§ 105‑449.115. Shippingdocument required to transport motor fuel by railroad tank car or transporttruck.
(a) Issuance. Aperson may not transport motor fuel by railroad tank car or transport truckunless the person has a shipping document for its transportation that complieswith this section. A refiner, a terminal operator, a fuel alcohol provider, andthe operator of a bulk plant must give a shipping document to the person whooperates a railroad tank car or a transport truck into which motor fuel isloaded at the terminal rack or bulk plant rack.
(b) Content. Ashipping document issued by must contain the following information and anyother information required by the Secretary:
(1) Identification,including address, of the terminal or bulk plant from which the motor fuel wasreceived.
(1a) The type of motorfuel loaded.
(2) The date the motorfuel was loaded.
(3) The gross gallonsloaded if the motor fuel is loaded onto a transport truck, and the gross poundsloaded if the motor fuel is loaded onto a railroad tank car.
(3a) The motor fueltransporter for the motor fuel.
(4) The destinationstate of the motor fuel, as represented by the purchaser of the motor fuel orthe purchaser's agent.
(5) If the document isissued by a refiner or a terminal operator, the document must be machineprinted. If the motor fuel is loaded onto a transport truck, the document mustcontain the following information:
a. The net gallonsloaded.
b. A tax responsibilitystatement indicating the name of the supplier that is responsible for the taxdue on the motor fuel.
(c) Reliance. Aperson who issues a shipping document may rely on the representation made bythe purchaser of motor fuel or the purchaser's agent concerning the destinationstate of the motor fuel. A purchaser is liable for any tax due as a result ofthe purchaser's diversion of fuel from the represented destination state.
(d) Duties ofTransporter. A person to whom a shipping document was issued must do all ofthe following:
(1) Carry the shippingdocument in the conveyance for which it was issued when transporting the motorfuel described in it.
(2) Show the shippingdocument to a law enforcement officer upon request when transporting the motorfuel described in it.
(3) Deliver motor fueldescribed in the shipping document to the destination state printed on itunless the person does all of the following:
a. Notifies theSecretary before transporting the motor fuel into a state other than theprinted destination state that the person has received instructions since theshipping document was issued to deliver the motor fuel to a differentdestination state.
b. Receives from theSecretary a confirmation number authorizing the diversion.
c. Writes on theshipping document the change in destination state and the confirmation numberfor the diversion.
(4) Give a copy of theshipping document to the distributor or other person to whom the motor fuel isdelivered.
(e) Duties of PersonReceiving Shipment. A person to whom motor fuel is delivered by railroad tankcar or transport truck may not accept delivery of the motor fuel if thedestination state shown on the shipping document for the motor fuel is a stateother than North Carolina. To determine if the shipping document shows NorthCarolina as the destination state, the person to whom the fuel is deliveredmust examine the shipping document and must keep a copy of the shippingdocument. The person must keep a copy at the place of business where the motorfuel was delivered for 90 days from the date of delivery and must keep it atthat place or another place for at least three years from the date of delivery.A person who accepts delivery of motor fuel in violation of this subsection isjointly and severally liable for any tax due on the fuel.
(f) Sanctions AgainstTransporter. The acts listed in this subsection are grounds for a civilpenalty. The penalty is payable to the agency that assessed the penalty and ispayable by the person in whose name the conveyance is registered, if theconveyance is a transport truck, and is payable by the person responsible forthe movement of motor fuel in the conveyance, if the conveyance is a railroadtank car. The amount of the penalty is five thousand dollars ($5,000). Apenalty imposed under this subsection is in addition to any motor fuel taxassessed. The grounds for a civil penalty are:
(1) Transporting motorfuel in a railroad tank car or transport truck without a shipping document orwith a false or an incomplete shipping document.
(2) Delivering motorfuel to a destination state other than that shown on the shipping document.
(g) Penalty Defense. Compliancewith the conditions set out in this subsection is a defense to a civil penaltyimposed under subsection (f) of this section as a result of the delivery offuel to a state other than the destination state printed on the shippingdocument for the fuel. The Secretary must waive a penalty imposed against aperson under that subsection if the person establishes a defense under this subsection.The conditions for the defense are:
(1) The person notifiedthe Secretary of the diversion and received a confirmation number for thediversion before the imposition of the penalty.
(2) Tax was timely paidon the diverted fuel, unless the person is a motor fuel transporter.
(h) Sanctions. TheSecretary may assess a civil penalty of five thousand dollars ($5,000) againsta person who intentionally issues a shipping document that does not satisfy therequirements of subsection (b) of this section. (1995, c. 390, s. 3; 1995(Reg. Sess., 1996), c. 647, ss. 39, 40; 2002‑108, s. 15; 2003‑349,s. 10.9; 2005‑435, s. 16; 2007‑527, ss. 16(b), 18(a); 2008‑134,s. 50; 2009‑445, s. 36(a).)
