105-449.69. How to apply for a license.
(a) General. - To obtain a license, an applicant must file an application with the Secretary on a form provided by the Secretary. An application must include the applicant's name, address, federal employer identification number, and any other information required by the Secretary.
(b) Most Licenses. - An applicant for a license as a refiner, a supplier, a terminal operator, an importer, a blender, or a distributor must meet the following requirements:
(1) If the applicant is a corporation, the applicant must either be incorporated in this State or be authorized to transact business in this State.
(2) If the applicant is a limited liability company, the applicant must either be organized in this State or be authorized to transact business in this State.
(3) If the applicant is a limited partnership, the applicant must either be formed in this State or be authorized to transact business in this State.
(4) If the applicant is an individual or a general partnership, the applicant must designate an agent for service of process and give the agent's name and address.
(c) Federal Certificate. - An applicant for a license as a refiner, a supplier, a terminal operator, or a blender must have a federal Certificate of Registry that is issued under 4101 of the Code and authorizes the applicant to enter into federal tax-free transactions in taxable motor fuel in the terminal transfer system. An applicant that is required to have a federal Certificate of Registry must include the registration number of the certificate on the application for a license under this section.
An applicant for a license as an importer, an exporter, or a distributor that has a federal Certificate of Registry issued under 4101 of the Code must include the registration number of the certificate on the application for a license under this section.
(d) Import Activity. - An applicant for a license as an importer or as a distributor must list on the application each state from which the applicant intends to import motor fuel and, if required by a state listed, must be licensed or registered for motor fuel tax purposes in that state. If a state listed requires the applicant to be licensed or registered, the applicant must give the applicant's license or registration number in that state.
(e) Export Activity. - An applicant for a license as an exporter or as a distributor must list on the application each state to which the applicant intends to export motor fuel received in this State by means of a transfer that is outside the terminal transfer system and, if required by a state listed, must be licensed or registered for motor fuel tax purposes in that state. If a state listed requires the applicant to be licensed or registered, the applicant must give the applicant's license or registration number in that state. (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 6; 2003-349, s. 10.5; 2005-435, s. 10; 2008-134, s. 28; 2017-39, s. 14.)
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.