reglab/housing_qa huggingface dataset:
NC Gen Stat § 105-449.83 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.83 - Liability for tax on imports.

 105-449.83. Liability for tax on imports.(a) By System Transfer. - The excise tax imposed by G.S. 105-449.81(2) on motor fuel imported by a system transfer to a refinery is payable by the refiner. The excise tax imposed by that subdivision on motor fuel imported by a system transfer to a terminal is payable by the person importing the fuel and by the terminal operator, both of which are jointly and severally liable for payment of the tax due on the fuel.(b) From Out-of-State Terminal. - The excise tax imposed by G.S. 105-449.81(3) on motor fuel that is removed from a terminal rack located in another state and has this State as its destination state is payable by the importer of the fuel as follows:(1) If the importer of the fuel is a licensed supplier in this State and the fuel is removed for the supplier's own account for use in this State, the tax is payable by the supplier.(2) If the supplier of the fuel is licensed in this State as an elective supplier or a permissive supplier, the tax is payable to the supplier as trustee.(3) If no other subdivision of this subsection applies, the tax is payable by the importer when filing a return with the Secretary.(c) From Out-of-State Bulk Plant. - The excise tax imposed by G.S. 105-449.81(3) on motor fuel that is removed from a bulk plant located in another state is payable by the person that imports the fuel. (1995, c. 390, s. 3.)
NC Gen Stat § 105-449.83A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.83A - Liability for tax on fuel grade ethanol and biodiesel.

 105-449.83A. Liability for tax on fuel grade ethanol and biodiesel.The excise tax imposed by G.S. 105-449.81(3b) on fuel grade ethanol is payable by the refiner or fuel alcohol provider. The excise tax imposed by G.S. 105-449.81(3b) on biodiesel is payable by the refiner or the biodiesel provider.  (1995 (Reg. Sess., 1996), c. 647, s. 15; 2008-134, s. 34; 2009-445, s. 34(b); 2014-3, s. 9.7(b).)
NC Gen Stat § 105-449.84 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.84 - Liability for tax on blended fuel.

 105-449.84. Liability for tax on blended fuel.(a) On Blender. - The excise tax imposed by G.S. 105-449.81(4) on blended fuel made in this State is payable by the blender. The number of gallons of blended fuel on which the tax is payable is the difference between the number of gallons of blended fuel made and the number of gallons of previously taxed motor fuel used to make the blended fuel.(b) On Importer. - The excise tax imposed by G.S. 105-449.81(4) on blended fuel imported to this State is payable by the importer.(c) Blends Made at Terminal. - The following blended fuel is considered to have been made by the supplier of gasoline or undyed diesel fuel used in the blend:(1) An in-line-blend made by combining a liquid with gasoline or undyed diesel fuel as the fuel is delivered at a terminal rack into the motor fuel storage compartment of a transport truck or a tank wagon.(2) A kerosene splash-blend made when kerosene is delivered at a terminal into a motor fuel storage compartment of a transport truck or a tank wagon and undyed diesel fuel is also delivered at that terminal into the same storage compartment, if the buyer of the kerosene notified the supplier before or at the time of delivery that the kerosene would be used to make a splash-blend. (1995, c. 390, s. 3.)
NC Gen Stat § 105-449.84A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.84A - Liability for tax on behind-the-rack transfers.

 105-449.84A. Liability for tax on behind-the-rack transfers.The excise tax imposed by G.S. 105-449.81(5) on motor fuel that is transferred within the terminal transfer system and is subject to the federal excise tax is payable by the supplier of the fuel, the person receiving the fuel, and the terminal operator of the terminal at which the fuel was transferred, all of whom are jointly and severally liable for the tax. The excise tax imposed by that subdivision on motor fuel that is transferred within the terminal transfer system by a person that is not licensed under this Article as a supplier is payable by the person transferring the motor fuel, the person receiving the motor fuel, and the terminal operation of the terminal at which the fuel was transferred, all of whom are jointly and severally liable for the tax.  (1995 (Reg. Sess., 1996), c. 647, s. 17; 2008-134, s. 35.)
NC Gen Stat § 105-449.85 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.85 - Compensating tax on and liability for unaccounted for motor fuel losses at a terminal.