§ 105‑449.115. Shippingdocument required to transport motor fuel by railroad tank car or transporttruck.
(a) Issuance. Aperson may not transport motor fuel by railroad tank car or transport truckunless the person has a shipping document for its transportation that complieswith this section. A refiner, a terminal operator, a fuel alcohol provider, andthe operator of a bulk plant must give a shipping document to the person whooperates a railroad tank car or a transport truck into which motor fuel isloaded at the terminal rack or bulk plant rack.
(b) Content. Ashipping document issued by must contain the following information and anyother information required by the Secretary:
(1) Identification,including address, of the terminal or bulk plant from which the motor fuel wasreceived.
(1a) The type of motorfuel loaded.
(2) The date the motorfuel was loaded.
(3) The gross gallonsloaded if the motor fuel is loaded onto a transport truck, and the gross poundsloaded if the motor fuel is loaded onto a railroad tank car.
(3a) The motor fueltransporter for the motor fuel.
(4) The destinationstate of the motor fuel, as represented by the purchaser of the motor fuel orthe purchaser's agent.
(5) If the document isissued by a refiner or a terminal operator, the document must be machineprinted. If the motor fuel is loaded onto a transport truck, the document mustcontain the following information:
a. The net gallonsloaded.
b. A tax responsibilitystatement indicating the name of the supplier that is responsible for the taxdue on the motor fuel.
(c) Reliance. Aperson who issues a shipping document may rely on the representation made bythe purchaser of motor fuel or the purchaser's agent concerning the destinationstate of the motor fuel. A purchaser is liable for any tax due as a result ofthe purchaser's diversion of fuel from the represented destination state.
(d) Duties ofTransporter. A person to whom a shipping document was issued must do all ofthe following:
(1) Carry the shippingdocument in the conveyance for which it was issued when transporting the motorfuel described in it.
(2) Show the shippingdocument to a law enforcement officer upon request when transporting the motorfuel described in it.
(3) Deliver motor fueldescribed in the shipping document to the destination state printed on itunless the person does all of the following:
a. Notifies theSecretary before transporting the motor fuel into a state other than theprinted destination state that the person has received instructions since theshipping document was issued to deliver the motor fuel to a differentdestination state.
b. Receives from theSecretary a confirmation number authorizing the diversion.
c. Writes on theshipping document the change in destination state and the confirmation numberfor the diversion.
(4) Give a copy of theshipping document to the distributor or other person to whom the motor fuel isdelivered.
(e) Duties of PersonReceiving Shipment. A person to whom motor fuel is delivered by railroad tankcar or transport truck may not accept delivery of the motor fuel if thedestination state shown on the shipping document for the motor fuel is a stateother than North Carolina. To determine if the shipping document shows NorthCarolina as the destination state, the person to whom the fuel is deliveredmust examine the shipping document and must keep a copy of the shippingdocument. The person must keep a copy at the place of business where the motorfuel was delivered for 90 days from the date of delivery and must keep it atthat place or another place for at least three years from the date of delivery.A person who accepts delivery of motor fuel in violation of this subsection isjointly and severally liable for any tax due on the fuel.
(f) Sanctions AgainstTransporter. The acts listed in this subsection are grounds for a civilpenalty. The penalty is payable to the agency that assessed the penalty and ispayable by the person in whose name the conveyance is registered, if theconveyance is a transport truck, and is payable by the person responsible forthe movement of motor fuel in the conveyance, if the conveyance is a railroadtank car. The amount of the penalty is five thousand dollars ($5,000). Apenalty imposed under this subsection is in addition to any motor fuel taxassessed. The grounds for a civil penalty are:
(1) Transporting motorfuel in a railroad tank car or transport truck without a shipping document orwith a false or an incomplete shipping document.
(2) Delivering motorfuel to a destination state other than that shown on the shipping document.
(g) Penalty Defense. Compliancewith the conditions set out in this subsection is a defense to a civil penaltyimposed under subsection (f) of this section as a result of the delivery offuel to a state other than the destination state printed on the shippingdocument for the fuel. The Secretary must waive a penalty imposed against aperson under that subsection if the person establishes a defense under this subsection.The conditions for the defense are:
(1) The person notifiedthe Secretary of the diversion and received a confirmation number for thediversion before the imposition of the penalty.
(2) Tax was timely paidon the diverted fuel, unless the person is a motor fuel transporter.
(h) Sanctions. TheSecretary may assess a civil penalty of five thousand dollars ($5,000) againsta person who intentionally issues a shipping document that does not satisfy therequirements of subsection (b) of this section. (1995, c. 390, s. 3; 1995(Reg. Sess., 1996), c. 647, ss. 39, 40; 2002‑108, s. 15; 2003‑349,s. 10.9; 2005‑435, s. 16; 2007‑527, ss. 16(b), 18(a); 2008‑134,s. 50; 2009‑445, s. 36(a).)
