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.)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 36C - Gasoline, Diesel, and Blends.
§ 105-449.61 - Tax restrictions; administration.
§ 105-449.65 - List of persons who must have a license.
§ 105-449.66 - Importer licensing.
§ 105-449.67 - List of persons who may obtain a license.
§ 105-449.68 - Restrictions on who can get a license as a distributor.
§ 105-449.69 - How to apply for a license.
§ 105-449.69A - Temporary license during disaster response period.
§ 105-449.70 - Supplier election to collect tax on out-of-state removals.
§ 105-449.71 - Permissive supplier election to collect tax on out-of-state removals.
§ 105-449.73 - Denial of license application.
§ 105-449.74 - Issuance of license.
§ 105-449.75 - Licensee must notify the Secretary of discontinuance of business.
§ 105-449.76 - Cancellation or revocation of license.
§ 105-449.77 - Records and lists of license applicants and license holders.
§ 105-449.81 - Excise tax on motor fuel.
§ 105-449.82 - Liability for tax on removals from a refinery or terminal.
§ 105-449.83 - Liability for tax on imports.
§ 105-449.83A - Liability for tax on fuel grade ethanol and biodiesel.
§ 105-449.84 - Liability for tax on blended fuel.
§ 105-449.84A - Liability for tax on behind-the-rack transfers.
§ 105-449.86 - Tax on and liability for dyed diesel fuel used to operate certain highway vehicles.
§ 105-449.87 - Backup tax and liability for the tax.
§ 105-449.88 - Exemptions from the excise tax.
§ 105-449.89 - Restrictions on removal of motor fuel from terminal.
§ 105-449.90 - When tax return and payment are due.
§ 105-449.90A - Payment by supplier of destination state tax collected on exported motor fuel.
§ 105-449.91 - Remittance of tax to supplier.
§ 105-449.93 - Percentage discount for licensed distributors and some licensed importers.
§ 105-449.96 - Information required on return filed by supplier.
§ 105-449.97 - Deductions and discounts allowed a supplier when filing a return.
§ 105-449.98 - Duties of supplier concerning payments by distributors, exporters, and importers.
§ 105-449.99 - Returns and discounts of importers.
§ 105-449.102 - Distributor to file return showing exports from a bulk plant.
§ 105-449.104 - Use of name and account number on return.
§ 105-449.105A - Monthly refunds for kerosene.
§ 105-449.107 - Annual refunds for certain vehicles with power attachments.
§ 105-449.107A - Sales tax due on motor fuel.
§ 105-449.108 - When an application for a refund is due.
§ 105-449.110 - Review of refund application and payment of refund.
§ 105-449.114 - Authority for agreement with Eastern Band of Cherokee Indians.
§ 105-449.115A - Shipping document required to transport fuel by tank wagon.
§ 105-449.117 - Penalties for highway use of dyed diesel or other non-tax-paid fuel.
§ 105-449.118 - Civil penalty for buying or selling non-tax-paid motor fuel.
§ 105-449.118A - Civil penalty for refusing to allow the taking of a motor fuel sample.
§ 105-449.119 - Review of civil penalty assessment.
§ 105-449.120 - Acts that are misdemeanors.
§ 105-449.121 - Record-keeping requirements; inspection authority.
§ 105-449.122 - Equipment requirements.
§ 105-449.123 - Marking requirements for dyed fuel storage facilities.
§ 105-449.125 - Distribution of tax revenue among various funds and accounts.