 105-449.85. Compensating tax on and liability for unaccounted for motor fuel losses at a terminal.(a) Tax. - An excise tax at the motor fuel rate is imposed annually on unaccounted for motor fuel losses at a terminal that exceed one-half of one percent (0.5%) of the number of net gallons removed from the terminal during the year by a system transfer or at a terminal rack. To determine if this tax applies, the terminal operator of the terminal must determine the difference between the following:(1) The amount of motor fuel in inventory at the terminal at the beginning of the year plus the amount of motor fuel received by the terminal during the year.(2) The amount of motor fuel in inventory at the terminal at the end of the year plus the amount of motor fuel removed from the terminal during the year.(b) Liability. - The terminal operator whose motor fuel is unaccounted for is liable for the tax imposed by this section and is liable for a penalty equal to the amount of tax payable. Motor fuel received by a terminal operator and not shown on an informational return filed by the terminal operator with the Secretary as having been removed from the terminal is presumed to be unaccounted for motor fuel. A terminal operator may establish that it can account for motor fuel received at a terminal but not shown on an informational return as having been removed from the terminal if the motor fuel was lost or part of a transmix.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 18; 2008-134, s. 36.)
NC Gen Stat § 105-449.86 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.86 - Tax on and liability for dyed diesel fuel used to operate certain highway vehicles.

 105-449.86. Tax on and liability for dyed diesel fuel used to operate certain highway vehicles.(a) Tax. - An excise tax at the motor fuel rate is imposed on dyed diesel fuel acquired to operate any of the following:(1) Repealed by Session Laws 2003-349, s. 10.8, effective January 1, 2004.(2) A local bus that is allowed by 4082(b)(3) of the Code to use dyed diesel fuel.(3) A highway vehicle that is owned by or leased to an educational organization that is not a public school and is allowed by 4082(b)(1) or (b)(3) of the Code to use dyed diesel fuel.(4) Repealed by Session Laws 2005-435, s. 12, effective September 27, 2005.(b) Liability. - If the distributor of dyed diesel fuel that is taxable under this section is not liable for the tax imposed by this section, the person that acquires the fuel is liable for the tax. The distributor of dyed diesel fuel that is taxable under this section is liable for the tax imposed by this section in the following circumstances:(1) When the person acquiring the dyed diesel fuel has storage facilities for the fuel and is therefore a bulk end-user of the fuel.(2) When the person acquired the dyed diesel fuel from a retail outlet of the distributor by using an access card or code indicating that the person's use of the fuel is taxable under this section.  (1995, c. 390, s. 3; 2003-349, s. 10.8; 2005-435, s. 12; 2008-134, s. 37.)
NC Gen Stat § 105-449.87 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.87 - Backup tax and liability for the tax.