§ 105‑449.115. Shippingdocument required to transport motor fuel by railroad tank car or transporttruck.
(a) Issuance. Aperson may not transport motor fuel by railroad tank car or transport truckunless the person has a shipping document for its transportation that complieswith this section. A refiner, a terminal operator, a fuel alcohol provider, andthe operator of a bulk plant must give a shipping document to the person whooperates a railroad tank car or a transport truck into which motor fuel isloaded at the terminal rack or bulk plant rack.
(b) Content. Ashipping document issued by must contain the following information and anyother information required by the Secretary:
(1) Identification,including address, of the terminal or bulk plant from which the motor fuel wasreceived.
(1a) The type of motorfuel loaded.
(2) The date the motorfuel was loaded.
(3) The gross gallonsloaded if the motor fuel is loaded onto a transport truck, and the gross poundsloaded if the motor fuel is loaded onto a railroad tank car.
(3a) The motor fueltransporter for the motor fuel.
(4) The destinationstate of the motor fuel, as represented by the purchaser of the motor fuel orthe purchaser's agent.
(5) If the document isissued by a refiner or a terminal operator, the document must be machineprinted. If the motor fuel is loaded onto a transport truck, the document mustcontain the following information:
a. The net gallonsloaded.
b. A tax responsibilitystatement indicating the name of the supplier that is responsible for the taxdue on the motor fuel.
(c) Reliance. Aperson who issues a shipping document may rely on the representation made bythe purchaser of motor fuel or the purchaser's agent concerning the destinationstate of the motor fuel. A purchaser is liable for any tax due as a result ofthe purchaser's diversion of fuel from the represented destination state.
(d) Duties ofTransporter. A person to whom a shipping document was issued must do all ofthe following:
(1) Carry the shippingdocument in the conveyance for which it was issued when transporting the motorfuel described in it.
(2) Show the shippingdocument to a law enforcement officer upon request when transporting the motorfuel described in it.
(3) Deliver motor fueldescribed in the shipping document to the destination state printed on itunless the person does all of the following:
a. Notifies theSecretary before transporting the motor fuel into a state other than theprinted destination state that the person has received instructions since theshipping document was issued to deliver the motor fuel to a differentdestination state.
b. Receives from theSecretary a confirmation number authorizing the diversion.
c. Writes on theshipping document the change in destination state and the confirmation numberfor the diversion.
(4) Give a copy of theshipping document to the distributor or other person to whom the motor fuel isdelivered.
(e) Duties of PersonReceiving Shipment. A person to whom motor fuel is delivered by railroad tankcar or transport truck may not accept delivery of the motor fuel if thedestination state shown on the shipping document for the motor fuel is a stateother than North Carolina. To determine if the shipping document shows NorthCarolina as the destination state, the person to whom the fuel is deliveredmust examine the shipping document and must keep a copy of the shippingdocument. The person must keep a copy at the place of business where the motorfuel was delivered for 90 days from the date of delivery and must keep it atthat place or another place for at least three years from the date of delivery.A person who accepts delivery of motor fuel in violation of this subsection isjointly and severally liable for any tax due on the fuel.
(f) Sanctions AgainstTransporter. The acts listed in this subsection are grounds for a civilpenalty. The penalty is payable to the agency that assessed the penalty and ispayable by the person in whose name the conveyance is registered, if theconveyance is a transport truck, and is payable by the person responsible forthe movement of motor fuel in the conveyance, if the conveyance is a railroadtank car. The amount of the penalty is five thousand dollars ($5,000). Apenalty imposed under this subsection is in addition to any motor fuel taxassessed. The grounds for a civil penalty are:
(1) Transporting motorfuel in a railroad tank car or transport truck without a shipping document orwith a false or an incomplete shipping document.
(2) Delivering motorfuel to a destination state other than that shown on the shipping document.
(g) Penalty Defense. Compliancewith the conditions set out in this subsection is a defense to a civil penaltyimposed under subsection (f) of this section as a result of the delivery offuel to a state other than the destination state printed on the shippingdocument for the fuel. The Secretary must waive a penalty imposed against aperson under that subsection if the person establishes a defense under this subsection.The conditions for the defense are:
(1) The person notifiedthe Secretary of the diversion and received a confirmation number for thediversion before the imposition of the penalty.
(2) Tax was timely paidon the diverted fuel, unless the person is a motor fuel transporter.
(h) Sanctions. TheSecretary may assess a civil penalty of five thousand dollars ($5,000) againsta person who intentionally issues a shipping document that does not satisfy therequirements of subsection (b) of this section. (1995, c. 390, s. 3; 1995(Reg. Sess., 1996), c. 647, ss. 39, 40; 2002‑108, s. 15; 2003‑349,s. 10.9; 2005‑435, s. 16; 2007‑527, ss. 16(b), 18(a); 2008‑134,s. 50; 2009‑445, s. 36(a).)
