119-23. Administration by Commissioner of Agriculture; collection of fees by Department of Revenue and payment into State treasury; disposition of moneys by State Treasurer.
Gasoline and oil inspection fees or taxes shall be collected by, and reports relating thereto, shall be made to, the Department of Revenue. The administration of the gasoline and oil inspection law shall otherwise be administered by the Commissioner of Agriculture. Except as provided in G.S. 119-26.1(c) and G.S. 119-39.1, all moneys received under the authority of this Article shall be paid into the State treasury and the State Treasurer shall place to the credit of the "State Highway Fund" that proportion of said funds representing inspection fees collected on highway use motor fuels, as certified monthly to the State Treasurer by the Secretary of Revenue, and the remainder of said funds shall be credited to the general fund. (1937, c. 425, s. 6; 1941, c. 36; 1949, c. 1167; 1963, c. 245; 1973, c. 476, s. 193; 1998-215, s. 23(b).)
Structure North Carolina General Statutes
North Carolina General Statutes
Chapter 119 - Gasoline and Oil Inspection and Regulation
Article 3 - Gasoline and Oil Inspection.
§ 119-15 - Definitions that apply to Article.
§ 119-15.1 - List of persons who must have a license.
§ 119-15.2 - How to apply for a license.
§ 119-16.3 - Certain kerosene sales prohibited.
§ 119-18 - Inspection tax and distribution of the tax proceeds.
§ 119-19 - Authority of Secretary to cancel or revoke a license.
§ 119-21 - On failure to report, Secretary may determine tax.
§ 119-25 - Inspectors, clerks and assistants.
§ 119-26.1 - Content of motor fuels and reformulated gasoline.
§ 119-26.3 - MTBE in motor fuels prohibited.
§ 119-28 - Regulations for sale of substitutes.
§ 119-29 - Rules and regulations of Board available to interested parties.
§ 119-30 - Establishment of laboratory for analysis of inspected products.
§ 119-31 - Payment for samples taken for inspection.
§ 119-32 - Powers and authority of inspectors.
§ 119-34 - Responsibility of retailers for quality of products.
§ 119-35 - Adulteration of products offered for sale.
§ 119-36 - Certified copies of official tests admissible in evidence.
§ 119-37 - Retail dealers required to keep copies of invoices and delivery tickets.
§ 119-38 - Prosecution of offenders.
§ 119-39 - Violation a misdemeanor.
§ 119-43 - Display required on containers used in making deliveries.
§ 119-45 - Certain laws adopted as part of Article.