Section 105-449.105A - Monthly refunds for kerosene(a) 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. (3) A manufacturing process.(b) 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.N.C. Gen. Stat. § 105-449.105A
Amended by 2010 N.C. Sess. Laws 95,s. 29.(a), eff. 1/1/2011.Amended by 2008 N.C. Sess. Laws 134,ss. 47, 48, eff. 1/1/2009.Amended by 2006 N.C. Sess. Laws 162,s. 14.(g), eff. 1/1/2007.Amended by 2001-205, s. 6, eff. 10/1/2001. 1998-146, s. 8; 2000-173, s. 17.