Statutes > North Carolina Statutes > Chapter 105 - Taxation. > § 105-449.37. Definitions; tax liability.

§ 105-449.37. Definitions; tax liability.

Article 36B.

Tax on Carriers UsingFuel Purchased Outside State.

§ 105‑449.37. Definitions; tax liability.

(a)        (Effective untilJanuary 1, 2009) Definitions. – The following definitions apply in thisArticle:

(1)        Motor carrier. – Aperson who operates or causes to be operated on any highway in this State amotor vehicle that is a qualified motor vehicle under the International FuelTax Agreement. The term does not include the United States, the State, or apolitical subdivision of the State.

(1a)      Motor vehicle. – Amotor vehicle as defined in G.S. 105‑164.3 other than special mobileequipment as defined in G.S. 105‑164.3.

(2)        Operations. – Operationsof all motor vehicles described in subdivision (1), whether loaded or empty andwhether or not operated for compensation.

(2a)      Person. – Defined inG.S. 105‑228.90.

(3)        Secretary. – TheSecretary of Revenue.

(a)        (EffectiveJanuary 1, 2009) Definitions. – The following definitions apply in thisArticle:

(1)        International FuelTax Agreement. – The Articles of Agreement adopted by the International FuelTax Association, Inc., as amended as of June 1, 2008.

(2)        Motor carrier. – Aperson who operates or causes to be operated on any highway in this State amotor vehicle that is a qualified motor vehicle. The term does not include theUnited States, a state, or a political subdivision of a state.

(3)        Motor vehicle. – Definedin G.S. 20‑4.01.

(4)        Operations. – Themovement of a qualified motor vehicle by a motor carrier, whether loaded orempty and whether or not operated for compensation.

(5)        Person. – Defined inG.S. 105‑228.90.

(6)        Qualified motorvehicle. – Defined in the International Fuel Tax Agreement.

(7)        Secretary. – Definedin G.S. 105‑228.90.

(b)        Liability. – Amotor carrier who operates on one or more days of a reporting period is liablefor the tax imposed by this Article for that reporting period and is entitledto the credits allowed for that reporting period.  (1955, c. 823, s. 1; 1973,c. 476, s. 193; 1983, c. 713, s. 55; 1989, c. 7, s. 1; 1991, c. 182, s. 2; c.487, s. 2; 1991 (Reg. Sess., 1992), c. 913, s. 8; 1993, c. 354, s. 28; 1999‑337,s. 36; 2000‑140, s. 74; 2008‑134, s. 16.)