{"data":{"id":"us-nc/n.c.-gen.-stat.-105-449.105a","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-449.105A","heading":"Monthly refunds for kerosene.","body":"(a)\tRefund for Undyed Kerosene Sold to an End User for Non-Highway Use. - A distributor who sells kerosene to an end user for one of the purposes listed in this subsection may obtain a monthly refund for the excise tax the distributor paid on the kerosene, less the amount of any discount allowed on the kerosene under G.S. 105-449.93, if the distributor dispenses the kerosene into a storage facility of the end user that contains fuel used only for one of those purposes and the storage facility is installed in a manner that makes use of the fuel for any other purpose improbable.\n(1)\tHeating.\n(2)\tDrying crops.\n(3)\tA manufacturing process.\n(b)\tLiability. - If the Secretary determines that the Department overpaid a distributor by refunding more tax to the distributor than is due under this section, the distributor is liable for the amount of the overpayment. (1998-146, s. 8; 2000-173, s. 17; 2001-205, s. 6; 2006-162, s. 14(g); 2008-134, ss. 47, 48; 2010-95, s. 29(a).)","path":["","SUBCHAPTER V. MOTOR FUEL TAXES.","Article 36C. Gasoline, Diesel, and Blends.","Part 5. Refunds."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-449.105A.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"8cef5596a4392605e0bded3ce85bc2a27625961f4d248c4a6063d853d8b22782","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-449.105","next":"us-nc/n.c.-gen.-stat.-105-449.105b"},"notice":"GroundRules: Original legal text. Not legal advice."}