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 quarterly return covers a calendar quarter and is due by the last day in April, July, October, and January. 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.
(c) Informational Returns. - A motor carrier must file with the Secretary any informational returns concerning its operations that the Secretary requires.
(d) Penalties. - 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).
(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.
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