North Carolina General Statutes 105-449.42. Payment of tax
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Terms Used In North Carolina General Statutes 105-449.42
- state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3
The tax levied by this Article is due when a quarterly return is due under N.C. Gen. Stat. § 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. If a motor carrier is exempt from filing a return under N.C. Gen. Stat. § 105-449.45(b)(2), the tax levied by this Article is due when the tax becomes collectible under N.C. Gen. Stat. § 105-241.22 (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); 2023-12, s. 3.11.)