reglab/housing_qa huggingface dataset:
NC Gen Stat § 105-449.44 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36B - Tax on Motor Carriers.|§ 105-449.44 - How to determine the amount of fuel used in the State; presumption of amount used.

 105-449.44. How to determine the amount of fuel used in the State; presumption of amount used.(a) Calculation. - The amount of motor fuel or alternative fuel a motor carrier uses in its operations in this State for a reporting period is the number of miles the motor carrier travels in this State during that period divided by the calculated miles per gallon for the motor carrier for all qualified motor vehicles during that period.(b) Presumption. - The Secretary must check returns filed under this Article against the weigh station records and other records of the Division of Motor Vehicles of the Department of Transportation and the State Highway Patrol of the Department of Public Safety concerning motor carriers to determine if motor carriers that are operating in this State are filing the returns required by this Article. If the records indicate that a motor carrier operated in this State in a quarter and either did not file a return for that quarter or understated its mileage in this State on a return filed for that quarter by at least twenty-five percent (25%), the Secretary may assess the motor carrier for an amount based on the motor carrier's presumed operations. The motor carrier is presumed to have mileage in this State equal to 10 trips of 450 miles each for each of the motor carrier's qualified motor vehicles and to have fuel usage of four miles per gallon.(c) Vehicles. - The number of qualified motor vehicles of a motor carrier that is licensed under this Article is the number of sets of decals issued to the carrier. The number of qualified motor vehicles of a carrier that is not licensed under this Article is the number of qualified motor vehicles licensed or registered by the motor carrier in the carrier's base state under the International Registration Plan.  (1955, c. 823, s. 8; 1995, c. 390, s. 35; 1999-337, s. 39; 2000-173, s. 12; 2005-435, s. 4; 2008-134, s. 18; 2010-95, s. 26(e); 2011-145, s. 19.1(g); 2017-204, s. 4.4(a).)
NC Gen Stat § 105-449.45 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36B - Tax on Motor Carriers.|§ 105-449.45 - Returns of carriers.

 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 licensure 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).(e) Interest. - Interest on overpayments and underpayments of tax imposed on motor carriers under this Article is subject to the interest rate adopted in the International Fuel Tax Agreement.  (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); 2016-5, s. 4.8; 2017-204, s. 4.4(b).)
NC Gen Stat § 105-449.46 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36B - Tax on Motor Carriers.|§ 105-449.46 - Inspection of books and records.

 105-449.46. Inspection of books and records.The Secretary and his authorized agents and representatives shall have the right at any reasonable time to inspect the books and records of any motor carrier subject to the tax imposed by this Article or to the registration fee imposed by Article 3 of Chapter 20 of the General Statutes. (1955, c. 823, s. 10; 1973, c. 476, s. 193; 2005-435, s. 5.)
NC Gen Stat § 105-449.47 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36B - Tax on Motor Carriers.|§ 105-449.47 - Licensure of vehicles.

 105-449.47. Licensure of vehicles.(a) Requirement. - A motor carrier may not operate or cause to be operated in this State a qualified motor vehicle unless both the motor carrier and at least one qualified motor vehicle are licensed as provided in this subsection. This subsection applies to a motor carrier that operates a recreational vehicle that is used in connection with any business endeavor. A motor carrier that is subject to the International Fuel Tax Agreement must be licensed with the motor carrier's base state jurisdiction. A motor carrier that is not subject to the International Fuel Tax Agreement must be licensed with the Secretary for purposes of the tax imposed by this Article.(a1) License and Decal. - When the Secretary licenses a motor carrier, the Secretary must issue a license for the motor carrier and a set of decals for each qualified motor vehicle. A motor carrier must keep records of decals issued to it and must be able to account for all decals it receives from the Secretary. Licenses and decals issued by the Secretary are for a calendar year. All decals issued by the Secretary remain the property of the State. The Secretary may revoke a license or a decal when a motor carrier fails to comply with this Article or Article 36C or 36D of this Subchapter.A motor carrier must carry a copy of its license in each motor vehicle operated by the motor carrier when the vehicle is in this State. Unless operating under a temporary permit under G.S. 105-449.49, a motor vehicle must clearly display one decal on each side of the vehicle at all times. A decal must be affixed to the qualified motor vehicle for which it was issued in the place and manner designated by the authority that issued it.(b) Exemption. - This section does not apply to the operation of a qualified motor vehicle that is licensed in another state and is operated temporarily in this State by a public utility, a governmental or cooperative provider of utility services, or a contractor for one of these entities for the purpose of restoring utility services in an emergency outage.  (1955, c. 823, s. 11; 1973, c. 746, s. 193; 1983, c. 713, s. 56; 1985 (Reg. Sess., 1986), c. 937, s. 20; 1989, c. 692, s. 6.2; 1991, c. 487, s. 6; 1995, c. 50, s. 5; c. 390, s. 18; 1999-337, s. 41; 2002-108, s. 3; 2004-170, s. 24; 2005-435, s. 6; 2008-134, s. 19; 2014-3, s. 9.5(c); 2017-204, s. 4.4(c); 2020-58, s. 2.10(a).)
NC Gen Stat § 105-449.47A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36B - Tax on Motor Carriers.|§ 105-449.47A - Denial of license application and decal issuance.

