105-449.42. Payment of tax.
The tax levied by this Article is due when a motor carrier files a quarterly return under G.S. 105-449.45. The amount of tax due is calculated on the amount of motor fuel or alternative fuel used by the motor carrier in its operations within this State during the quarter covered by the return. (1955, c. 823, s. 6; 1973, c. 476, s. 193; 1979, 2nd Sess., c. 1086, s. 2; 1983, c. 29, s. 2; 1991, c. 182, s. 4; 1999-337, s. 38; 2010-95, s. 26(c).)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 36B - Tax on Motor Carriers.
§ 105-449.37 - Definitions; tax liability; application.
§ 105-449.39 - Credit for payment of motor fuel tax.
§ 105-449.40 - Secretary may require bond.
§ 105-449.42 - Payment of tax.
§ 105-449.42A - Leased motor vehicles.
§ 105-449.43 - Application of tax proceeds.
§ 105-449.44 - How to determine the amount of fuel used in the State; presumption of amount used.
§ 105-449.45 - Returns of carriers.
§ 105-449.46 - Inspection of books and records.
§ 105-449.47 - Licensure of vehicles.
§ 105-449.47A - Denial of license application and decal issuance.
§ 105-449.47B - Revocation of license.
§ 105-449.49 - Temporary permits.
§ 105-449.51 - Violations declared to be misdemeanors.
§ 105-449.52 - Civil penalties applicable to motor carriers.
§ 105-449.54 - Commissioner of Motor Vehicles made process agent of nonresident motor carriers.
§ 105-449.57 - Cooperative agreements between jurisdictions.