§105-449.45. Returns of carriers

(a)        Return. - A motor carrier must report its operations to the Secretary on a quarterly basis unless subsection (b) of this section exempts the motor carrier from this requirement. A quarterly return covers a calendar quarter and is due by the last day in April, July, October, and January. A return must be filed in the form required by the Secretary.

(b)        Exemptions. - A motor carrier is not required to file a quarterly return if any of the following applies:

(1)        All the motor carrier's operations during the quarter were made under a temporary permit issued under G.S. 105-449.49.

(2)        The motor carrier is an intrastate motor carrier, as indicated on the motor carrier's application for registration with the Secretary.

(c)        Informational Returns. - A motor carrier must file with the Secretary any informational returns concerning its operations that the Secretary requires.

(d)       Penalties. - A motor carrier that fails to file a return under this section by the required date is subject to a penalty of fifty dollars ($50.00).

(1955, c. 823, s. 9; 1973, c. 476, s. 193; 1979, 2nd Sess., c. 1086, s. 2; 1981 (Reg. Sess., 1982), c. 1254, s. 2; 1989 (Reg. Sess., 1990), c. 1050, s. 1; 1991, c. 182, s. 5; 1995, c. 17, s. 13.1; 1998-212, s. 29A.14(q); 1999-337, s. 40; 2009-445, s. 31(a); 2010-95, s. 26(f).)