2024 Excise Taxes Law Changes

This section was amended to include “Alternative Nicotine Products” which are comprised of natural or synthetically sourced nicotine; does not contain tobacco; and does not include vapor products. Overall, “alternative nicotine product” replaced the former terminology “tobacco-derived product”. The following laws were revised to ensure the proper enforcement of tobacco regulations and now read as follows.

(Effective December 1, 2024; HB 900, s. 2.(a), S.L. 2024-31.)

This section was rewritten to include or amend terms as they relate to “alternative nicotine” and reads as follows:

(a) Definitions. – The following definitions apply in this section:

(1) Alternative nicotine product - Any noncombustible product that contains nicotine, whether natural or synthetic, but does not contain tobacco and is intended for human consumption, whether chewed, absorbed, dissolved, ingested, or by other means. This term does not include a vapor product, or any product regulated by the United States Food and Drug Administration under Chapter V of the federal Food, Drug, and Cosmetic Act.

(1a) Consumable product - Consumable product shall have the same meaning as provided in G.S. 105-113.4(1k). For purposes of this section, a consumable product does not contain any tobacco leaf.

(1c) FDA - Food and Drug Administration.

(3b) Secretary - The Secretary of the Department of Revenue.

(3c) Timely Filed Premarket Tobacco Product Application. An application pursuant to 21 U.S.C. § 387j for a vapor product or consumable product containing nicotine derived from tobacco marketed in the United States as of August 8, 2016, that was submitted to the United States Food and Drug Administration on or before September 9, 2020, and accepted for filing.

(4) Tobacco product - Any product that contains tobacco and is intended for human consumption. For purposes of this section, the term includes the alternative nicotine product, vapor product, consumable product, or components of a vapor product.

(5) Vapor product - Any noncombustible product that employs a mechanical heating element battery, or electronic circuit regardless of shape or size and that can be used to heat a consumable product. The term includes an electronic cigarette, electronic cigar, electronic cigarillo, and electronic pipe. The term does not include any product regulated by the United States Food and Drug Administration under Chapter V of the federal Food, Drug, and Cosmetic Act.”

(Effective December 1, 2024; HB 900, s. 2.(a), S.L. 2024-31.)

This section was amended to remove “tobacco-derived products” and reflect current language as it relates to "alternative nicotine products” and reads as follows:

NORTH CAROLINA LAW STRICTLY PROHIBITS THE PURCHASE OF TOBACCO PRODUCTS, ALTERNATIVE NICOTINE PRODUCTS, VAPOR PRODUCTS, AND CIGARETTE WRAPPING PAPERS BY PERSONS UNDER THE AGE OF 18. PROOF OF AGE REQUIRED.

(Effective December 1, 2024; HB 900, s. 2.(a), S.L. 2024-31.)

This section was amended to remove language related to conditions noted in statute prior to 2013 regarding tobacco-derived products, vapor products, or components of vapor products distributed in vending machines. Modifications to subsection (b1) of this statute clarifies current conditions and reads as follows:

(b1) Tobacco products shall not be distributed in vending machines; provided, however, vending machines distributing tobacco products are permitted (i) in any establishment which is open only to persons 18 years of age and older; or (ii) in any establishment if the vending machine is under the continuous control of the owner or licensee of the premises or an employee thereof and can be operated only upon activation by the owner, licensee, or employee prior to each purchase and the vending machine is not accessible to the public when the establishment is closed. The owner, licensee, or employee shall demand proof of age from a prospective purchaser if the person has reasonable grounds to believe that the prospective purchaser is under 18 years of age. Failure to demand proof of age as required by this subsection is a Class 2 misdemeanor if in fact the prospective purchaser is under 18 years of age. Proof that the defendant demanded, was shown, and reasonably relied upon proof of age shall be a defense to any action brought under this subsection. Any person distributing tobacco products through vending machines in violation of this subsection shall be guilty of a Class 2 misdemeanor.

(Effective December 1, 2024; HB 900, s. 2.(a), S.L. 2024-31.)

