State Codes and Statutes
Statutes > North-carolina > Chapter_105 > GS_105-449_92§105‑449.92. Notice to suppliers of cancellation or reissuance of certainlicenses; effect of notice.
(a) Notice toSuppliers. If the Secretary cancels a distributor's license, an exporter'slicense, or an importer's license, the Secretary must notify all suppliers ofthe cancellation. If the Secretary issues a license to a distributor, anexporter, or an importer whose license was cancelled, the Secretary must notifyall suppliers of the issuance.
(b) Effect of Notice. A supplier that sells motor fuel to a distributor after receiving notice fromthe Secretary that the Secretary has cancelled the distributor's license isjointly and severally liable with the distributor for any tax due on motor fuelthe supplier sells to the distributor after receiving the notice. This jointand several liability does not apply to excise tax due on motor fuel sold to apreviously unlicensed distributor after the supplier receives notice from theSecretary that the Secretary has issued another license to the distributor. (1995,c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 26; 1997‑60, s. 13.)
