GENERAL ASSEMBLY OF NORTH CAROLINA
1991 SESSION
CHAPTER 182
The General Assembly of North Carolina enacts:
Section 1. G.S. 105-449.10 reads as rewritten:
"§
105-449.10. Records and reports required of user user. Reports
and payment of tax by user.
(a) Report.- Each user-seller
or user required to be licensed under this Article shall keep
records and make reports to the Secretary in accordance with regulations
adopted by the Secretary. The records and reports shall show all
purchases, sales, deliveries, and use of fuel by the user-seller or licensed
user. A licensed user that is not authorized by this subsection to
file an annual report shall file a quarterly report on or before the last day
of the month immediately following the end of the quarter. A licensed
user that uses fuel only in a motor vehicle operated in this State or that has
been granted permission to file an annual report under G.S. 105-449.45 shall
file an annual report for a calendar year by January 1 following the end of the
year. A user-seller shall file a report as required by G.S. 105-449.21. shall
file a report on a quarterly basis unless the Secretary has given the licensed
user permission to file a report on an annual basis. A quarterly report
covers a calendar quarter and is due by the last day in April, July, October,
and January.
The Secretary may authorize a licensed user to file an annual report if either of the following applies:
(1) The licensed user is not a motor carrier under Article 36B of this Chapter.
(2) The licensed user is a motor carrier under Article 36B of this Chapter but is not required to file a quarterly report under G.S. 105-449.45.
An annual report covers a fiscal year beginning on July 1 and ending on the following June 30 and is due by July 31 after the end of a fiscal year. To file an annual report, a licensed user must apply to the Secretary for permission to file on an annual basis. An application must be submitted by the date set by the Secretary. Once granted permission, a licensed user may continue to file an annual report until notified by the Secretary to file a quarterly report.
(b) Payment.- A
user who acquires nontaxpaid fuel is liable for shall pay the tax
levied by this Article on any nontaxpaid fuel acquired by him. the
fuel. A licensed user shall pay the tax due on nontaxpaid fuel
acquired during a reporting period when filing a report for that period.
An unlicensed user who acquires nontaxpaid fuel shall report the fuel and pay
the tax due on the fuel in the same manner as a licensed user."
Sec. 2. G.S. 105-449.37(b) reads as rewritten:
"(b) Liability.- A
motor carrier who operates on one or more days of a quarter reporting
period is liable for the tax imposed by this Article for that quarter reporting
period and is entitled to the credits allowed for that quarter. reporting
period."
Sec. 3. G.S. 105-449.39 reads as rewritten:
"§ 105-449.39. Credit for payment of motor fuel tax.
Every motor carrier subject to the tax levied by this Article
is entitled to a credit for tax paid by the carrier on fuel purchased in the State.
State. A motor carrier who files a quarterly report is entitled to
a credit at a rate equal to the flat cents-per-gallon rate plus the
variable cents-per-gallon rate of tax in effect during the quarter for which
the credit is claimed. A motor carrier who files an annual report is
entitled to a credit at a rate equal to the flat cents-per-gallon rate plus the
average of the two variable cents-per-gallon rates of tax in effect during the
year for which the credit is claimed. To obtain this a credit,
the motor carrier must furnish evidence satisfactory to the Secretary that the
tax for which the credit is claimed has been paid.
If the amount of a credit to which a motor carrier is
entitled for a quarter reporting period exceeds the motor
carrier's liability for that quarter, reporting period, the
excess may, in accordance with rules adopted by the Secretary, be refunded to
the motor carrier or carried forward and applied to the motor carrier's tax
liability for another quarter. reporting period. The Secretary
may not allow a refund without auditing the motor carrier's records unless the
motor carrier:
(1) Has furnished a bond under G.S. 105-449.40; or
(2) Has complied with this Subchapter and the rules adopted under the Subchapter for at least a one-year period preceding the date the application for a refund is filed."
Sec. 4. G.S. 105-449.42 reads as rewritten:
"§ 105-449.42. Payment of tax.
For the purposes of making payment of taxes pursuant to
this Article and making reports pursuant to this Article, the year is
divided into four quarters of three consecutive months each, and the first
quarter shall consist of the months of January, February and March. The tax
herein imposed shall be paid by each motor carrier to the Secretary on or
before the last day of the month immediately following the quarter with respect
to which tax liability hereunder accrues and The tax levied by this
Article is due when a motor carrier files a quarterly or an annual report under
G.S. 105-449.45. The amount of tax due shall be calculated upon the
amount of gasoline or other motor fuel used by the motor carrier in its
operations within this State by each such carrier during the quarter
ending with the last day of the preceding month. reporting period
covered by the report."
Sec. 5. G.S. 105-449.45(b) reads as rewritten:
"(b) Annual Report. - The Secretary may authorize a motor carrier whose estimated annual tax liability under this Article does not exceed two hundred dollars ($200.00) to file an annual report of its operations. The tax liability of a motor carrier that files an annual report shall be computed at a rate equal to the flat cents-per-gallon rate plus the average of the two cents-per-gallon rates in effect during the year for which the liability is computed.
An annual report covers a fiscal year beginning on July 1 and ending on the following June 30 and is due by July 31 after the end of a fiscal year. To file an annual report, a motor carrier must apply to the Secretary for permission to file on an annual basis. An application must be submitted by the date set by the Secretary. Once granted permission, a motor carrier may continue to file an annual report until notified by the Secretary to file a quarterly report."
Sec. 6. G.S 105-449.49 reads as rewritten:
"§ 105-449.49. Temporary permits.
Upon application to the Secretary and payment of a fee of
twenty-five dollars ($25.00), a motor carrier may obtain a temporary permit
authorizing the carrier to operate a vehicle in the State without registering
the vehicle in accordance with G.S. 105-449.47 for not more than 20 days.
A motor carrier to whom a temporary permit has been issued may elect not to
report its operation of the vehicle during the 20-day period, as otherwise
required by G.S. 105-449.45. period. A motor carrier who files
a report for a quarter reporting period in which the carrier paid
a temporary permit fee may claim a credit for the amount of the fee. A
motor carrier whose operations are exclusively intrastate may obtain a refund
of the fee by filing a report for the quarter reporting period in
which the fee was paid."
Sec. 7. This act is effective upon ratification.
In the General Assembly read three times and ratified this the 3rd day of June, 1991.
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James C. Gardner
President of the Senate
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Daniel Blue, Jr.
Speaker of the House of Representatives