North Carolina § 105-449 - 84A. Liability for tax on behind-the-rack transfers.
Full text of North Carolina North Carolina General Statutes § 105-449 — 84A. Liability for tax on behind-the-rack transfers., with citation guidance and answers to common questions.
§ 105-449. 84A. Liability for tax on behind-the-rack transfers.
The excise tax imposed by G.S. 105-449.81(5) on motor fuel that is transferred within the terminal transfer system and is subject to the federal excise tax is payable by the supplier of the fuel, the person receiving the fuel, and the terminal operator of the terminal at which the fuel was transferred, all of whom are jointly and severally liable for the tax. The excise tax imposed by that subdivision on motor fuel that is transferred within the terminal transfer system by a person that is not licensed under this Article as a supplier is payable by the person transferring the motor fuel, the person receiving the motor fuel, and the terminal operation of the terminal at which the fuel was transferred, all of whom are jointly and severally liable for the tax. History (1995 (Reg. Sess., 1996), c. 647, s. 17; 2008-134, s. 35.) Editor's Note. - Session Laws 1995 (Reg. Sess., 1996), c. 647 enacted this section and amended G.S. 105-449.81 . As subsections in G.S. 105-449.81 were redesignated at the direction of the Revisor of Statutes the reference in this section has been changed to be consistent with those changes. Effect of Amendments. - Session Laws 2008-134, s. 35, effective January 1, 2009, in the first sentence, substituted "fuel that is transferred" for "fuel transferred" near the beginning, and inserted "and is subject to the federal excise tax"; and added the last sentence.
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-449
What does North Carolina General Statutes § 105-449 cover?
Section 105-449 ("84A. Liability for tax on behind-the-rack transfers.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 105-449?
A common citation format is "North Carolina General Statutes § 105-449" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 105-449 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.