§ 105‑449.70. Supplierelection to collect tax on out‑of‑state removals.
(a) (Effective untilJanuary 1, 2009) Election. An applicant for a license as a supplier mayelect on the application to collect the excise tax due this State on motor fuelthat is removed by the supplier at a terminal located in another state and hasthis State as its destination state. The Secretary must provide for thiselection on the application form. A supplier that makes the election allowed bythis section is an elective supplier. A supplier that does not make theelection allowed by this section is an in‑State‑only supplier.
A supplier that does not makethe election on the application for a supplier's license may make the electionlater by completing an election form provided by the Secretary. A supplier thatdoes not make the election may not act as an elective supplier for motor fuelthat is removed at a terminal in another state and has this State as itsdestination state.
(a) (EffectiveJanuary 1, 2009) Election. An applicant for a license as a supplier mayelect on the application to collect the excise tax due this State on motor fuelthat is removed by the supplier at a terminal located in another state and hasthis State as its destination state. The Secretary must provide for thiselection on the application form. A supplier that makes the election allowed bythis section is an elective supplier. A supplier that does not make theelection allowed by this section is an in‑State supplier.
A supplier that does not make theelection on the application for a supplier's license may make the electionlater by completing an election form provided by the Secretary. A supplier thatdoes not make the election may not act as an elective supplier for motor fuelthat is removed at a terminal in another state and has this State as itsdestination state.
(b) Effect. Asupplier that makes the election allowed by this section agrees to all of thefollowing with respect to motor fuel that is removed by the supplier at aterminal located in another state and has this State as its destination state:
(1) To collect theexcise tax due this State on the fuel and to waive any defense that the Statelacks jurisdiction to require the supplier to collect the excise tax due thisState under this Article on the fuel.
(2) To report and paythe tax due on the fuel in the same manner as if the removal had occurred at aterminal located in this State.
(3) To keep records ofthe removal of the fuel and submit to audits concerning the fuel as if the removalhad occurred at a terminal located in this State.
(4) To report removalsof fuel received by a person who is not licensed in the state where the removaloccurred.
(c) LimitedJurisdiction. A supplier that makes the election allowed by this section acknowledgesthat the State imposes the requirements listed in subsection (b) of thissection on the supplier under its general police power set out in Article 3 ofChapter 119 of the General Statutes to regulate the quality of motor fuel andthereby promote public health and safety. A supplier that makes the electionallowed by this section submits to the jurisdiction of the State only for theadministration of this Article. (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647,ss. 7, 8; 2008‑134, s. 29.)
§ 105‑449.70. Supplierelection to collect tax on out‑of‑state removals.
(a) (Effective untilJanuary 1, 2009) Election. An applicant for a license as a supplier mayelect on the application to collect the excise tax due this State on motor fuelthat is removed by the supplier at a terminal located in another state and hasthis State as its destination state. The Secretary must provide for thiselection on the application form. A supplier that makes the election allowed bythis section is an elective supplier. A supplier that does not make theelection allowed by this section is an in‑State‑only supplier.
A supplier that does not makethe election on the application for a supplier's license may make the electionlater by completing an election form provided by the Secretary. A supplier thatdoes not make the election may not act as an elective supplier for motor fuelthat is removed at a terminal in another state and has this State as itsdestination state.
(a) (EffectiveJanuary 1, 2009) Election. An applicant for a license as a supplier mayelect on the application to collect the excise tax due this State on motor fuelthat is removed by the supplier at a terminal located in another state and hasthis State as its destination state. The Secretary must provide for thiselection on the application form. A supplier that makes the election allowed bythis section is an elective supplier. A supplier that does not make theelection allowed by this section is an in‑State supplier.
A supplier that does not make theelection on the application for a supplier's license may make the electionlater by completing an election form provided by the Secretary. A supplier thatdoes not make the election may not act as an elective supplier for motor fuelthat is removed at a terminal in another state and has this State as itsdestination state.
(b) Effect. Asupplier that makes the election allowed by this section agrees to all of thefollowing with respect to motor fuel that is removed by the supplier at aterminal located in another state and has this State as its destination state:
(1) To collect theexcise tax due this State on the fuel and to waive any defense that the Statelacks jurisdiction to require the supplier to collect the excise tax due thisState under this Article on the fuel.
(2) To report and paythe tax due on the fuel in the same manner as if the removal had occurred at aterminal located in this State.
(3) To keep records ofthe removal of the fuel and submit to audits concerning the fuel as if the removalhad occurred at a terminal located in this State.
(4) To report removalsof fuel received by a person who is not licensed in the state where the removaloccurred.
(c) LimitedJurisdiction. A supplier that makes the election allowed by this section acknowledgesthat the State imposes the requirements listed in subsection (b) of thissection on the supplier under its general police power set out in Article 3 ofChapter 119 of the General Statutes to regulate the quality of motor fuel andthereby promote public health and safety. A supplier that makes the electionallowed by this section submits to the jurisdiction of the State only for theadministration of this Article. (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647,ss. 7, 8; 2008‑134, s. 29.)
§ 105‑449.70. Supplierelection to collect tax on out‑of‑state removals.
(a) (Effective untilJanuary 1, 2009) Election. An applicant for a license as a supplier mayelect on the application to collect the excise tax due this State on motor fuelthat is removed by the supplier at a terminal located in another state and hasthis State as its destination state. The Secretary must provide for thiselection on the application form. A supplier that makes the election allowed bythis section is an elective supplier. A supplier that does not make theelection allowed by this section is an in‑State‑only supplier.
A supplier that does not makethe election on the application for a supplier's license may make the electionlater by completing an election form provided by the Secretary. A supplier thatdoes not make the election may not act as an elective supplier for motor fuelthat is removed at a terminal in another state and has this State as itsdestination state.
(a) (EffectiveJanuary 1, 2009) Election. An applicant for a license as a supplier mayelect on the application to collect the excise tax due this State on motor fuelthat is removed by the supplier at a terminal located in another state and hasthis State as its destination state. The Secretary must provide for thiselection on the application form. A supplier that makes the election allowed bythis section is an elective supplier. A supplier that does not make theelection allowed by this section is an in‑State supplier.
A supplier that does not make theelection on the application for a supplier's license may make the electionlater by completing an election form provided by the Secretary. A supplier thatdoes not make the election may not act as an elective supplier for motor fuelthat is removed at a terminal in another state and has this State as itsdestination state.
(b) Effect. Asupplier that makes the election allowed by this section agrees to all of thefollowing with respect to motor fuel that is removed by the supplier at aterminal located in another state and has this State as its destination state:
(1) To collect theexcise tax due this State on the fuel and to waive any defense that the Statelacks jurisdiction to require the supplier to collect the excise tax due thisState under this Article on the fuel.
(2) To report and paythe tax due on the fuel in the same manner as if the removal had occurred at aterminal located in this State.
(3) To keep records ofthe removal of the fuel and submit to audits concerning the fuel as if the removalhad occurred at a terminal located in this State.
(4) To report removalsof fuel received by a person who is not licensed in the state where the removaloccurred.
(c) LimitedJurisdiction. A supplier that makes the election allowed by this section acknowledgesthat the State imposes the requirements listed in subsection (b) of thissection on the supplier under its general police power set out in Article 3 ofChapter 119 of the General Statutes to regulate the quality of motor fuel andthereby promote public health and safety. A supplier that makes the electionallowed by this section submits to the jurisdiction of the State only for theadministration of this Article. (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647,ss. 7, 8; 2008‑134, s. 29.)
