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§ 105-449.60 - Definitions. - 105-449.60. Definitions. The following definitions apply in this Article: (1)...
§ 105-449.61 - Tax restrictions; administration. - 105-449.61. Tax restrictions; administration. (a) No Local Tax. - A...
§ 105-449.62 - Nature of tax. - 105-449.62. Nature of tax. This Article imposes a tax on...
§ 105-449.65 - List of persons who must have a license. - 105-449.65. List of persons who must have a license. (a)...
§ 105-449.66 - Importer licensing. - 105-449.66. Importer licensing. An applicant for a license as an...
§ 105-449.67 - List of persons who may obtain a license. - 105-449.67. List of persons who may obtain a license. A...
§ 105-449.68 - Restrictions on who can get a license as a distributor. - 105-449.68. Restrictions on who can get a license as a...
§ 105-449.69 - How to apply for a license. - 105-449.69. How to apply for a license. (a) General. -...
§ 105-449.69A - Temporary license during disaster response period. - 105-449.69A. Temporary license during disaster response period. (a) Temporary License....
§ 105-449.70 - Supplier election to collect tax on out-of-state removals. - 105-449.70. Supplier election to collect tax on out-of-state removals. (a)...
§ 105-449.71 - Permissive supplier election to collect tax on out-of-state removals. - 105-449.71. Permissive supplier election to collect tax on out-of-state removals....
§ 105-449.72 - Bond or letter of credit required as a condition of obtaining and keeping certain licenses or of applying for certain refunds. - 105-449.72. Bond or letter of credit required as a condition...
§ 105-449.73 - Denial of license application. - 105-449.73. Denial of license application. The Secretary may refuse to...
§ 105-449.74 - Issuance of license. - 105-449.74. Issuance of license. Upon approval of an application, the...
§ 105-449.75 - Licensee must notify the Secretary of discontinuance of business. - 105-449.75. Licensee must notify the Secretary of discontinuance of business....
§ 105-449.76 - Cancellation or revocation of license. - 105-449.76. Cancellation or revocation of license. (a) Cancellation. - The...
§ 105-449.77 - Records and lists of license applicants and license holders. - 105-449.77. Records and lists of license applicants and license holders....
§ 105-449.80 - Tax rate. - 105-449.80. Tax rate. (a) Rate. - For the period that...
§ 105-449.81 - Excise tax on motor fuel. - 105-449.81. Excise tax on motor fuel. An excise tax at...
§ 105-449.82 - Liability for tax on removals from a refinery or terminal. - 105-449.82. Liability for tax on removals from a refinery or...
§ 105-449.83 - Liability for tax on imports. - 105-449.83. Liability for tax on imports. (a) By System Transfer....
§ 105-449.83A - Liability for tax on fuel grade ethanol and biodiesel. - 105-449.83A. Liability for tax on fuel grade ethanol and biodiesel....
§ 105-449.84 - Liability for tax on blended fuel. - 105-449.84. Liability for tax on blended fuel. (a) On Blender....
§ 105-449.84A - Liability for tax on behind-the-rack transfers. - 105-449.84A. Liability for tax on behind-the-rack transfers. The excise tax...
§ 105-449.85 - Compensating tax on and liability for unaccounted for motor fuel losses at a terminal. - 105-449.85. Compensating tax on and liability for unaccounted for motor...
§ 105-449.86 - Tax on and liability for dyed diesel fuel used to operate certain highway vehicles. - 105-449.86. Tax on and liability for dyed diesel fuel used...
§ 105-449.87 - Backup tax and liability for the tax. - 105-449.87. Backup tax and liability for the tax. (a) Tax....
§ 105-449.88 - Exemptions from the excise tax. - 105-449.88. Exemptions from the excise tax. The excise tax on...
§ 105-449.88A - Liability for tax due on motor fuel designated as exempt by the use of cards or codes. - 105-449.88A. Liability for tax due on motor fuel designated as...
§ 105-449.89 - Restrictions on removal of motor fuel from terminal. - 105-449.89. Restrictions on removal of motor fuel from terminal. (a)...
§ 105-449.90 - When tax return and payment are due. - 105-449.90. When tax return and payment are due. (a) Filing...
§ 105-449.90A - Payment by supplier of destination state tax collected on exported motor fuel. - 105-449.90A. Payment by supplier of destination state tax collected on...
§ 105-449.91 - Remittance of tax to supplier. - 105-449.91. Remittance of tax to supplier. (a) Distributor. - A...
§ 105-449.92 - Notice to suppliers of cancellation, revocation, or reissuance of certain licenses; effect of notice. - 105-449.92. Notice to suppliers of cancellation, revocation, or reissuance of...
