Section 105-449.45 - Returns of carriers(a) Return. - A motor carrier must report its operations to the Secretary on a quarterly basis unless subsection (b) of this section exempts the motor carrier from this requirement. A licensed motor carrier required to report its operations must file a return even if the person did not operate or cause to operate a qualified motor vehicle during the reporting period. A quarterly return covers a calendar quarter and is due by the last day of the month following the quarter. A return must be filed in the form required by the Secretary.(b) Exemptions. - A motor carrier is not required to file a quarterly return if any of the following applies:(1) All the motor carrier's operations during the quarter were made under a temporary permit issued under G.S. 105-449.49.(2) The motor carrier is an intrastate motor carrier, as indicated on the motor carrier's application for licensure with the Secretary, and operates exclusively in North Carolina. (c) Informational Returns. - A motor carrier must file with the Secretary any informational returns concerning its operations that the Secretary requires.(d) Failure to File Return. - A motor carrier that fails to file a return under this section by the required date is subject to a penalty of fifty dollars ($50.00).(d1) Failure to Pay Tax When Due. - A motor carrier that fails to pay a tax when due is subject to a penalty of fifty dollars ($50.00), or ten percent (10%) of the tax due, whichever is greater. The Secretary shall not assess this penalty if the motor carrier files or pays in accordance with G.S. 105-236(a)(4)a. or b.(d2) Penalty Waiver. - The Secretary may reduce or waive a penalty as provided under G.S. 105-449.119. (e) Interest. - Interest on overpayments and underpayments of tax imposed on motor carriers under this Article is subject to the interest rate adopted in the International Fuel Tax Agreement.N.C. Gen. Stat. § 105-449.45
Amended by 2024 N.C. Sess. Laws 28,s. 3.2, eff. 7/1/2024.Amended by 2023 N.C. Sess. Laws 12, s. 3.12, eff. 4/3/2023.Amended by 2021 N.C. Sess. Laws 180, s. 42.13E-j, eff. 11/18/2021.Amended by 2017 N.C. Sess. Laws 204, s. 4.4-b, eff. 8/11/2017.Amended by 2016 N.C. Sess. Laws 5, s. 4.8, eff. 5/11/2016.Amended by 2010 N.C. Sess. Laws 95, s. 26.(f), eff. 7/17/2010.Amended by 2009 N.C. Sess. Laws 445, s. 31.(a), eff. 1/1/2010. 1955, c. 823, s. 9; 1973 , c. 476, s. 193; 1979, 2nd Sess., c. 1086, s. 2; 1981 (Reg. Sess., 1982), c. 1254, s. 2; 1989 (Reg. Sess., 1990), c. 1050, s. 1; 1991 , c. 182, s. 5; 1995 , c. 17, s. 13.1; 1998-212, s. 29A.14(q); 1999-337, s. 40.