss. 47 and 48, effective January 1, 2009, in the introductory paragraph of subsection (a), inserted "monthly" preceding "refund"; and in subdivision (a)(1), substituted "end-user" for "end user" twice. Session Laws 2010-95, s. 29(a), effective January 1, 2011, rewrote subsection (a); and deleted the former last sentence in subsection (b), which read: "This liability applies regardless of whether the actions of a retailer of kerosene contributed to the overpayment."