Section 105-449.102 - Distributor to file return showing exports from a bulk plant(a) 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.(b) Content. - The return must contain the following information and any other information required by the Secretary: (1) The number of gallons of motor fuel exported during the month.(2) The destination state of the motor fuel exported during the month.(3) 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.(c) Due Date. - The return is due on the date a monthly return is due under G.S. 105-449.90.N.C. Gen. Stat. § 105-449.102
Amended by 2008 N.C. Sess. Laws 134,s. 45, eff. 1/1/2009.Amended by 2006 N.C. Sess. Laws 162,s. 15.(c), eff. 1/1/2007. 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 36.