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North Carolina Administrative Code (Last Updated: November 13, 2014) |
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TITLE 17. REVENUE |
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CHAPTER 09. MOTOR FUELS TAXES |
| SUBCHAPTER A. DIVISIONAL RULES |
| 17 NCAC 09A .0101-.0104. REPEALED |
| SUBCHAPTER B. MOTOR FUELS TAX DIVISION |
| 17 NCAC 09B .0101-.0104. REPEALED |
| 17 NCAC 09B .0201-.0205. REPEALED |
| 17 NCAC 09B .0301-.0310. REPEALED |
| 17 NCAC 09B .0401-.0403. REPEALED |
| 17 NCAC 09B .0501-.0512. REPEALED |
| 17 NCAC 09B .0513-.0514. REPEALED |
| 17 NCAC 09B .0515. REFUND OF TAXES PAID ON GASOHOL: FORM GAS. 1221 [REPEALED] |
| SUBCHAPTER C. SPECIAL FUELS TAX |
| 17 NCAC 09C .0101-.0104. REPEALED |
| 17 NCAC 09C .0201-.0206. REPEALED |
| 17 NCAC 09C .0301-.0303. REPEALED |
| 17 NCAC 09C .0401-.0405. REPEALED |
| 17 NCAC 09C .0501-.0505. REPEALED |
| 17 NCAC 09C .0601-.0604. REPEALED |
| 17 NCAC 09C .0701-.0705. REPEALED |
| 17 NCAC 09C .0706-.0707. REPEALED |
| SUBCHAPTER D. HIGHWAY FUEL USE TAX |
| 17 NCAC 09D .0101-.0102. REPEALED |
| 17 NCAC 09D .0201-.0202. REPEALED |
| 17 NCAC 09D .0301-.0304. REPEALED |
| 17 NCAC 09D .0401-.0403. REPEALED |
| 17 NCAC 09D .0501-.0507. REPEALED |
| SUBCHAPTER E. GASOLINE: SPECIAL FUELS AND KEROSENE INSPECTION |
| 17 NCAC 09E .0101-.0102. REPEALED |
| 17 NCAC 09E .0201-.0204. REPEALED |
| SUBCHAPTER F. DIVISIONAL RULES |
| 17 NCAC 09F .0101-.0103. REPEALED |
| SUBCHAPTER G. MOTOR FUELS TAX DIVISION |
| 17 NCAC 09G .0101. DISTRIBUTORS REQUIRED TO POST BOND AND BECOME LICENSED [REPEALED] |
| 17 NCAC 09G .0102. DISTRIBUTORS CLASSIFIED ACCORDING TO TYPES OF OPERATIONS [REPEALED] |
| 17 NCAC 09G .0103. USER UNQUALIFIED [REPEALED] |
| 17 NCAC 09G .0104-.0105. REPEALED |
| 17 NCAC 09G .0106. CANCELLATION OF LICENSE AND BOND [REPEALED] |
| 17 NCAC 09G .0107. IRREVOCABLE LETTER OF CREDIT [REPEALED] |
| 17 NCAC 09G .0201. TRANSPORT SALES [REPEALED] |
| 17 NCAC 09G .0202. EXPORTS VIA COMMON CARRIER FROM TERMINALS [REPEALED] |
| 17 NCAC 09G .0203. TRANSPORT LOADS [REPEALED] |
| 17 NCAC 09G .0204. EXCHANGE AGREEMENTS [REPEALED] |
| 17 NCAC 09G .0301-.0304. REPEALED |
| 17 NCAC 09G .0305. ALL PURCHASES AND RECEIPTS MUST BE REPORTED [REPEALED] |
| 17 NCAC 09G .0306. REPORTING INFORMATION IN PROPER REPORTING PERIOD [REPEALED] |
| 17 NCAC 09G .0307. REFUND ON TAX PAID MOTOR FUEL TRANSPORTED TO ANOTHER STATE [REPEALED] |
| 17 NCAC 09G .0401. DELIVERIES TO THE NATIONAL GUARD [REPEALED] |
| 17 NCAC 09G .0402-.0404. REPEALED |
| 17 NCAC 09G .0501. NON‑HIGHWAY REFUND [REPEALED] |
| 17 NCAC 09G .0502-.0509. REPEALED |
| 17 NCAC 09G .0510. COUNTIES: CITIES AND OTHERS: FORM GAS. 1200 [REPEALED] |
| 17 NCAC 09G .0511. CITY TRANSIT AND PRIVATE NON‑PROFIT REFUND [REPEALED] |
| 17 NCAC 09G .0512. MUNICIPALITIES AND CONTIGUOUS MUNICIPALITIES [REPEALED] |
| 17 NCAC 09G .0513. TAXICAB REFUNDS: FORM GAS. 1200B [REPEALED] |
| 17 NCAC 09G .0514. PROPORTIONAL REFUNDS: FORM GAS. 1200C [REPEALED] |
| 17 NCAC 09G .0515. REFUND OF TAXES PAID ON GASOHOL: FORM GAS. 1221 [REPEALED] |
| 17 NCAC 09G .0516. NON‑HIGHWAY, CITY/COUNTY, AND TAXICAB REFUNDS [REPEALED] |
| SUBCHAPTER H. SPECIAL FUELS TAX |
| 17 NCAC 09H .0101. APPLICATION FOR SUPPLIER'S LICENSE [REPEALED] |
| 17 NCAC 09H .0102-.0103. REPEALED |
| 17 NCAC 09H .0104. LEASE OPERATIONS [REPEALED] |
