reglab/housing_qa huggingface dataset:
NC Gen Stat § 105-449.96 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.96 - Information required on return filed by supplier.

 105-449.96. Information required on return filed by supplier.A return of a supplier must list all of the following information and any other information required by the Secretary:(1) The number of gallons of tax-paid motor fuel received by the supplier during the month, sorted by type of fuel.(2) The number of gallons of motor fuel removed at a terminal rack during the month from the account of the supplier, sorted by type of fuel.(3) The number of gallons of motor fuel removed during the month for export, sorted by type of fuel.(4) The number of gallons of motor fuel removed during the month at a terminal located in another state for destination to this State, as indicated on the shipping document for the fuel, sorted by type of fuel.(5) The number of gallons of motor fuel the supplier sold during the month to a governmental unit whose use of fuel is exempt from tax, sorted by type of fuel.(6) The amount of discounts allowed under G.S. 105-449.93(b) on motor fuel sold during the month to licensed distributors or licensed importers.(7) The number of gallons of motor fuel the supplier exchanged during the month with another licensed supplier pursuant to a two-party exchange agreement, sorted by type of fuel.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 30; 1997-60, s. 14; 2005-435, s. 14; 2008-134, s. 41.)
NC Gen Stat § 105-449.97 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.97 - Deductions and discounts allowed a supplier when filing a return.

 105-449.97. Deductions and discounts allowed a supplier when filing a return.(a) Taxes Not Remitted. - When a supplier files a return, the supplier may deduct from the amount of tax payable with the return the amount of tax any of the following licensees owes the supplier but failed to remit to the supplier:(1) A licensed distributor.(2) A licensed importer that removed the motor fuel on which the tax is due from a terminal of an elective or a permissive supplier.(3) Repealed by Session Laws 1995, c. 647, s. 32.A supplier is not liable for tax a licensee listed in this subsection owes the supplier but fails to pay. If a listed licensee pays tax owed to a supplier after the supplier deducts the amount on a return, the supplier must promptly remit the payment to the Secretary.(b) Administrative Discount. - A supplier that files a timely return and sends a timely payment may deduct from the amount of tax payable with the return an administrative discount of one-tenth of one percent (0.1%) of the amount of tax payable to this State as the trustee, not to exceed eight thousand dollars ($8,000) a month. The discount covers expenses incurred in collecting taxes on motor fuel.(c) Percentage Discount. - A supplier that sells motor fuel directly to an unlicensed distributor or to the bulk end-user, the retailer, or the user of the fuel may take the same percentage discount on the fuel that a licensed distributor may take under G.S. 105-449.93(b) when making deferred payments of tax to the supplier.(d) Taxes Paid on Exempt Retail Sales. - When filing a return, a supplier that issues or authorizes the issuance of an exempt card or code to a person that enables the person to buy motor fuel without paying tax on the fuel may deduct the amount of excise tax imposed on fuel purchased with the exempt card or code. The amount of excise tax imposed on fuel purchased with an exempt card or code is the amount that was imposed on the fuel when it was delivered to the retailer of the fuel.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, ss. 31, 32; 1997-60, s. 15; 1999-438, s. 23; 2000-173, s. 14(c); 2006-162, s. 14(f); 2008-134, s. 42; 2017-204, s. 4.5(i).)
NC Gen Stat § 105-449.98 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.98 - Duties of supplier concerning payments by distributors, exporters, and importers.

 105-449.98. Duties of supplier concerning payments by distributors, exporters, and importers.(a) As Fiduciary. - A supplier has a fiduciary duty to remit to the Secretary the amount of tax paid to the supplier by a licensed distributor, licensed exporter, or licensed importer. A supplier is liable for taxes paid to the supplier by a licensed distributor, licensed exporter, or licensed importer.(b) Notice of Fuel Received. - A supplier must notify a licensed distributor, a licensed exporter, or a licensed importer that received motor fuel from the supplier during a reporting period of the number of taxable gallons received. The supplier must give this notice after the end of each reporting period and before the licensee must remit to the supplier the amount of tax due on the fuel.(c) Notice to Department. - A supplier of motor fuel at a terminal must notify the Department within 10 business days after a return is due of any licensed distributors, licensed exporters, or licensed importers that did not pay the tax due the supplier when the supplier filed the return. The notice must be transmitted to the Department in the form required by the Department.(d) Payment Application. - A supplier that receives a payment of tax from a licensed distributor, a licensed exporter, or a licensed importer may not apply the payment to a debt that person owes the supplier for motor fuel purchased from the supplier.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 33; 1997-60, s. 16; 2017-204, s. 4.5(j).)
NC Gen Stat § 105-449.99 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.99 - Returns and discounts of importers.