Subsection (e) was amended to remove "tobacco-derived products" from the statute and integrate "alternative nicotine products." Revisions to subsection (e) clarify rules or regulations concerning the sale, distribution, display or promotion of "alternative nicotine products" on or after December 1, 2024, and reads as follows:

(e) Statewide uniformity. – It is the intent of the General Assembly to prescribe this uniform system for the regulation of tobacco products and cigarette wrapping papers to ensure the eligibility for and receipt of any federal funds or grants that the state now receives or may receive relating to the provisions of this section. To ensure uniformity, no political subdivisions, boards, or agencies of the state nor any county, city, municipality, municipal corporation, town, township, village, nor any department or agency thereof, may enact ordinances, rules or regulations concerning the sale, distribution, display or promotion of (i) tobacco products or cigarette wrapping papers on or after September 1, 1995, (ii) alternative nicotine products or vapor products on or after August 1, 2013, or (iii) alternative nicotine products on or after December 1, 2024. This subsection does not apply to the regulation of vending machines, nor does it prohibit the Secretary of Revenue from adopting rules with respect to the administration of the tobacco products taxes levied under Article 2A of Chapter 105 of the General Statutes.

(Effective December 1, 2024; HB 900, s. 2.(a), S.L. 2024-31.)

Subsection (g) was added to this statute to introduce the Department of Revenue in the certification process as outlined in Part 3 of Article 4 of Chapter 143B of the General Statutes.

(g) Certification of Vapor Products and Consumable Products. As required by Part 3 of Article 4 of Chapter 143B of the General Statutes, the Secretary of the Department of Revenue shall certify vapor products and consumable products eligible for retail sale in this state and shall list them on a directory.

(Effective December 1, 2024; HB 900, s. 2.(a), S.L. 2024-31.)

Subsection (h) was added to this statute to delineate penalties and enforcement thereof that apply to violations of the certification requirements established by Part 3 of Article 4 of Chapter 143B of the General Statutes.

As written, subsection (h) provides the following:

(h) Fines and Civil Penalties. – The following penalties shall apply to violations of the certification requirements for consumable products and vapor products required by Part 3 of Article 4 of Chapter 143B of the General Statutes.

(1) Retailer, distributor, or wholesaler fines. – A retailer, distributor, or wholesaler who offers for sale a consumable product or vapor product intended for ultimate retail sale in this state that is not included in the directory is subject to a warning with a mandatory reinspection of the retailer within 30 days of the violation of Part 3 of Article 4 of Chapter 143B of the General Statutes:

a. For a second violation of this type within a 12-month period, the fine shall be at least five hundred dollars ($500) but not more than seven hundred fifty dollars ($750) and, if licensed, the license shall be suspended for 30 days.

b. For a third or subsequent violation of this type within a 12-month period, the fine shall be at least one thousand dollars ($1,000) but not more than one thousand five hundred dollars ($1,500) and, if licensed, the license shall be revoked.

c. Upon a second or subsequent violation of this type, consumable products or vapor products that are not on the directory as required by G.S. 143B-245.12, and are possessed by a retailer, distributor, or wholesaler, shall be subject to seizure, forfeiture, and destruction. The cost of such seizure, forfeiture, and destruction shall be borne by the person from whom the products are confiscated, except that no products may be seized from a consumer who has made a bona fide purchase of such product. The Secretary may store and dispose of the seized products as appropriate, in accordance with federal, state, and local laws pertaining to storage and disposal of such products.

(2) Manufacturer penalties. – A manufacturer whose consumable products or vapor products are not listed in the directory as required by G.S. 143B-245.12, and who causes the products that are not listed to be sold for retail sale in North Carolina, whether directly or through an importer, distributor, wholesaler, retailer, or similar intermediary or intermediaries, is subject to a civil penalty of ten thousand dollars ($10,000) for each individual product offered for sale in violation of Part 3 of Article 4 of Chapter 143B of the General Statutes until the offending product is removed from the market or until the offending product is properly listed on the directory. In addition, any manufacturer that falsely represents any information required by a certification form shall be guilty of a misdemeanor for each false representation.

(Effective December 1, 2024; HB 900, s. 2.(a), S.L. 2024-31.)

Moreover, G.S. 14-313(h) Fines and Civil Penalties is succeeded by subsection (b) and (c) in SL2024-31 HB900 conveying enforcement actions and reads as follows:

(b) In an action to enforce this section, the state shall be entitled to recover costs, including the costs of investigation, expert witness fees, and reasonable attorney fees.

(c) A repeated violation of the requirements of Part 3 of Article 4 of Chapter 143B of the General Statutes shall constitute a deceptive trade practice under Chapter 75 of the General Statutes.