§ 105-449.93 - Percentage discount for licensed distributors and some licensed importers. - 105-449.93. Percentage discount for licensed distributors and some licensed importers....
§ 105-449.95 - Recodified as G.S105-449.105B by Session Laws 2009-445, s35(a), effective January 1, 2010. - 105-449.95: Recodified as G.S. 105-449.105B by Session Laws 2009-445, s....
§ 105-449.96 - Information required on return filed by supplier. - 105-449.96. Information required on return filed by supplier. A return...
§ 105-449.97 - Deductions and discounts allowed a supplier when filing a return. - 105-449.97. Deductions and discounts allowed a supplier when filing a...
§ 105-449.98 - Duties of supplier concerning payments by distributors, exporters, and importers. - 105-449.98. Duties of supplier concerning payments by distributors, exporters, and...
§ 105-449.99 - Returns and discounts of importers. - 105-449.99. Returns and discounts of importers. (a) Return. - A...
§ 105-449.100 - Terminal operator to file informational return showing changes in amount of motor fuel at the terminal. - 105-449.100. Terminal operator to file informational return showing changes in...
§ 105-449.101 - Motor fuel transporter to file informational return showing deliveries of motor fuel. - 105-449.101. Motor fuel transporter to file informational return showing deliveries...
§ 105-449.102 - Distributor to file return showing exports from a bulk plant. - 105-449.102. Distributor to file return showing exports from a bulk...
§ 105-449.104 - Use of name and account number on return. - 105-449.104. Use of name and account number on return. When...
§ 105-449.105 - Monthly refunds for tax paid on exempt fuel, lost fuel, and accidental mixes that result in fuel unsuitable for highway use. - 105-449.105. Monthly refunds for tax paid on exempt fuel, lost...
§ 105-449.105A - Monthly refunds for kerosene. - 105-449.105A. Monthly refunds for kerosene. (a) Refund for Undyed Kerosene...
§ 105-449.105B - Monthly hold harmless refunds for licensed distributors and some licensed importers. - 105-449.105B. Monthly hold harmless refunds for licensed distributors and some...
§ 105-449.106 - Quarterly refunds for nonprofit organizations, special mobile equipment, and off-highway use. - 105-449.106. Quarterly refunds for nonprofit organizations, taxicabs, and special mobile...
§ 105-449.107 - Annual refunds for certain vehicles with power attachments. - 105-449.107. Annual refunds for off-highway use and use by certain...
§ 105-449.107A - Sales tax due on motor fuel. - 105-449.107A. Sales tax due on motor fuel. (a) Sales Tax...
§ 105-449.108 - When an application for a refund is due. - 105-449.108. When an application for a refund is due. (a)...
§ 105-449.110 - Review of refund application and payment of refund. - 105-449.110. Review of refund application and payment of refund. (a)...
§ 105-449.114 - Authority for agreement with Eastern Band of Cherokee Indians. - 105-449.114. Authority for agreement with Eastern Band of Cherokee Indians....
§ 105-449.115 - Shipping document required to transport motor fuel by railroad tank car or transport truck. - 105-449.115. Shipping document required to transport motor fuel by railroad...
§ 105-449.115A - Shipping document required to transport fuel by tank wagon. - 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. - 105-449.117. Penalties for highway use of dyed diesel or other...
§ 105-449.118 - Civil penalty for buying or selling non-tax-paid motor 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. - 105-449.118A. Civil penalty for refusing to allow the taking of...
§ 105-449.119 - Review of civil penalty assessment. - 105-449.119. Review of civil penalty assessment. A person who denies...
§ 105-449.120 - Acts that are misdemeanors. - 105-449.120. Acts that are misdemeanors. (a) Class 1. - A...
§ 105-449.121 - Record-keeping requirements; inspection authority. - 105-449.121. Record-keeping requirements; inspection authority. (a) What Must Be Kept....
§ 105-449.122 - Equipment requirements. - 105-449.122. Equipment requirements. (a) Metered Pumps. - All motor fuel...
§ 105-449.123 - Marking requirements for dyed fuel storage facilities. - 105-449.123. Marking requirements for dyed fuel storage facilities. (a) Requirements....
§ 105-449.125 - Distribution of tax revenue among various funds and accounts. - 105-449.125. Distribution of tax revenue among various funds and accounts....
§ 105-449.126 - Distribution of part of Highway Fund allocation to Wildlife Resources Fund and Shallow Draft Navigation Channel Dredging and Aquatic Weed Fund. - 105-449.126. Distribution of part of Highway Fund allocation to Wildlife...