If a licensed distributor or licensed importer purchases motor fuel from a licensed supplier during a month and the discount the distributor or importer receives under N.C. Gen. Stat. § 105-449.93(b) on the motor fuel is less than the amount the distributor or importer would have received during that month if the distributor or importer had been allowed a discount on taxable gasoline purchased by the distributor or importer from a supplier under the following schedule, the distributor or importer is allowed a monthly refund of the difference:

                Amount of Gasoline Purchased                                               Percentage

                            Each Month                                                                   Discount

First 150,000 gallons                                                                2%

Next 100,000 gallons                                                                1 1/2%

Amount over 250,000 gallons                                                  1%.

In determining the amount of discounts a distributor or importer received under N.C. Gen. Stat. § 105-449.93(b) for motor fuel purchased in a month, a distributor or importer is considered to have received the amount of any discounts the distributor or importer could have received under that subsection but did not receive because the distributor or importer failed to pay the tax due to the supplier by the date the supplier had to pay the tax to the State. ?(1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 29; 1997-6, s. 11; 2009-445, s. 35(a); 2010-95, s. 30.)