There is a newer version of the North Carolina General Statutes
2010 North Carolina Code
Chapter 105 Taxation.
Article 36C - Gasoline, Diesel, and Blends.
105-449.90A. Payment by supplier of destination state tax collected on exported motor fuel.
NC Gen Stat § 105-449.90A What's This?
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.)
Disclaimer: These codes may not be the most recent version. North Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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