GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1991

S	1 

SENATE BILL 112

Short Title:  Diesel Annual Report/Conforming Changes.   	(Public)
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Sponsors: Senators Winner, Kincaid, and Staton.
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Referred to:  Transportation.
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February 20, 1991

A BILL TO BE ENTITLED
AN ACT TO MAKE ANNUAL SPECIAL FUEL REPORTS DUE THE SAME TIME AS ANNUAL MOTOR CARRIER REPORTS AND TO MAKE CONFORMING CHANGES TO THE MOTOR CARRIER LAWS TO FACILITATE ANNUAL MOTOR CARRIER REPORTS.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-449.10 reads as rewritten:
"§ 105-449.10. Reports and payment of tax by user.
(a)	Report.– Each user required to be licensed under this Article shall keep records and make reports to the Secretary in accordance with regulations adopted by the Secretary.  The records and reports shall show all purchases, sales, deliveries, and use of fuel by the licensed user.  A licensed user shall file a report on a quarterly basis unless the Secretary has given the licensed user permission to file a report on an annual basis.  A quarterly report covers a calendar quarter and is due by the last day in April, July, October, and January.
The Secretary may authorize a licensed user to file an annual report if either of the following applies:
(1)	The licensed user is not a motor carrier under Article 36B of this Chapter.
(2)	The licensed user is a motor carrier under Article 36B of this Chapter but is not required to file a quarterly report under G.S. 105-449.45.
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 licensed user 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 licensed user may continue to file an annual report until notified by the Secretary to file a quarterly report.  
(b)	Payment.– A user who acquires nontaxpaid fuel is liable for the tax levied by this Article on the fuel.  A licensed user shall pay the tax due on nontaxpaid fuel acquired during a reporting period when filing a report for that period.  An unlicensed user who acquires nontaxpaid fuel shall report the fuel and pay the tax due on the fuel in the same manner as a licensed user."
Sec. 2.  G.S. 105-449.37(b) reads as rewritten:
"(b)	Liability.–  A motor carrier who operates on one or more days of a reporting period is liable for the tax imposed by this Article for that reporting period and is entitled to the credits allowed for that reporting period."
Sec. 3.  G.S. 105-449.39 reads as rewritten:
"§ 105-449.39.  Credit for payment of motor fuel tax.
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.  A motor carrier who files a quarterly report is entitled to a credit at a rate equal to the flat cents-per-gallon rate plus the variable cents-per-gallon rate of tax in effect during the quarter for which the credit is claimed.  A motor carrier who files an annual report is entitled to a credit at a rate equal to the flat cents-per-gallon rate plus the average of the two variable cents-per-gallon rates of tax in effect during the year for which the credit is claimed.  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.
	If the amount of a credit to which a motor carrier is entitled for a reporting period exceeds the motor carrier's liability for that reporting period, the excess may, in accordance with rules adopted by the Secretary, be refunded to the motor carrier or carried forward and applied to the motor carrier's tax liability for another reporting period. The Secretary may not allow a refund without auditing the motor carrier's records unless the motor carrier:
(1)	Has furnished a bond under G.S. 105-449.40; or
(2)	Has complied with this Subchapter and the rules adopted under the Subchapter for at least a one-year period preceding the date the application for a refund is filed."
Sec. 4.  G.S. 105-449.42 reads as rewritten:
"§ 105-449.42. Payment of tax.
The tax levied by this Article is due when a motor carrier files a quarterly or an annual report under G.S. 105-449.45.  The amount of tax due shall be calculated upon the amount of gasoline or other motor fuel used by the motor carrier in its operations within this State during the reporting period covered by the report."
Sec. 5.  G.S 105-449.49 reads as rewritten:
"§ 105-449.49. Temporary permits.
Upon application to the Secretary and payment of a fee of  twenty-five dollars ($25.00), a motor carrier may obtain a temporary permit authorizing the carrier to operate a vehicle in the State without registering the vehicle in accordance with G.S. 105-449.47 for not more than 20 days. A motor carrier to whom a temporary permit has been issued may elect not to report its operation of the vehicle during the 20-day period.  A motor carrier who files a report for a reporting period in which the carrier paid a temporary permit fee may claim a credit for the amount of the fee.  A motor carrier whose operations are exclusively intrastate may obtain a refund of the fee by filing a report for the reporting period in which the fee was paid."
Sec. 6.  This act is effective upon ratification.