If a licensed distributor or licensed importer purchases motor fuel from a licensed
supplier during a month and the discount the distributor or importer receives under
G.S. 105-449.93(b) on the motor fuel is less than the amount the distributor or importer would have
received during that month if the distributor or importer had been allowed a discount
on taxable gasoline purchased by the distributor or importer from a supplier under
the following schedule, the distributor or importer is allowed a monthly refund of
Amount of Gasoline Purchased
First 150,000 gallons
Next 100,000 gallons
1 1/2 %
Amount over 250,000 gallons
In determining the amount of discounts a distributor or importer received under G.S. 105-449.93(b) for motor fuel purchased in a month, a distributor or importer is considered to have
received the amount of any discounts the distributor or importer could have received
under that subsection but did not receive because the distributor or importer failed
to pay the tax due to the supplier by the date the supplier had to pay the tax to
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