(Effective December 1, 2024; HB 900, s. 2.(a), S.L. 2024-31.)

Article 4 of Chapter 143B of the General Statutes was amended adding Part 3 to validate the certification process as it relates to the Department of Revenue and the “Certification Directory of Vapor Products and Consumable Products”. Part 3 outlines rules that were added for the implementation and enforcement of this section.

This section was added to include or amend terms as they relate to “alternative nicotine”. These terms apply throughout Part 3 and have the same meaning as provided by Chapter 14, Article 39 of the General Statutes definitions. The terms are defined in the statute provided in the subsection and reads as follows:

The following definitions apply throughout this part:

(1) Alternative nicotine product. – As defined in G.S. 14-313(a)(1). 
(2) Consumable product. – As defined in G.S. 14-313(a)(1a). 
(3) Distribute. – As defined in G.S. 14-313(a)(1b). 
(4) FDA. – As defined in G.S. 14-313(a)(1c). 
(5) Secretary. – The Secretary of the Department of Revenue. 
(6) Timely Filed Premarket Tobacco Product Application. – As defined in G.S. 14-313(a)(3c). 
(7) Tobacco product. – As defined in G.S. 14-313(a)(4). 
(8) Vapor product. – As defined in G.S. 14-313(a)(5).

(Effective December 1, 2024; HB 900, s. 2.(b), S.L. 2024-31.)

This section was added to delineate the requirements for every manufacturer of vapor products and consumable products sold for retail sale in this state as well as the fees related to the certification process and annual renewal.

As written, Part 3 of Chapter 143B, Article provides the following:

(a) Certification. – Beginning March 1, 2025, and annually thereafter, every manufacturer of vapor products and consumable products sold for retail sale in this state, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, shall execute and deliver on a form prescribed by the Secretary, a certification to the Secretary under penalty of perjury, of the following:

(1) The manufacturer received an order granted pursuant to 21 U.S.C. § 387j(c) (marketing granted order) for the vapor product or consumable product from the FDA.

(2) The manufacturer submitted a Timely Filed Premarket Tobacco Product Application as defined in G.S. 14-313(a)(3c) for the vapor product or consumable product; and the application either remains under review by the FDA or has received a denial order that has been and remains stayed by the FDA or court order, rescinded by the FDA, or vacated by a court.

(3) The manufacturer is exempt from the requirements of subdivision (1) or (2) of this subsection because the vapor product or consumable product only reflects changes to the name, brand style, or packaging of a vapor product or consumable product.

(b) Requirements for Manufacturers; Fees. – In addition to the requirements contained in subsection (a) of this section, each manufacturer shall provide to the Secretary the following:

(1) For each vapor product and consumable product offered by the manufacturer, a copy of (i) the marketing granted order issued by the FDA pursuant to 21 U.S.C. § 387j; (ii) a copy of the acceptance letter issued by the FDA pursuant to 21 U.S.C. § 387j for a Timely Filed Premarket Tobacco Product Application; or (iii) a document issued by the FDA or by a court confirming that the premarket tobacco product application has received a denial order that is not yet in effect; and

(2) An initial fee of two thousand dollars ($2,000) to offset the costs incurred by the Department of Revenue for processing the certifications and operating the directory and an annual renewal fee of five hundred dollars ($500.00) each year on March 1 to offset the costs associated with maintaining the directory and satisfying the requirements of this section for each consumable product or vapor product to be listed in the directory.

(c) Certification Form. – The certification form shall separately list each brand name, category (e.g., e-liquid, power unit, device, e-liquid cartridge, e-liquid pod, disposable), product name, and flavor for each consumable product or vapor product that is sold in this state.

(d) Confidentiality. – The information submitted by the manufacturer pursuant to subsections (a) and (b) of this section shall be considered confidential commercial or financial information for purposes of G.S. 132-1.2. The manufacturer may redact certain confidential commercial or financial information provided under subsection (a) of this section. The Secretary shall not disclose such information except as required or authorized by law.

(e) Notification of Material Changes to the Certification. – Any manufacturer submitting a certification pursuant to subsections (a) and (b) of this section shall notify the Secretary as soon as practicable but not later than 30 days of any material change to the certification, including the issuance or denial of a marketing authorization or other order by the FDA pursuant to 21 U.S.C. § 387j, or any other order or action by the FDA or any court that affects the ability of the consumable product or vapor product to be introduced or delivered into interstate commerce for commercial distribution in the United States.