 105-449.99. Returns and discounts of importers.(a) Return. - A monthly return of a bonded importer, an occasional importer, or a tank wagon importer must contain the following information concerning motor fuel imported during the period covered by the return:(1) The number of gallons of imported motor fuel acquired from a supplier that collected the excise tax due this State on the fuel.(2) The number of gallons of imported motor fuel acquired from a supplier that did not collect the excise tax due this State on the fuel, listed by source state, supplier, and terminal.(3) The import authorization number of each import that is reported under subdivision (2) of this subsection and was removed from a terminal.(4) For an occasional importer or a tank wagon importer, the number of gallons of imported motor fuel acquired from a bulk plant, listed by bulk plant.(b) Discounts. - An importer may not deduct an administrative discount from the amount remitted with a return. An importer that imports motor fuel received from an elective supplier or a permissive supplier may deduct the percentage discount allowed by G.S. 105-449.93(b) when remitting tax to the supplier, as trustee, for payment to the State. An importer that imports motor fuel received from a supplier that is not an elective supplier or a permissive supplier may not deduct the percentage discount allowed by G.S. 105-449.93(b) when filing a return for the tax due. (1995, c. 390, s. 3.)
NC Gen Stat § 105-449.100 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.100 - Terminal operator to file informational return showing changes in amount of motor fuel at the terminal.

 105-449.100. Terminal operator to file informational return showing changes in amount of motor fuel at the terminal.(a) Requirement. - A terminal operator must file a monthly informational return with the Secretary that shows the amount of motor fuel received or removed from the terminal during the month. A terminal operator must report all motor fuel removed from an out-of-state terminal that has this State as its destination state.(b) Content. - The return is due on the date a monthly return is due under G.S. 105-449.90. The return must contain the following information and any other information required by the Secretary:(1) The number of gallons of motor fuel received in inventory at the terminal during the month and each position holder for the fuel, sorted by type of fuel.(2) The number of gallons of motor fuel removed from inventory at the terminal during the month and, for each removal, the position holder for the fuel and the destination state of the fuel, sorted by type of fuel.(3) The number of gallons of motor fuel gained or lost at the terminal during the month.(4) The number of gallons of motor fuel in inventory at the beginning of each month and at the end of each month.(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. 34; 2006-162, s. 15(a); 2008-134, s. 43.)
NC Gen Stat § 105-449.101 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.101 - Motor fuel transporter to file informational return showing deliveries of motor fuel.

 105-449.101. Motor fuel transporter to file informational return showing deliveries of motor fuel.(a) Requirement. - A motor fuel transporter that is required to be licensed under this Article must file a monthly informational return with the Secretary that shows motor fuel transported in this State by the transporter during the month.(b) Content. - The return required by this section must contain the following information and any other information required by the Secretary:(1) The name and address of each person from whom the transporter received motor fuel outside the State for delivery in the State, the amount of motor fuel received, the date the motor fuel was received, and the destination state of the fuel.(2) The name and address of each person from whom the transporter received motor fuel in the State for delivery outside the State, the amount of motor fuel delivered, the date the motor fuel was delivered, and the destination state of the fuel.(3) The name and address of each person from whom the transporter received motor fuel in the State for delivery in the State, the amount of motor fuel received, the date the motor fuel was received, and the destination state of the fuel.(c) Due Date. - The return required by this section 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. 35; 2002-108, s. 12; 2006-162, ss. 13(b), 15(b); 2008-134, s. 44.)
NC Gen Stat § 105-449.102 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.102 - Distributor to file return showing exports from a bulk plant.

 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.)
NC Gen Stat § 105-449.104 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.104 - Use of name and account number on return.

 105-449.104. Use of name and account number on return.When a transaction with a person licensed under this Article is required to be reported on a return, the return must state the licensee's name and the account number used by the Department to identify the licensee. The name of a licensee and the licensee's account number is stated on the lists compiled under G.S. 105-449.77.  (1995 (Reg. Sess., 1996), c. 647, s. 37; 2017-204, s. 4.5(k).)
NC Gen Stat § 105-449.105 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.105 - Monthly refunds for tax paid on exempt fuel, lost fuel, and accidental mixes that result in fuel unsuitable for highway use.

