2005 North Carolina Code - General Statutes § 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 vehicles during that period.

(b)       Presumption. – The Secretary must check reports filed under this Article against the weigh station records and other records of the Division of Motor Vehicles of the Department of Transportation concerning motor carriers to determine if motor carriers that are operating in this State are filing the reports required by this Article. The Department may assess a motor carrier for the amount payable based on the presumed mileage. A motor carrier that does either of the following for a quarter is presumed to have traveled in this State during that quarter the number of miles equal to 10 trips of 450 miles each for each of the motor carrier's vehicles:

(1)       Fails to file a report for the quarter and the records of the Division indicate the carrier operated in this State during the quarter.

(2)       Files a report for the quarter that, based on the records of the Division, understates by at least twenty‑five percent (25%) the carrier's mileage in this State for the quarter.

(c)       Vehicles. – The number of vehicles of a motor carrier that is registered under this Article is the number of identification markers issued to the carrier. The number of vehicles of a carrier that is not registered under this Article is the number of vehicles 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.)