(Effective December 1, 2024; HB 900, s. 2.(b), S.L. 2024-31.)

This section defines the development and maintenance of the manufacturer’s certification list referred to as the “Public Directory”. The obligations of both the manufacturer and the Department of Revenue are provided in this section.

As written, subsection (a) thru (c) of this section provides the following:

(a) Development and Maintenance of Directory. – Beginning on May 1, 2025, the Secretary shall develop, maintain, and make publicly available on the Secretary's public website a directory listing all manufacturers of consumable products or vapor products that have provided certifications that comply with G.S. 143B-245.11(a) and (b) and all product names, brand names, categories (e.g., e-liquid, e-liquid cartridge, e-liquid pod, disposable), and flavors for which certifications have been submitted and approved by the Secretary. The Secretary shall update the directory at least monthly to ensure accuracy. The Secretary shall establish a process to provide licensed retailers, distributors, and wholesalers notice of the initial publication of the directory and changes made to the directory in the prior month.

(b) Exclusion from the Directory. – No manufacturer or the manufacturer's consumable products or vapor products shall be included or retained in the directory if the Secretary determines that any of the following apply:

(1) The manufacturer failed to provide a complete and accurate certification as required by G.S. 143B-245.11(a) and (b).

(2) The manufacturer submitted a certification that does not comply with the requirements of G.S. 143B-245.11(c).

(3) The manufacturer failed to include with its certification the payment required by G.S. 143B-245.11(b).

(4) The manufacturer sold products in North Carolina required to be certified under this Part during a period when either the manufacturer or the product had not been certified and listed on the directory.

(5) The information provided by the manufacturer in its certification is determined by the Secretary to contain false information or contains material misrepresentations or omissions.

(c) Removal from the Directory. – The Secretary shall provide the manufacturer notice and an opportunity to cure deficiencies before removing the manufacturer or products from the directory.

(1) The Secretary may not remove the manufacturer or its products from the directory until at least 30 days after the manufacturer has been given notice of an intended action. Notice shall be sufficient and be deemed immediately received by a manufacturer if the notice is sent either electronically or by facsimile to an electronic mail address or facsimile number, as the case may be, provided by the manufacturer in its most recent certification filed under G.S. 143B-245.11(a).

(2) The manufacturer shall have 15 business days from the date of service of the notice of the Secretary's intended action to establish that the manufacturer of consumable products or vapor products should be included in the directory.

(3) Retailers shall have 30 days following the removal of a manufacturer or its products from the directory to sell such products that were in the retailer's inventory as of the date of removal or remove those products from inventory and return them to the distributor or wholesaler from whom the products were purchased for a refund.

(4) After 30 days following removal from the directory, the consumable product or vapor product of a manufacturer identified in the notice of removal and intended for retail sale in North Carolina may not be purchased or sold for retail sale in North Carolina.

(5) A determination by the Secretary to not include or to remove from the directory a manufacturer or a manufacturer's product shall be subject to review by the filing of a civil action for prospective declaratory or injunctive relief.

(Effective December 1, 2024; HB 900, s. 2.(b), S.L. 2024-31.)

This section affirms that consumable products or vapor products must be included in the “Public Directory” maintained by the Department of Revenue. Retailers, distributors or wholesalers shall have 60 days from the date the directory is made available for inspection on the Department’s public website to remove those products from its inventory.

As written, subsection (a) of this section provides the following:

(a) Products Prohibited from Retail Sale. – Except as provided in subdivisions (1) and (2) of this subsection, beginning May 1, 2025, or on the date that the Department of Revenue first makes the directory available for public inspection on its public website as provided in G.S. 143B-245.12(a), whichever is later, consumable products or vapor products not included in the directory may not be sold for retail sale in North Carolina, either directly or through an importer, distributor, wholesaler, retailer, or similar intermediary or intermediaries.

(1) Each retailer shall have 60 days from the date that the Secretary first makes the directory available for inspection on its public website to sell products that were in its inventory and not included in the directory or remove those products from inventory and return them to the distributor or wholesaler from whom the products were purchased for a refund.

(2) Each distributor or wholesaler shall have 60 days from the date that the Secretary first makes the directory available for inspection on its public website to remove those products intended for ultimate retail sale in the state from its inventory.