 105-449.47A. Denial of license application and decal issuance.The Secretary may refuse to license and issue a decal to an applicant that does not meet the requirements set out in G.S. 105-449.69(b) or that has done any of the following:(1) Had a license issued under Chapter 105 or Chapter 119 of the General Statutes revoked by the Secretary.(2) Had a license issued by another jurisdiction, pursuant to the International Fuel Tax Agreement, revoked.(3) Been convicted of fraud or misrepresentation.(4) Been convicted of any other offense that indicates that the applicant may not comply with this Article if licensed and issued a decal.(5) Failed to remit payment for a tax debt under Chapter 105 or Chapter 119 of the General Statutes. The term "tax debt" has the same meaning as defined in G.S. 105-243.1.(6) Failed to file a return due under Chapter 105 or Chapter 119 of the General Statutes.(7) Failed to maintain motor vehicle registration on the qualified motor vehicle.  (2005-435, s. 7; 2008-134, s. 20; 2009-445, s. 32; 2010-95, s. 28; 2017-204, s. 4.4(d); 2019-169, s. 4.10.)
NC Gen Stat § 105-449.49 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36B - Tax on Motor Carriers.|§ 105-449.49 - Temporary permits.

 105-449.49. Temporary permits.(a) Permitting Service. - Upon application to the Secretary and payment of a fee of fifty dollars ($50.00), a permitting service may obtain a temporary permit authorizing a motor carrier to operate a vehicle in the State for three days without licensing the vehicle in accordance with G.S. 105-449.47. The permitting service may sell the temporary permit to a motor carrier. A motor carrier to whom a temporary permit has been issued may elect not to report its operation of the vehicle during the three-day period. Fees collected under this subsection are credited to the Highway Fund.(b) Repealed by Session Laws 2016-5, s. 4.6, effective May 11, 2016.(c) Licensed Motor Carrier. - A licensed motor carrier in North Carolina, who is subject to the International Fuel Tax Agreement, may apply for a temporary permit authorizing the motor carrier to operate a qualified motor vehicle in the State for 30 days without a decal. The licensed motor carrier must be in compliance with this Article, and the application must be on a form prescribed by the Secretary and contain information required by the Secretary.(d) Permit. - A motor carrier operating under a temporary permit issued pursuant to this section must keep a copy of the permit in the motor vehicle.  (1955, c. 823, s. 13; 1973, c. 476, s. 193; 1979, c. 11; 1981 (Reg. Sess., 1982), c. 1254, s. 1; 1983, c. 713, s. 58; 1991, c. 182, s. 6; c. 487, s. 7; 1991 (Reg. Sess., 1992), c. 913, s. 10; 2003-349, s. 10.1; 2006-162, s. 12(d); 2016-5, s. 4.6; 2017-204, s. 4.4(e); 2020-58, s. 2.10(b).)
NC Gen Stat § 105-449.51 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36B - Tax on Motor Carriers.|§ 105-449.51 - Violations declared to be misdemeanors.

 105-449.51. Violations declared to be misdemeanors.A person who operates or causes to be operated on a highway in this State a qualified motor vehicle that does not carry a license as required by this Article, does not properly display a decal as required by this Article, or is not licensed in accordance with this Article commits a Class 3 misdemeanor and is punishable by a fine of two hundred dollars ($200.00). Each day's operation in violation of this section constitutes a separate offense.  (1955, c. 823, s. 15; 1973, c. 476, s. 193; 1983, c. 713, s. 59; 1993, c. 539, s. 734; 1994, Ex. Sess., c. 24, s. 14(c); 2005-435, s. 8; 2008-134, s. 22; 2017-204, s. 4.4(f).)
NC Gen Stat § 105-449.52 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36B - Tax on Motor Carriers.|§ 105-449.52 - Civil penalties applicable to motor carriers.

