2010 North Carolina Code
Chapter 105 Taxation.
Article 36C - Gasoline, Diesel, and Blends.
105-449.105A. (Effective until January 1, 2011) Monthly refunds for kerosene.

105‑449.105A. (Effective until January 1, 2011) Monthly refunds for kerosene.

(a) Refund. A distributor who sells kerosene to any of the following 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:

(1) The end‑user of the kerosene, if the distributor dispenses the kerosene into a storage facility of the end‑user that contains fuel used only for one of the following purposes and the storage facility is installed in a manner that makes use of the fuel for any other purpose improbable:

a. Heating.

b. Drying crops.

c. A manufacturing process.

(2) A retailer of kerosene, if the distributor dispenses the kerosene into a storage facility that meets both of the following conditions:

a. It is marked with the phrase "Undyed, Untaxed Kerosene, Nontaxable Use Only" or a similar phrase that clearly indicates that the fuel is not to be used to operate a highway vehicle.

b. It either has a dispensing device that is not suitable for use in fueling a highway vehicle or is kept locked by the retailer and must be unlocked by the retailer for each sale of kerosene.

(3) An airport, if the distributor dispenses the kerosene into a storage facility that contains fuel used only for fueling airplanes and that meets at least one of the following conditions:

a. It is marked with the phrase "Undyed, Untaxed Kerosene, Nontaxable Use Only" or a similar phrase that clearly indicates that the fuel is not to be used to operate a highway vehicle.

b. It has a dispensing device that is not suitable for use in fueling a highway vehicle.

(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. This liability applies regardless of whether the actions of a retailer of kerosene contributed to the overpayment. (1998‑146, s. 8; 2000‑173, s. 17; 2001‑205, s. 6; 2006‑162, s. 14(g); 2008‑134, ss. 47, 48.)

105‑449.105A. (Effective January 1, 2011) 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).)