 105-449.87. Backup tax and liability for the tax.(a) Tax. - An excise tax at the motor fuel rate is imposed on the following:(1) Dyed diesel fuel that is used to operate a highway vehicle for a use that is not a nontaxable use under 4082(b) of the Code.(2) Motor fuel that was allowed an exemption from the motor fuel tax and was then used for a taxable purpose.(3) Motor fuel that is used to operate a highway vehicle after an application for a refund of tax paid on the motor fuel is made or allowed under G.S. 105-449.107(a) on the basis that the motor fuel was used for an off-highway purpose.(4) Repealed by Session Laws 1995 (Regular Session, 1996), c. 647, s. 19.(5) Motor fuel that, based on its shipping document, is destined for delivery to another state and is then diverted and delivered in this State.(b) General Liability. - The operator of a highway vehicle that uses motor fuel that is taxable under subdivisions (a)(1) through (a)(3) of this section is liable for the tax. If the highway vehicle that uses the fuel is owned by or leased to a motor carrier, the motor carrier is jointly and severally liable for the tax. If the end-seller of motor fuel taxable under this section knew or had reason to know that the motor fuel would be used for a purpose that is taxable under this section, the end-seller is jointly and severally liable for the tax. If the Secretary determines that a bulk end-user or retailer used or sold untaxed dyed diesel fuel to operate a highway vehicle when the fuel is dispensed from a storage facility or through a meter marked for nonhighway use, all fuel delivered into that storage facility is presumed to have been used to operate a highway vehicle. An end-seller of dyed diesel fuel is considered to have known or had reason to know that the fuel would be used for a purpose that is taxable under this section if the end-seller delivered the fuel into a storage facility that was not marked as required by G.S. 105-449.123.(c) Diverted Fuel. - The person who authorizes a change in the destination state of motor fuel from the state given on the fuel's shipping document to North Carolina is liable for the tax due on the motor fuel. If motor fuel is diverted from North Carolina to another state, only the person who authorized the fuel to be diverted is eligible for a refund of the amount of tax paid on the fuel.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 19; 1997-60, s. 8; 1998-146, s. 5; 1999-438, s. 22; 2002-108, s. 10; 2008-134, s. 38.)
NC Gen Stat § 105-449.88 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.88 - Exemptions from the excise tax.

 105-449.88. Exemptions from the excise tax.The excise tax on motor fuel does not apply to the following:(1) Motor fuel removed, by transport truck or another means of transfer outside the terminal transfer system, from a terminal for export, if the motor fuel is removed by a licensed distributor or a licensed exporter and the supplier of the motor fuel collects tax on it at the rate of the motor fuel's destination state.(1a) Motor fuel removed by transport truck from a terminal for export if the motor fuel is removed by a licensed distributor or licensed exporter, the supplier that is the position holder for the motor fuel sells the motor fuel to another supplier as the motor fuel crosses the terminal rack, the purchasing supplier or its customer receives the motor fuel at the terminal rack for export, and the supplier that is the position holder collects tax on the motor fuel at the rate of the motor fuel's destination state.(2) Motor fuel sold to the federal government for its use.(3) Motor fuel sold to the State for its use.(4) Motor fuel sold to a local board of education for use in the public school system.(5) Diesel that is kerosene and is sold to an airport.(6) Motor fuel sold to a charter school for use for charter school purposes.(7) Motor fuel sold to a community college for use for community college purposes.(8) Motor fuel sold to a county or a municipal corporation for its use.(9) Biodiesel that is produced by an individual for use in a private passenger vehicle registered in that individual's name pursuant to Chapter 20 of the General Statutes. For the purposes of this subdivision, the term "private passenger vehicle" has the same meaning as in G.S. 20-4.01.(10) Motor fuel sold to a hospital authority created under G.S. 131E-17.(11) Motor fuel sold to a joint agency created by interlocal agreement pursuant to G.S. 160A-462 to provide fire protection, emergency services, or police protection.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, ss. 20, 21; 1998-98, s. 28; 1998-146, s. 6; 2000-72, s. 2; 2000-173, ss. 13(b), 15; 2001-427, s. 9(a); 2002-108, s. 11; 2007-524, s. 1; 2016-5, s. 5.3(d); 2018-39, s. 1.)
NC Gen Stat § 105-449.88A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.88A - Liability for tax due on motor fuel designated as exempt by the use of cards or codes.

