North Carolina § 105-449 - 45. Returns of carriers.

§ 105-449. 45. Returns of carriers.

Return. - A motor carrier must report its operations to the Secretary on a quarterly basis unless subsection (b) of this section exempts the motor carrier from this requirement. A quarterly return covers a calendar quarter and is due by the last day in April, July, October, and January. A return must be filed in the form required by the Secretary. Exemptions. - A motor carrier is not required to file a quarterly return if any of the following applies: All the motor carrier's operations during the quarter were made under a temporary permit issued under G.S. 105-449.49. The motor carrier is an intrastate motor carrier, as indicated on the motor carrier's application for licensure with the Secretary. Informational Returns. - A motor carrier must file with the Secretary any informational returns concerning its operations that the Secretary requires. Penalties. - A motor carrier that fails to file a return under this section by the required date is subject to a penalty of fifty dollars ($50.00). Interest. - Interest on overpayments and underpayments of tax imposed on motor carriers under this Article is subject to the interest rate adopted in the International Fuel Tax Agreement. History (1955, c. 823, s. 9; 1973, c. 476, s. 193; 1979, 2nd Sess., c. 1086, s. 2; 1981 (Reg. Sess., 1982), c. 1254, s. 2; 1989 (Reg. Sess., 1990), c. 1050, s. 1; 1991, c. 182, s. 5; 1995, c. 17, s. 13.1; 1998-212, s. 29A.14(q); 1999-337, s. 40; 2009-445, s. 31(a); 2010-95, s. 26(f); 2016-5, s. 4.8; 2017-204, s. 4.4(b).) Editor's Note. - Session Laws 2017-204, s. 4.9, provides in part: "The remainder of this part is effective when it becomes law [August 11, 2017] and applies to requests for review filed on or after that date and to requests for review pending on that date for which the Department reissues a request for additional information, allows the taxpayer time to respond by the requested response date, and provides notification to the taxpayer that failure to timely respond to the request will result in the request for review being subject to the provisions of G.S. 105-241.13 A." Session Laws 2017-204, s. 7.1, is a severability clause. Effect of Amendments. - Session Laws 2009-445, s. 31(a), effective January 1, 2010, added the last sentence in subsection (a). Session Laws 2010-95, s. 26(f), effective July 17, 2010, in the section catchline, substituted "Returns" for "Reports"; throughout the section, substituted "return" for "report," or similar language; and in subsection (c), substituted "Informational Returns" for "Other Reports" and "must file with the Secretary any informational returns" for "must file with the Secretary other reports." Session Laws 2016-5, s. 4.8, effective May 11, 2016, added subsection (e). Session Laws 2017-204, s. 4.4(b), effective August 11, 2017, substituted "licensure" for "registration" in subdivision (b)(2). For applicability, see editor's note.