(3) After 60 calendar days following publication of the directory, consumable products or vapor products not listed in the directory and intended for retail sale in North Carolina may not be purchased or sold for retail sale in North Carolina except as provided in G.S. 143B-245.12(c).

(Effective December 1, 2024; HB 900, s. 2.(b), S.L. 2024-31.)

This section defines the conditions that apply to manufacturers not registered to do business in the state and manufacturers located outside of the United States. Both must be represented by a registered agent in this state for service of process. Obligations of a manufacturer imposed by this section also apply to the importers with respect to appointment of their agents. The section identifies the respective conditions and reads as follows:

(a) Registered Agent. – The following conditions apply:

(1) A manufacturer not registered to do business in the state shall, as a condition precedent to having its name or its products listed and retained in the directory, appoint and continually engage without interruption a registered agent in this state for service of process on whom all process and any action or proceeding arising out of the enforcement of this Part or G.S. 14-313(g) and (h) may be served. The manufacturer shall provide to the Secretary the name, address, and telephone number of its agent for service of process and shall provide any other information relating to its agent as may be requested by the Secretary.

(2) A manufacturer located outside of the United States shall, as an additional condition precedent to having its products listed or retained in the directory, cause each of its importers of any of its products to be sold in the state to appoint, and continually engage without interruption, the services of an agent in the state in accordance with the provisions of this section. All obligations of a manufacturer imposed by this section with respect to appointment of its agent shall also apply to the importers with respect to appointment of their agents.

(3) A manufacturer shall provide written notice to the Secretary 30 calendar days prior to the termination of the authority of an agent appointed pursuant to subdivisions (1) and (2) of this subsection. No less than five calendar days prior to the termination of an existing agent appointment, a manufacturer shall provide to the Secretary the name, address, and telephone number of its newly appointed agent for service of process and shall provide any other information relating to the new appointment as may be requested by the Secretary. In the event an agent terminates an agency appointment, the manufacturer shall notify the division of the termination within five calendar days and shall include proof to the satisfaction of the division of the appointment of a new agent.

(Effective December 1, 2024; HB 900, s. 2.(b), S.L. 2024-31.)

This section serves as notification that each retailer, distributor, and wholesaler who sells or distributes consumable products or vapor products in this state is subject to unannounced compliance checks. Additionally, unannounced follow-up compliance checks of all found noncompliant shall be conducted within 30 days of a violation related to Part 3 of Article 4 of Chapter 143B of the General Statutes.

As written, subsection (a) of this section provides the following:

(a) Unannounced Compliance Check. – Each retailer, distributor, and wholesaler that sells or distributes consumable products or vapor products in this state shall be subject to unannounced compliance checks by the Secretary or its designee, which may include state and local law enforcement officials, for purposes of enforcing this part. Unannounced follow-up compliance checks of all noncompliant retailers, distributors, and wholesalers shall be conducted within 30 days after any violation of this part.

(1) Any person who observes a violation described in G.S. 143B-245.13 may alert the Secretary of such violation, and the Secretary shall cause an unannounced compliance check to occur with respect to the person alleged to be in violation.

(2) The Secretary shall publish the results of all compliance checks at least annually and shall make the results available to the public on request.

(Effective December 1, 2024; HB 900, s. 2.(b), S.L. 2024-31.)

This section enables the Secretary to adopt rules to support the Department of Revenue in the implementation and enforcement of Part 3 of Article 4 of Chapter 143B of the General Statutes and reads as follows:

(a) Rules. – The Secretary shall adopt rules for the implementation and under this Part and enforcement of this Part

(b) Use of Fees and Penalties. – The fees received under this Part and the penalties collected under G.S. 14-313(h) by the Department of Revenue shall be used by the Department of Revenue exclusively for processing the certifications, operating and maintaining the directory, and enforcement of this Part.

(c) Report. – Beginning on January 31, 2026, and annually thereafter, the Secretary shall provide a report to the legislature regarding the status of the directory, manufacturers and products included in the directory, revenue and expenditures related to administration of this section, and enforcement activities undertaken pursuant to this section, including the number of stores that have been inspected and the results from such inspections.

(Effective December 1, 2024; HB 900, s. 2.(b), S.L. 2024-31.)

