{"data":{"id":"us-nc/n.c.-gen.-stat.-105-449.39","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-449.39","heading":"Credit for payment of motor fuel tax.","body":"(a)\tCredit. - Every motor carrier subject to the tax levied by this Article is entitled to a credit for tax paid by the carrier on fuel purchased in the State. The amount of the credit is determined using the tax rate in effect under G.S. 105-449.80 for the date the fuel is placed into the qualified motor vehicle. To obtain a credit, the motor carrier must furnish evidence satisfactory to the Secretary that the tax for which the credit is claimed has been paid.\n(b)\tRefund. - If the amount of a credit to which a motor carrier is entitled for a quarter exceeds the motor carrier's liability for that quarter, the excess is refundable in accordance with G.S. 105-241.7. (1955, c. 823, s. 3; 1969, c. 600, s. 22; c. 1098; 1973, c. 476, s. 193; 1979, 2nd Sess., c. 1098; 1981, c. 690, s. 3; 1985 (Reg. Sess., 1986), c. 982, s. 17; 1987, c. 315; 1989, c. 692, s. 5.7; 1991, c. 182, s. 3; c. 487, s. 3; 1998-146, s. 1; 1999-337, s. 37; 2005-435, s. 3; 2007-491, s. 40; 2010-95, s. 26(a); 2016-5, s. 4.10(a); 2023-12, s. 3.10.)","path":["","SUBCHAPTER V. MOTOR FUEL TAXES.","Article 36B. Tax on Motor Carriers."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-449.39.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"6ea9ccebbfd3f1aec92e8bfceb341e894a9b4f212fbb1e05f1f8d36da24b7212","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-449.38","next":"us-nc/n.c.-gen.-stat.-105-449.40"},"notice":"GroundRules: Original legal text. Not legal advice."}