§105-449.102. Distributor to file return showing exports from a bulk plant

(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.

(1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 36; 2006-162, s. 15(c); 2008-134, s. 45.)