 105-449.88A. Liability for tax due on motor fuel designated as exempt by the use of cards or codes.(a) Repealed by Session Laws 2006-162, s. 14(b), effective January 1, 2007, and applicable to motor fuel purchased on or after that date.(b) Exempt Card or Code. - An entity that issues an exempt card or code has a duty to determine if the person to whom it is issued is exempt from the motor fuel excise tax. An entity that issues an exempt card or code to a person who is not exempt from tax is liable for tax due on motor fuel the person purchases at retail by use of the exempt card or code. If a supplier authorizes another entity to issue an exempt card or code to a person who is not exempt from tax, the supplier and the entity that issued the card are jointly and severally liable for tax due on motor fuel the person purchases at retail by use of the exempt card or code.(c) Card Holder. - A person to whom an exempt card or code is issued is liable for any tax due on fuel purchased with the card or code for a purpose that is not exempt. A person who misuses an exempt card or code by purchasing fuel with the card or code for a purpose that is not exempt is liable for the tax due on the fuel. (1997-60, s. 9; 2001-205, s. 4; 2006-162, s. 14(b).)
NC Gen Stat § 105-449.89 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.89 - Restrictions on removal of motor fuel from terminal.

 105-449.89. Restrictions on removal of motor fuel from terminal.(a) By Bulk End-User. - An out-of-state bulk end-user may not remove motor fuel from a terminal in this State for use in the state in which the bulk end-user is located unless the bulk end-user is licensed under this Article as an exporter. An out-of-state bulk end-user that is not licensed under this Article may remove motor fuel from a bulk plant in this State.(b) To Marine Vessel. - A supplier may not transfer motor fuel from a terminal to a marine vessel unless the person to whom the supplier transfers the motor fuel is licensed as a supplier.  (1995 (Reg. Sess., 1996), c. 647, s. 22; 1997-60, s. 10; 2008-134, s. 39.)
NC Gen Stat § 105-449.90 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.90 - When tax return and payment are due.

 105-449.90. When tax return and payment are due.(a) Filing Periods. - The excise tax imposed by this Article is payable when a return is due. A return is due annually or monthly, as specified in this section. A return must be filed with the Secretary and be in the form required by the Secretary.An annual return is due within 45 days after the end of each calendar year. An annual return covers tax liabilities that accrue in the calendar year preceding the date the return is due.A monthly return of a person other than an occasional importer is due within 22 days after the end of each month. A monthly return of an occasional importer is due by the 3rd of each month. A monthly return covers tax liabilities that accrue in the calendar month preceding the date the return is due.(b) Annual Filers. - A terminal operator must file an annual return for the compensating tax imposed by G.S. 105-449.85.(c) Repealed by Session Laws 2006-162, s. 14(c), effective January 1, 2007, and applicable to motor fuel purchased on or after that date.(d) Monthly Filers on 22nd. - The following persons must file a monthly return by the 22nd of each month:(1) A refiner.(2) A supplier.(3) A bonded importer.(4) A blender.(5) A tank wagon importer.(6) A person that incurred a liability under G.S. 105-449.86 during the preceding month for the tax on dyed diesel fuel used to operate certain highway vehicles.(7) A person that incurred a liability under G.S. 105-449.87 during the preceding month for the backup tax on motor fuel.(e) Monthly Filers on 3rd. - An occasional importer must file a monthly return by the third day of each month. An occasional importer is not required to file a return if all the motor fuel imported by the importer in a reporting period was removed at a terminal located in another state and the supplier of the fuel is an elective supplier or a permissive supplier.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 23; 1997-60, s. 11; 2006-162, s. 14(c); 2019-6, s. 4.12.)
NC Gen Stat § 105-449.90A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.90A - Payment by supplier of destination state tax collected on exported motor fuel.

 105-449.90A. Payment by supplier of destination state tax collected on exported motor fuel.Tax collected by a supplier on exported motor fuel is payable by the supplier to the destination state. Payments of destination state tax are due to the destination state on the date set by the law of the destination state. (1995 (Reg. Sess., 1996), c. 647, s. 24; 2005-435, s. 13.)
NC Gen Stat § 105-449.91 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.91 - Remittance of tax to supplier.

