GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1989

H	3 

HOUSE BILL 603
Second Edition Engrossed 5/5/89
Ways and Means Senate Committee Substitute Adopted 7/18/90

Short Title:  Allow Annual Fuel Tax Filing.	(Public)
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Sponsors:
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Referred to:  
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March 15, 1989

A BILL TO BE ENTITLED
AN ACT TO ALLOW CERTAIN INTERSTATE MOTOR CARRIERS TO FILE ANNUAL FUEL USE TAX REPORTS.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-449.45 reads as rewritten:
"§ 105-449.45.  Reports of carriers.
(a)	Quarterly Report.  A motor carrier shall report its operations to the Secretary on a quarterly basis unless this subsection exempts the motor carrier from this requirement or permits the motor carrier to report on a different basis.  A motor carrier is not required to file a quarterly report if:
(1)	All the motor carrier's operations during the quarter were made under a temporary permit issued under G.S. 105-449.49.
(2)	All the motor carrier's operations during the quarter were in this State.
(3)	The motor carrier has been granted permission to file an annual report under subsection (b).
A quarterly report covers a calendar quarter and is due by the last day in April, July, October, and January.
(b)	Annual Report.  The Secretary may authorize a motor carrier whose estimated annual tax liability under this Article does not exceed two hundred dollars ($200.00) to file an annual report of its operations.  An annual report covers a fiscal year beginning on July 1 and ending on the following June 30 and is due by July 31 after the end of a fiscal year.  To file an annual report, a motor carrier must apply to the Secretary for permission to file on an annual basis.  An application must be submitted by the date set by the Secretary.  Once granted permission, a motor carrier may continue to file an annual report until notified by the Secretary to file a quarterly report.
(c)	Other Reports.  A motor carrier shall file with the Secretary other reports concerning its operations that the Secretary requires.
(d)	Penalties.  A motor carrier that fails to file a report under this section by the required date is subject to a penalty of up to fifty dollars ($50.00) for the first failure and of up to one hundred dollars ($100.00) for a subsequent failure."
Sec. 2.  This act shall become effective January 1, 1991.