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North Carolina General Statutes Chapter 105. Taxation § 105-449.102. Distributor to file return showing exports from a bulk plant

Current as of January 01, 2023 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - North Carolina General Statutes Chapter 105. Taxation § 105-449.102. Distributor to file return showing exports from a bulk plant - last updated January 01, 2023 | https://codes.findlaw.com/nc/chapter-105-taxation/nc-gen-st-sect-105-449-102/

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