(a) Requirement. - A distributor that exports motor fuel from a bulk plant located in this State must file a monthly return with the Secretary that shows the exports. The return serves as a claim for refund by the distributor for tax paid to this State on the exported motor fuel. (b) Content. - The return must contain the following information and any other information required by the Secretary: (1) The number of gallons of motor fuel exported during the month. (2) The destination state of the motor fuel exported during the month. (3) A certification that the distributor has paid to the destination state of the motor fuel exported during the month, or will pay on a timely basis, the amount of tax due that state on the fuel. (c) Due Date. - The return is due on the date a monthly return is due under G.S. 105-449.90.
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