 105-449.91. Remittance of tax to supplier.(a) Distributor. - A distributor must remit tax due on motor fuel removed at a terminal rack to the supplier of the fuel. A licensed distributor has the right to defer the remittance of tax to the supplier, as trustee, until the date the trustee must pay the tax to this State or to another state. The time when an unlicensed distributor must remit tax to a supplier is governed by the terms of the contract between the supplier and the unlicensed distributor.(b) Exporter. - A licensed exporter must remit tax due on motor fuel removed at a terminal rack to the supplier of the fuel. The time when a licensed exporter must remit tax to a supplier is governed by the law of the destination state of the exported motor fuel.(c) Importer. - A licensed importer must remit tax due on motor fuel removed at a terminal rack of a permissive or an elective supplier to the supplier of the fuel. A licensed importer that removes fuel from a terminal rack of a permissive or an elective supplier has the right to defer the remittance of tax to the supplier until the date the supplier must pay the tax to this State. (d) General. - A person who removes motor fuel at a terminal rack and is not subject to another subsection in this section must remit tax due on the motor fuel to the supplier of the fuel. The time the person must remit tax to a supplier is governed by the terms of the contract between the supplier and the person.The method by which a person must remit tax to a supplier under this section is governed by the terms of the contract between the supplier and that person. G.S. 105-449.76 governs the cancellation of a license of a distributor, an exporter, and an importer.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 25; 1997-60, s. 12; 2008-134, s. 40.)
NC Gen Stat § 105-449.92 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.92 - Notice to suppliers of cancellation, revocation, or reissuance of certain licenses; effect of notice.

 105-449.92. Notice to suppliers of cancellation, revocation, or reissuance of certain licenses; effect of notice.(a) Notice to Suppliers. - If the Secretary cancels or revokes a distributor's license, an exporter's license, or an importer's license, the Secretary must notify all suppliers of the cancellation or revocation. If the Secretary issues a license to a distributor, an exporter, or an importer whose license was cancelled or revoked, the Secretary must notify all suppliers of the issuance.(b) Effect of Notice. - A supplier that sells motor fuel to a distributor after receiving notice from the Secretary that the Secretary has cancelled or revoked the distributor's license is jointly and severally liable with the distributor for any tax due on motor fuel the supplier sells to the distributor after receiving the notice. This joint and several liability does not apply to excise tax due on motor fuel sold to a previously unlicensed distributor after the supplier receives notice from the Secretary that the Secretary has issued another license to the distributor.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 26; 1997-60, s. 13; 2017-204, s. 4.5(h).)
NC Gen Stat § 105-449.93 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.93 - Percentage discount for licensed distributors and some licensed importers.

 105-449.93. Percentage discount for licensed distributors and some licensed importers.(a) Repealed by Session Laws 2006-162, s. 14(d), effective January 1, 2007, and applicable to motor fuel purchased on or after that date.(b) Percentage Discount. - A licensed distributor that pays the tax due a supplier by the date the supplier must pay the tax to the State may deduct from the amount due a discount of one percent (1%) of the amount of tax payable. A licensed importer that removes motor fuel from a terminal rack of a permissive or an elective supplier and that pays the tax due the supplier by the date the supplier must pay the tax to the State may deduct from the amount due a discount of the same amount allowed a licensed distributor. The discount covers the expense of furnishing a bond and losses due to shrinkage or evaporation. A supplier may not directly or indirectly deny this discount to a licensed distributor or licensed importer that pays the tax due the supplier by the date the supplier must pay the tax to the State. (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 27; 2006-162, s. 14(d).)
NC Gen Stat § 105-449.95 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.95 - Recodified as G.S. 105-449.105B by Session Laws 2009-445, s. 35(a), effective January 1, 2010.

 105-449.95: Recodified as G.S. 105-449.105B by Session Laws 2009-445, s. 35(a), effective January 1, 2010.