§ 105‑449.84A. (Effective until January 1, 2009) Liability for tax on behind‑the‑racktransfers.
The excise tax imposed by G.S.105‑449.81(5) on motor fuel transferred within the terminal transfersystem is payable by the supplier of the fuel, the person receiving the fuel,and the terminal operator of the terminal at which the fuel was transferred,all of whom are jointly and severally liable for the tax. (1995 (Reg. Sess., 1996), c.647, s. 17.)
§ 105‑449.84A. (Effective January 1, 2009) Liability for tax on behind‑the‑racktransfers.
The excise tax imposed by G.S.105‑449.81(5) on motor fuel that is transferred within the terminaltransfer system and is subject to the federal excise tax is payable by thesupplier of the fuel, the person receiving the fuel, and the terminal operatorof the terminal at which the fuel was transferred, all of whom are jointly andseverally liable for the tax. The excise tax imposed by that subdivision onmotor fuel that is transferred within the terminal transfer system by a personthat is not licensed under this Article as a supplier is payable by the persontransferring the motor fuel, the person receiving the motor fuel, and theterminal operation of the terminal at which the fuel was transferred, all ofwhom are jointly and severally liable for the tax. (1995 (Reg. Sess., 1996), c.647, s. 17; 2008‑134, s. 35.)
§ 105‑449.84A. (Effective until January 1, 2009) Liability for tax on behind‑the‑racktransfers.
The excise tax imposed by G.S.105‑449.81(5) on motor fuel transferred within the terminal transfersystem is payable by the supplier of the fuel, the person receiving the fuel,and the terminal operator of the terminal at which the fuel was transferred,all of whom are jointly and severally liable for the tax. (1995 (Reg. Sess., 1996), c.647, s. 17.)
§ 105‑449.84A. (Effective January 1, 2009) Liability for tax on behind‑the‑racktransfers.
The excise tax imposed by G.S.105‑449.81(5) on motor fuel that is transferred within the terminaltransfer system and is subject to the federal excise tax is payable by thesupplier of the fuel, the person receiving the fuel, and the terminal operatorof the terminal at which the fuel was transferred, all of whom are jointly andseverally liable for the tax. The excise tax imposed by that subdivision onmotor fuel that is transferred within the terminal transfer system by a personthat is not licensed under this Article as a supplier is payable by the persontransferring the motor fuel, the person receiving the motor fuel, and theterminal operation of the terminal at which the fuel was transferred, all ofwhom are jointly and severally liable for the tax. (1995 (Reg. Sess., 1996), c.647, s. 17; 2008‑134, s. 35.)
§ 105‑449.84A. (Effective until January 1, 2009) Liability for tax on behind‑the‑racktransfers.
The excise tax imposed by G.S.105‑449.81(5) on motor fuel transferred within the terminal transfersystem is payable by the supplier of the fuel, the person receiving the fuel,and the terminal operator of the terminal at which the fuel was transferred,all of whom are jointly and severally liable for the tax. (1995 (Reg. Sess., 1996), c.647, s. 17.)
§ 105‑449.84A. (Effective January 1, 2009) Liability for tax on behind‑the‑racktransfers.
The excise tax imposed by G.S.105‑449.81(5) on motor fuel that is transferred within the terminaltransfer system and is subject to the federal excise tax is payable by thesupplier of the fuel, the person receiving the fuel, and the terminal operatorof the terminal at which the fuel was transferred, all of whom are jointly andseverally liable for the tax. The excise tax imposed by that subdivision onmotor fuel that is transferred within the terminal transfer system by a personthat is not licensed under this Article as a supplier is payable by the persontransferring the motor fuel, the person receiving the motor fuel, and theterminal operation of the terminal at which the fuel was transferred, all ofwhom are jointly and severally liable for the tax. (1995 (Reg. Sess., 1996), c.647, s. 17; 2008‑134, s. 35.)