 105-449.52. Civil penalties applicable to motor carriers.(a) Penalty. - A motor carrier who does any of the following is subject to a civil penalty:(1) Operates in this State or causes to be operated in this State a qualified motor vehicle that either fails to carry the license required by this Article or fails to display a decal in accordance with this Article. The amount of the penalty is one hundred dollars ($100.00).(2) Is unable to account for a decal the Secretary issues the motor carrier, as required by G.S. 105-449.47. The amount of the penalty is one hundred dollars ($100.00) for each decal for which the carrier is unable to account.(3) Displays a decal on a qualified motor vehicle operated by a motor carrier that was not issued to the carrier by the Secretary under G.S. 105-449.47. The amount of the penalty is one thousand dollars ($1,000) for each decal unlawfully obtained. Both the licensed motor carrier to whom the Secretary issued the decal and the motor carrier displaying the unlawfully obtained decal are jointly and severally liable for the penalty under this subdivision.(a1) Payment. - A penalty imposed under this section is payable to the agency that assessed the penalty. When a qualified motor vehicle is found to be operating without a license or a decal or with a decal the Secretary did not issue for the vehicle, the qualified motor vehicle may not be driven for a purpose other than to park it until the penalty imposed under this section is paid unless the officer that imposes the penalty determines that operating it will not jeopardize collection of the penalty.(b) Penalty Reduction. - The Secretary may reduce or waive the penalty as provided under G.S. 105-449.119.  (1955, c. 823, s. 16; 1957, c. 948; 1973, c. 476, s. 193; 1975, c. 716, s. 5; 1981, c. 690, s. 18; 1983, c. 713, s. 60; 1991, c. 42, s. 14; 1991 (Reg. Sess., 1992), c. 913, s. 11; 1998-146, s. 2; 1999-337, s. 43; 2002-108, s. 4; 2004-170, s. 25; 2007-527, s. 16(a); 2008-134, ss. 8, 23; 2014-3, s. 9.8(a); 2017-204, s. 4.4(g).)
NC Gen Stat § 105-449.54 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36B - Tax on Motor Carriers.|§ 105-449.54 - Commissioner of Motor Vehicles made process agent of nonresident motor carriers.

 105-449.54. Commissioner of Motor Vehicles made process agent of nonresident motor carriers.By operating a motor vehicle on the highways of this State, a nonresident motor carrier consents to the appointment of the Commissioner of Motor Vehicles as its attorney in fact and process agent for all summonses or other lawful process or notice in any action, assessment, or other proceeding under this Chapter. (1955, c. 823, s. 18; 2004-170, s. 26.)
NC Gen Stat § 105-449.57 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36B - Tax on Motor Carriers.|§ 105-449.57 - Cooperative agreements between jurisdictions.

 105-449.57. Cooperative agreements between jurisdictions.(a) Authority. - The Secretary may enter into cooperative agreements with other jurisdictions for exchange of information in administering the tax imposed by this Article. No agreement, arrangement, declaration, or amendment to an agreement is effective until stated in writing and approved by the Secretary or the Secretary's designee.(b) Content. - An agreement may provide for determining the base state for motor carriers, records requirements, audit procedures, exchange of information, persons eligible for tax licensing, defining qualified motor vehicles, determining if bonding is required, specifying reporting requirements and periods, including defining uniform penalty and interest rates for late reporting, determining methods for collecting and forwarding of motor carrier taxes and penalties to another jurisdiction, and any other provisions that will facilitate the administration of the agreement.(c) Disclosure. - In accordance with G.S. 105-259, the Secretary may, as required by the terms of an agreement, forward to officials of another jurisdiction any information in the Department's possession relative to the administration and collection of a tax imposed on the use of motor fuel or alternative fuel by any motor carrier. The Secretary may disclose to officials of another jurisdiction the location of offices, motor vehicles, and other real and personal property of motor carriers.(d) Audits. - An agreement may provide for each jurisdiction to audit the records of motor carriers based in the jurisdiction to determine if the taxes due each jurisdiction are properly reported and paid. Each jurisdiction must forward the findings of the audits performed on motor carriers based in the jurisdiction to each jurisdiction in which the carrier has taxable use of motor fuel or alternative fuel. For motor carriers not based in this State, the Secretary may utilize the audit findings received from another jurisdiction as the basis upon which to propose assessments of taxes against the carrier as though the audit had been conducted by the Secretary. Penalties and interest must be assessed at the rates provided in the agreement.No agreement entered into pursuant to this section may preclude the Department from auditing the records of any motor carrier covered by this Chapter.The provisions of Article 9 of this Chapter apply to any assessment or order made under this section.(e) Restriction. - The Secretary or the Secretary's designee may not enter into any agreement that would increase or decrease taxes and fees imposed under Subchapter V of Chapter 105 of the General Statutes. Any provision to the contrary is void.  (1989, c. 667, s. 1; 1993, c. 485, s. 36; 1995 (Reg. Sess., 1996), c. 647, s. 50; 1999-337, s. 42; 2016-5, ss. 4.5(b), 4.7(a), (b).)
NC Gen Stat § 105-449.61 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.61 - Tax restrictions; administration.