Subsection (a) was added to this statute to clarify filing periods relative to the reporting of and payment for excise tax levied by Article 2C.

G.S. 105-113.83(a) reads as rewritten

(a) Filing Periods. – The excise tax imposed by this Article is payable when a report is due. A report is due annually or monthly, as specified in this section, and must be filed regardless of whether alcoholic beverages were sold or otherwise disposed of in this state. A report covers liabilities that accrue in the reporting period. Liabilities accrue in the reporting period in which the alcoholic beverage is first sold or otherwise disposed of in this state. A return must be in the form prescribed by, and contain information required by, the Secretary.

(Effective July 1, 2024; HB 228, s. 3.1, S.L. 2024-28.)

This statute was rewritten to clarify who is responsible for the reporting of and payment for excise tax imposed on Liquor under the provisions Article 2C.

G.S. 105-113.83(a1) is amended to read as follows:

(a1) Liquor. – The excise tax on liquor levied under G.S. 105-113.80(c) is payable monthly by the local ABC board and by a distillery. The local ABC board and distillery must file a monthly report, and the report is due on or before the 15th day of the month following the month covered by the report.

(Effective July 1, 2024; HB 228, s. 3.1, S.L. 2024-28.)

This statute was rewritten to clarify who is responsible for the reporting of and payment for excise tax imposed on malt beverage and wine under the provisions Article 2C.

G.S. 105-113.83(b) is amended to read as follows:

(b) Malt Beverage and Wine. – The excise taxes on malt beverages and wine levied under G.S. 105-113.80(a) and (b), respectively, are payable by the resident wholesaler or importer who first handles the beverages in this state. The taxes on malt beverages and wine are payable only once on the same beverages. The wholesaler or importer must file a monthly report, and the report is due on or before the 15th day of the month following the month covered by the report. The report must include the sales records for the month for which the taxes are paid, indicate the amount of excise tax due, and indicate separately any transactions to which the excise tax does not apply.

(Effective July 1, 2024; HB 228, s. 3.1, S.L. 2024-28.)

This statute was amended to make clear the requirements mitigating non-payment of tax levied under the provisions of G.S.105- 113.80(a) and (b) relative to transferred malt beverages or wine and when it is reported.

G.S. 105-113.83(b1) is amended to read as follows:

(b1) Brewery and Winery Option. – A brewery or winery may be relieved of paying the tax levied under G.S. 105-113.80(a) and (b) if all of the following apply:

(1) The brewery or winery holds a permit issued under G.S. 18B-1101, 18B-1102, or 18B-1104. 
(2) The brewery or winery transfers malt beverages or wine to a wholesaler permitted under G.S. 18B-1107 or G.S. 18B-1109. 
(3) The wholesaler agrees in writing to be responsible for the tax due on the transferred malt beverages or wine and provides the Secretary a copy of the agreement upon request. 
(4) The brewery or winery files a monthly report reporting the transfer of malt beverages or wine to the wholesaler.

(Effective July 1, 2024; HB 228, s. 3.1, S.L. 2024-28.)

This statute was amended to enhance the language of the statute that governs a Wine Shipper Permittee.

G.S. 105-113.83(b3) is amended to read as follows:

(b3) Wine Shipper Permittee. – A wine shipper permittee must pay the excise tax levied under G.S. 105-113.80(b) on wine shipped directly to consumers in this state pursuant to G.S. 18B-1001.1. A wine shipper permittee must file reports once a year detailing sales records for the year taxes are paid. The report is due on or before the fifteenth day of the first month of the following calendar year.

(Effective July 1, 2024; HB 228, s. 3.1, S.L. 2024-28.)

This statute was amended to clarify the requirements for persons operating a railroad train in this state on which alcohol is sold.

G.S. 105-113.83(c) is amended to read as follows:

(c) Railroad Sales. – Each person operating a railroad train in this state on which alcoholic beverages are sold must file monthly reports of the amount of alcoholic beverages sold in this state. The report is due on or before the fifteenth day of the month following the month covered by the report.

(Effective July 1, 2024; HB 228, s. 3.1, S.L. 2024-28.)

This statute was amended to clarify the requirements for a motor carrier that did not operate a qualified motor vehicle during the reporting period.

G.S. 105-449.45(a) reads as rewritten:

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.

(Effective July 1, 2024; HB 228, s. 3.2, S.L. 2024-28.)