 105-449.105. Monthly refunds for tax paid on exempt fuel, lost fuel, and accidental mixes that result in fuel unsuitable for highway use.(a) Exempt Fuel. - An entity whose use of motor fuel is exempt from tax may obtain a monthly refund of any motor fuel excise tax the entity pays on its motor fuel. A person who sells motor fuel to an entity whose use of motor fuel is exempt from tax may obtain a monthly refund of any motor fuel excise tax the person pays on motor fuel it sells to the entity. A credit card company that issues a credit card to an entity whose use of motor fuel is exempt from tax may obtain a monthly refund of any motor fuel excise tax the company pays on motor fuel the entity purchases using the credit card.A person may obtain a monthly refund of tax paid by the person on exported fuel, including fuel whose shipping document shows this State as the destination state but was diverted to another state in accordance with the diversion procedures established by the Secretary. An out-of-state bulk end-user is not allowed a refund on fuel exported from a bulk plant unless the bulk end-user is licensed as an exporter.(b) Lost Fuel. - A supplier, an importer, or a distributor that loses tax-paid motor fuel due to damage to a conveyance transporting the motor fuel, fire, a natural disaster, an act of war, or an accident may obtain a monthly refund for the tax paid on the fuel.(c) Accidental Mixes. - A person that accidentally combines any of the following may obtain a monthly refund for the amount of tax paid on the fuel:(1) Dyed diesel fuel with tax-paid motor fuel.(2) Gasoline with diesel fuel.(3) Undyed diesel fuel with dyed kerosene.(d) Repealed by Session Laws 1998-98, s. 29.(e) Refund Amount. - The amount of a refund allowed under this section is the amount of excise tax paid, less the amount of any discount allowed on the fuel under G.S. 105-449.93.  (1995, c. 390, s. 3; c. 523, ss. 32.1, 32.2; 1995 (Reg. Sess., 1996), c. 647, s. 38; 1997-6, s. 12; 1997-60, s. 17; 1998-98, s. 29; 2000-173, s. 16; 2001-205, s. 3; 2008-134, s. 46.)
NC Gen Stat § 105-449.105A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.105A - Monthly refunds for kerosene.

 105-449.105A. Monthly refunds for kerosene.(a) Refund for Undyed Kerosene Sold to an End User for Non-Highway Use. - A distributor who sells kerosene to an end user for one of the purposes listed in this subsection may obtain a monthly refund for the excise tax the distributor paid on the kerosene, less the amount of any discount allowed on the kerosene under G.S. 105-449.93, if the distributor dispenses the kerosene into a storage facility of the end user that contains fuel used only for one of those purposes and the storage facility is installed in a manner that makes use of the fuel for any other purpose improbable.(1) Heating.(2) Drying crops.(3) A manufacturing process.(b) Liability. - If the Secretary determines that the Department overpaid a distributor by refunding more tax to the distributor than is due under this section, the distributor is liable for the amount of the overpayment.  (1998-146, s. 8; 2000-173, s. 17; 2001-205, s. 6; 2006-162, s. 14(g); 2008-134, ss. 47, 48; 2010-95, s. 29(a).)
NC Gen Stat § 105-449.105B (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.105B - Monthly hold harmless refunds for licensed distributors and some licensed importers.

 105-449.105B. Monthly hold harmless refunds for licensed distributors and some licensed importers.If a licensed distributor or licensed importer purchases motor fuel from a licensed supplier during a month and the discount the distributor or importer receives under G.S. 105-449.93(b) on the motor fuel is less than the amount the distributor or importer would have received during that month if the distributor or importer had been allowed a discount on taxable gasoline purchased by the distributor or importer from a supplier under the following schedule, the distributor or importer is allowed a monthly refund of the difference: Amount of Gasoline Purchased  Percentage   Each Month  Discount  First 150,000 gallons  2%  Next 100,000 gallons  1 1/2%  Amount over 250,000 gallons  1%.  In determining the amount of discounts a distributor or importer received under G.S. 105-449.93(b) for motor fuel purchased in a month, a distributor or importer is considered to have received the amount of any discounts the distributor or importer could have received under that subsection but did not receive because the distributor or importer failed to pay the tax due to the supplier by the date the supplier had to pay the tax to the State.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 29; 1997-6, s. 11; 2009-445, s. 35(a); 2010-95, s. 30.)
NC Gen Stat § 105-449.106 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.106 - Quarterly refunds for nonprofit organizations, taxicabs, and special mobile equipment.

