105-449.119. Review of civil penalty assessment.
A person who denies liability for a penalty imposed under this Part may request the Secretary to waive the penalty. The Secretary may reduce or waive a penalty as provided in Article 9 of this Chapter. (1995, c. 390, s. 3; 1999-337, s. 44; 2007-491, s. 41; 2014-3, s. 9.8(b).)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 36C - Gasoline, Diesel, and Blends.
§ 105-449.61 - Tax restrictions; administration.
§ 105-449.65 - List of persons who must have a license.
§ 105-449.66 - Importer licensing.
§ 105-449.67 - List of persons who may obtain a license.
§ 105-449.68 - Restrictions on who can get a license as a distributor.
§ 105-449.69 - How to apply for a license.
§ 105-449.69A - Temporary license during disaster response period.
§ 105-449.70 - Supplier election to collect tax on out-of-state removals.
§ 105-449.71 - Permissive supplier election to collect tax on out-of-state removals.
§ 105-449.73 - Denial of license application.
§ 105-449.74 - Issuance of license.
§ 105-449.75 - Licensee must notify the Secretary of discontinuance of business.
§ 105-449.76 - Cancellation or revocation of license.
§ 105-449.77 - Records and lists of license applicants and license holders.
§ 105-449.81 - Excise tax on motor fuel.
§ 105-449.82 - Liability for tax on removals from a refinery or terminal.
§ 105-449.83 - Liability for tax on imports.
§ 105-449.83A - Liability for tax on fuel grade ethanol and biodiesel.
§ 105-449.84 - Liability for tax on blended fuel.
§ 105-449.84A - Liability for tax on behind-the-rack transfers.
§ 105-449.86 - Tax on and liability for dyed diesel fuel used to operate certain highway vehicles.
§ 105-449.87 - Backup tax and liability for the tax.
§ 105-449.88 - Exemptions from the excise tax.
§ 105-449.89 - Restrictions on removal of motor fuel from terminal.
§ 105-449.90 - When tax return and payment are due.
§ 105-449.90A - Payment by supplier of destination state tax collected on exported motor fuel.
§ 105-449.91 - Remittance of tax to supplier.
§ 105-449.93 - Percentage discount for licensed distributors and some licensed importers.
§ 105-449.96 - Information required on return filed by supplier.
§ 105-449.97 - Deductions and discounts allowed a supplier when filing a return.
§ 105-449.98 - Duties of supplier concerning payments by distributors, exporters, and importers.
§ 105-449.99 - Returns and discounts of importers.
§ 105-449.102 - Distributor to file return showing exports from a bulk plant.
§ 105-449.104 - Use of name and account number on return.
§ 105-449.105A - Monthly refunds for kerosene.
§ 105-449.107 - Annual refunds for certain vehicles with power attachments.
§ 105-449.107A - Sales tax due on motor fuel.
§ 105-449.108 - When an application for a refund is due.
§ 105-449.110 - Review of refund application and payment of refund.
§ 105-449.114 - Authority for agreement with Eastern Band of Cherokee Indians.
§ 105-449.115A - Shipping document required to transport fuel by tank wagon.
§ 105-449.117 - Penalties for highway use of dyed diesel or other non-tax-paid fuel.
§ 105-449.118 - Civil penalty for buying or selling non-tax-paid motor fuel.
§ 105-449.118A - Civil penalty for refusing to allow the taking of a motor fuel sample.
§ 105-449.119 - Review of civil penalty assessment.
§ 105-449.120 - Acts that are misdemeanors.
§ 105-449.121 - Record-keeping requirements; inspection authority.
§ 105-449.122 - Equipment requirements.
§ 105-449.123 - Marking requirements for dyed fuel storage facilities.
§ 105-449.125 - Distribution of tax revenue among various funds and accounts.