North Carolina General Statutes 105-449.42. Payment of tax
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The tax levied by this Article is due when a motor carrier files a quarterly return 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. ?(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).)