GroundRules
N.C. Gen. Stat. § 105-449.90A: Payment by supplier of destination state tax collected on exported motor fuel.
Where this section sits in the code
- SUBCHAPTER V. MOTOR FUEL TAXES.
- Article 36C. Gasoline, Diesel, and Blends.
- Part 4. Payment and Reporting.
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.)
Collected 2026-08-27T18:15:52Z. Source file · JSON