 105-449.106. Quarterly refunds for nonprofit organizations, taxicabs, and special mobile equipment.(a) Nonprofits. - A nonprofit organization listed below that purchases and uses motor fuel may receive a quarterly refund, for the excise tax paid during the preceding quarter, at a rate equal to the tax rate in effect under G.S. 105-449.80 for the time period for which the refund is claimed, less one cent (1 ) per gallon.An application for a refund allowed under this subsection must be made in accordance with this Part and must be signed by the chief executive officer of the organization. The chief executive officer of a nonprofit organization is the president of the organization or another officer of the organization designated in the charter or bylaws of the organization.Any of the following entities may receive a refund under this subsection:(1) Repealed by Session Laws 2002-108, s. 13, effective January 1, 2003.(2) A private, nonprofit organization that transports passengers under contract with or at the express designation of a unit of local government.(3) A volunteer fire department.(4) A volunteer rescue squad.(5) A sheltered workshop recognized by the Department of Health and Human Services.(b) Repealed by 2014-100, s. 34.6(a), effective for taxable years beginning on or after January 1, 2015.(c) Special Mobile Equipment. - A person who purchases and uses motor fuel for the off-highway operation of special mobile equipment registered under Chapter 20 of the General Statutes may receive a quarterly refund, for the excise tax paid during the preceding quarter, at a rate equal to the tax rate in effect under G.S. 105-449.80 for the time period for which the refund is claimed, less the amount of sales and use tax due on the fuel under this Chapter, as determined in accordance with G.S. 105-449.107(c). An application for a refund must be made in accordance with this Part.  (1995, c. 390, s. 3; 1997-6, s. 13; 1997-443, s. 11A.118(a); 1999-438, s. 24; 2002-108, s. 13; 2005-435, s. 15; 2006-162, s. 16(a); 2010-95, s. 31(a), (b); 2014-3, s. 9.10(a); 2014-100, s. 34.6(a); 2016-5, s. 4.10(b).)
NC Gen Stat § 105-449.108 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.108 - When an application for a refund is due.

 105-449.108. When an application for a refund is due.(a) Due Dates. - The due dates of applications for refunds are as follows:Refund Period  Due Date  Annual  April 15 after the end of the year  Quarterly  Last day of the month after the end of the quarter  Monthly  22nd day after the end of the month  (b) Requirements. - An application for a refund allowed under this Part must be filed with the Secretary and be in the form required by the Secretary. The application must state that the applicant has paid for the fuel for which a refund is claimed or that payment for the fuel has been secured to the seller's satisfaction. An application for an annual refund must state whether or not the applicant has filed a North Carolina income tax return for the preceding taxable year.(c) Repealed by Session Laws 1998-146, s. 10, effective September 18, 1998.(d) Late Application. - A refund applied for more than three years after the date the application is due is barred.  (1995, c. 390, s. 3; 1997-6, s. 15; 1998-146, s. 10; 1998-212, s. 29A.14(r); 2008-134, s. 49; 2010-95, s. 32.)
NC Gen Stat § 105-449.110 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.110 - Review of refund application and payment of refund.

 105-449.110. Review of refund application and payment of refund.(a) Decision. - Upon determining that an application for refund is correct, the Secretary must issue the applicant a warrant upon the State Treasurer for the amount of the refund. If the Secretary determines that an application for refund is incorrect, the Secretary must send the applicant a proposed denial of the request for a refund. The provisions of Article 9 of this Chapter apply to the procedure for requesting a review of proposed denial of a refund sought under this Article.(b) Interest. - The rate of interest payable on a refund is the rate set in G.S. 105-241.21. Interest accrues on a refund from the date that is 90 days after the later of the following:(1) The date the application for refund was filed.(2) The date the application for refund was due.  (1995, c. 390, s. 3; 1998-98, s. 30; 2007-491, s. 44(1)a; 2017-204, s. 4.5(l).)
NC Gen Stat § 105-449.114 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.114 - Authority for agreement with Eastern Band of Cherokee Indians.

 105-449.114. Authority for agreement with Eastern Band of Cherokee Indians.(a) By virtue of an Act of June 4, 1924, Pub. L. No. 68-191, Ch. 253, 43 Stat. 370, Congress and the United States courts have recognized the Eastern Band of Cherokee Indians as possessing sovereign legal rights over their members and their trust lands.(b) The following definitions apply in this act:(1) Chief. - The Principal Chief of the Eastern Band of the Cherokee Indians.(2) Council. - The Tribal Council of the Eastern Band of the Cherokee Indians.(3) Tribe. - The Eastern Band of the Cherokee Indians.(c) Notwithstanding any other provision of law concerning refunds of motor fuels and alternative fuels taxes, the Department of Revenue may enter into a memorandum of understanding or an agreement with the Eastern Band of Cherokee Indians to make refunds of motor fuels and alternative fuels taxes to the Tribe in its collective capacity on behalf of its members who reside on or engage in otherwise taxable transactions within Cherokee trust lands. The memorandum or agreement shall be approved by the Council and signed by the Chief on behalf of the Tribe and shall be signed by the Secretary of Revenue on behalf of Department of Revenue. The memorandum or agreement may not affect the right of an individual member of the Tribe to a refund and shall provide for deduction of amounts refunded to individual members of the Tribe from the amounts to be refunded to the Tribe on behalf of all members. The memorandum or agreement may be effective for a definite or indefinite period, as specified in the agreement. (1989, c. 753, ss. 1-3; 1991, c. 193, s. 6; 2002-108, s. 14.)