§ 105‑449.105A.  Monthly refunds for kerosene.

(a) Refund for Undyed Kerosene Sold to an End User for Non‑Highway Use. – A distributor who sells kerosene to an end user for one of the purposes listed in this subsection may obtain a monthly refund for the excise tax the distributor paid on the kerosene, less the amount of any discount allowed on the kerosene under G.S. 105‑449.93, if the distributor dispenses the kerosene into a storage facility of the end user that contains fuel used only for one of those purposes and the storage facility is installed in a manner that makes use of the fuel for any other purpose improbable.

(1) Heating.

(2) Drying crops.

(3) A manufacturing process.

(b) Liability. – If the Secretary determines that the Department overpaid a distributor by refunding more tax to the distributor than is due under this section, the distributor is liable for the amount of the overpayment. (1998‑146, s. 8; 2000‑173, s. 17; 2001‑205, s. 6; 2006‑162, s. 14(g); 2008‑134, ss. 47, 48; 2010‑95, s. 29(a).)