§ 105-449.102. Distributor to file return showing exports from a bulk plant.
§ 105‑449.102. Distributor to file return showing exports from a bulk plant.
(a) (Effective untilJanuary 1, 2009) Return. A distributor that exports motor fuel from abulk plant located in this State must file a monthly return with the Secretarythat shows the exports. The return is due on the same date as a monthly returndue under G.S. 105‑449.90. The return serves as a claim for refund by thedistributor for tax paid to this State on the exported motor fuel.
(a) (EffectiveJanuary 1, 2009) Requirement. A distributor that exports motor fuel froma bulk plant located in this State must file a monthly return with theSecretary that shows the exports. The return serves as a claim for refund bythe distributor for tax paid to this State on the exported motor fuel.
(b) Content. Thereturn must contain the following information and any other informationrequired by the Secretary:
(1) The number ofgallons of motor fuel exported during the month.
(2) The destinationstate of the motor fuel exported during the month.
(3) A certification thatthe distributor has paid to the destination state of the motor fuel exportedduring the month, or will pay on a timely basis, the amount of tax due thatstate on the fuel.
(c) (EffectiveJanuary 1, 2009) Due Date. The return is due on the date a monthly returnis due under G.S. 105‑449.90. (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647,s. 36; 2006‑162, s. 15(c); 2008‑134, s. 45.)