105-449.69A. Temporary license during disaster response period.
(a) Temporary License. - The Secretary may grant a temporary license to an applicant to import, export, distribute, or transport motor fuel in this State in response to a state of emergency or a disaster declaration. The terms "state of emergency" and "disaster declaration" have the same meaning as defined in G.S. 166A-19.3. A temporary license is effective on the date the applicant engages in business in this State and expires 30 days after that date. Prior to the expiration of the temporary license, the licensee may request, on a form prescribed by the Secretary, that the license be extended for an additional 30 days, if the state of emergency or disaster declaration remains in effect. A temporary license issued under this section may not be renewed or a new temporary license granted if the licensee failed to comply with this Article.
(b) Requirements. - To obtain a temporary license, a person must file an application with the Secretary on a form prescribed by the Secretary within seven calendar days of engaging in business in this State. The application must be filed prior to the termination of the state of emergency or disaster declaration and must include all of the following information:
(1) The legal name of the business and the trade name, if applicable, under which the person will transact business within the State.
(2) The federal identification number of the business or, if such number is unavailable, the Social Security number of the owner.
(3) The location, with a street number address, of the principal office or place of business and the location where records will be made available for inspection.
(4) Any other information required by the Secretary.
(c) The Secretary may issue a temporary license under this section as an importer, exporter, distributor, or transporter without requiring the applicant to file with the Secretary a bond or an irrevocable letter of credit, as otherwise required by G.S. 105-449.72, and without requiring the applicant to be authorized to transact business in this State with the Secretary of State. (2019-187, s. 2; 2020-58, s. 2.11.)
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.