 105-449.61. Tax restrictions; administration.(a) No Local Tax. - A county or city may not impose a tax on the sale, distribution, or use of motor fuel, except motor fuel for which a refund of the per gallon excise tax is allowed under G.S. 105-449.105A or G.S. 105-449.107.(b) No Double Tax. - The tax imposed by this Chapter applies only once on the same motor fuel.(c) Administration. - Article 9 of this Chapter applies to this Article.  (1995, c. 390, s. 3; 2014-3, s. 9.6.)
NC Gen Stat § 105-449.62 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.62 - Nature of tax.

 105-449.62. Nature of tax.This Article imposes a tax on motor fuel to provide revenue for the State's transportation needs and for the other purposes listed in Part 7 of this Article. The tax is collected from the supplier or importer of the fuel because this method is the most efficient way to collect the tax. The tax is designed, however, to be paid ultimately by the person who consumes the fuel. The tax becomes a part of the cost of the fuel and is consequently paid by those who subsequently purchase and consume the fuel. (1997-60, s. 1.)
NC Gen Stat § 105-449.65 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.65 - List of persons who must have a license.

 105-449.65. List of persons who must have a license.(a) License. - A person may not engage in business in this State as any of the following unless the person has a license issued by the Secretary authorizing the person to engage in that business:(1) A refiner.(2) A supplier.(3) A terminal operator.(4) An importer.(5) An exporter.(6) A blender.(7) A motor fuel transporter who transports motor fuel for hire.(8) Repealed by Session Laws 1999-438, s. 20, effective August 10, 1999.(9) Repealed by Session Laws 1999-438, s. 21, effective August 10, 1999.(10) A distributor who purchases motor fuel from an elective or permissive supplier at an out-of-state terminal for import into this State.(b) Multiple Activity. - A person who is engaged in more than one activity for which a license is required must have a separate license for each activity, unless one of the following subdivisions provides otherwise.(1) Supplier. - A person who is licensed as a supplier is considered to have a license as a distributor. A person who is licensed as a supplier is considered to have a license as a blender.(2) Importer. - A person who is licensed as an occasional importer or a tank wagon importer is not required to obtain a separate license as a distributor unless the importer is also purchasing motor fuel, at the terminal rack, from an elective or permissive supplier who is authorized to collect and remit the tax to the State.(3) Distributor. - A person who is licensed as a distributor is not required to obtain a separate license as an importer if the distributor acquires fuel for import only from an elective supplier or a permissive supplier and is not required to obtain a separate license as an exporter.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 3; 1997-60, s. 2; 1999-438, ss. 20, 21; 2003-349, s. 10.3; 2005-435, s. 9; 2006-162, s. 13(a); 2008-134, s. 25; 2017-39, s. 13.)
NC Gen Stat § 105-449.66 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.66 - Importer licensing.

 105-449.66. Importer licensing.An applicant for a license as an importer must indicate on the application the type of importer license sought. The types of importers are bonded importer, occasional importer, and tank wagon importer.A person may not be licensed as more than one type of importer. A bulk end-user that imports motor fuel from a terminal of a supplier that is not an elective or a permissive supplier must be licensed as a bonded importer. A bulk end-user that imports motor fuel from a bulk plant and is not required to be licensed as a bonded importer must be licensed as an occasional importer. A bulk end-user that imports motor fuel only from a terminal of an elective or a permissive supplier is not required to be licensed as an importer.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 4; 1997-60, s. 3; 2008-134, s. 26.)
NC Gen Stat § 105-449.67 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.67 - List of persons who may obtain a license.

 105-449.67. List of persons who may obtain a license.A person who is engaged in business as any of the following may obtain a license issued by the Secretary for that business:(1) A distributor who is not required to be licensed under G.S. 105-449.65.(2) A permissive supplier. (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 5; 1997-60, s. 4; 2003-349, s. 10.4.)
NC Gen Stat § 105-449.68 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.68 - Restrictions on who can get a license as a distributor.

 105-449.68. Restrictions on who can get a license as a distributor.A bulk end-user of motor fuel may not be licensed as a distributor unless the bulk end-user also acquires motor fuel from a supplier or from another distributor for subsequent sale. This restriction does not apply to a bulk end-user that was licensed as a distributor on January 1, 1996. If a distributor license held by a bulk end-user on January 1, 1996, is subsequently revoked or cancelled, the bulk end-user is subject to the restriction set in this section.  (1995, c. 390, s. 3; 2000-173, s. 14(b); 2008-134, s. 27; 2017-204, s. 4.5(a).)