| 17 NCAC 09H .0105. IRREVOCABLE LETTER OF CREDIT [REPEALED] |
| 17 NCAC 09H .0201. TAX DUE [REPEALED] |
| 17 NCAC 09H .0202-.0203. REPEALED |
| 17 NCAC 09H .0204-.0205. REPEALED |
| 17 NCAC 09H .0206-.L0207. REPEALED |
| 17 NCAC 09H .0208-.0209. REPEALED |
| 17 NCAC 09H .0210. COMMON STORAGE NOT PERMITTED [REPEALED] |
| 17 NCAC 09H .0301. PROPANE GAS DISTRIBUTORS USING OR SELLING [REPEALED] |
| 17 NCAC 09H .0302-.0303. REPEALED |
| 17 NCAC 09H .0304. TAXABLE SALES AND DELIVERIES: PROPANE GAS SUPPLIERS [REPEALED] |
| 17 NCAC 09H .0305-.0306. REPEALED |
| 17 NCAC 09H .0401-.0403. REPEALED |
| 17 NCAC 09H .0404. CITY TRANSIT AND PRIVATE NON‑PROFIT REFUND [REPEALED] |
| 17 NCAC 09H .0405-.0407. REPEALED |
| 17 NCAC 09H .0408. EXEMPTION OF MOTOR FUELS: PUBLIC SCHOOLS AND STATE AGENCIES [REPEALED] |
| 17 NCAC 09H .0409. REFUNDS AND EXEMPTIONS [REPEALED] |
| SUBCHAPTER I. HIGHWAY FUEL USE TAX |
| 17 NCAC 09I .0101. OPERATIONS SUBJECT TO TAX [REPEALED] |
| 17 NCAC 09I .0102. OPERATIONS OF VEHICLES EXCLUDED FROM REPORTS |
| 17 NCAC 09I .0103. REGISTRATION CARDS AND VEHICLE IDENTIFICATION MARKERS [REPEALED] |
| 17 NCAC 09I .0201. N.C. RETAIL FUEL PURCHASE INVOICES |
| 17 NCAC 09I .0202. WITHDRAWALS FROM BULK STORAGE |
| 17 NCAC 09I .0301. CARRY FORWARD CREDITS [REPEALED] |
| 17 NCAC 09I .0302. REFUNDS |
| 17 NCAC 09I .0303. AMOUNT OF BOND REQUIRED |
| 17 NCAC 09I .0304. TYPES OF ACCEPTABLE BONDS |
| 17 NCAC 09I .0401. QUARTERLY TAX REPORT [REPEALED] |
| 17 NCAC 09I .0402. AVERAGE MILES PER GALLON FACTORS |
| 17 NCAC 09I .0403. COMPANY FACTOR: LEASE UNITS |
| 17 NCAC 09I .0501. APPLICATION FOR VEHICLE REGISTRATION: FORM GAS. 1274 [REPEALED] |
| 17 NCAC 09I .0502. REGISTRATION OF HEAVY VEHICLES LICENSED IN NORTH CAROLINA [REPEALED] |
| 17 NCAC 09I .0503. PERMITS: LEASES [REPEALED] |
| 17 NCAC 09I .0504. NO VEHICLE REGISTRATION REQUIRED [REPEALED] |
| 17 NCAC 09I .0505. IMPORTANT NOTICE TO CARRIERS: FORM GAS. 1279 [REPEALED] |
| 17 NCAC 09I .0506. DEALER: MANUFACTURER: DRIVEAWAY: TRANSPORTER |
| SUBCHAPTER J. GASOLINE: SPECIAL FUELS AND KEROSENE INSPECTION |
| 17 NCAC 09J .0101-.0102. REPEALED |
| 17 NCAC 09J .0201. BOND AND LICENSE REQUIRED [REPEALED] |
| 17 NCAC 09J .0202. AMOUNT OF BOND REQUIRED |
| 17 NCAC 09J .0203. TYPES OF ACCEPTABLE BONDS |
| 17 NCAC 09J .0204. REPORT OF KEROSENE DISTRIBUTOR: FORM GAS. 1203S [REPEALED] |
| SUBCHAPTER K. GASOLINE, DIESEL AND BLENDS |
| 17 NCAC 09K .01. |
| 17 NCAC 09K .0201. EXPORTER'S LICENSE |
| 17 NCAC 09K .0202. LICENSED DISTRIBUTOR CONSIDERED TO BE LICENSED AS AN IMPORTER |
| 17 NCAC 09K .0203. NOTICE OF ADDITIONAL STATES |
| 17 NCAC 09K .0204. AMOUNT OF BOND OR IRREVOCABLE LETTER OF CREDIT REQUIRED |
| 17 NCAC 09K .0205. TYPES OF ACCEPTABLE BONDS |
| 17 NCAC 09K .0206. IRREVOCABLE LETTER OF CREDIT |
| 17 NCAC 09K .03. |
| 17 NCAC 09K .0401. REPORTING INFORMATION IN THE PROPER REPORTING PERIOD |
| 17 NCAC 09K .0501. DOCUMENTING SALES TO THE UNITED STATES GOVERNMENT |
| 17 NCAC 09K .0502. SALES TO U.S. GOVERNMENT: REFUND FORM GAS 1206 |
| 17 NCAC 09K .0503. OFF‑HIGHWAY REFUND APPLICATION INFORMATION |
| 17 NCAC 09K .0504. OFF‑HIGHWAY REFUND INVOICE REQUIREMENTS |
| 17 NCAC 09K .0505. OFF‑HIGHWAY USERS WITH COMMON STORAGE FACILITIES |
| 17 NCAC 09K .0506. STATIONARY ENGINE MOUNTED ON A LICENSED MOTOR VEHICLE |
| 17 NCAC 09K .0507. OFF‑HIGHWAY USERS WITH SEPARATE TANKS |
| 17 NCAC 09K .0508. DEALERS DELIVERING FUEL INTO OFF‑HIGHWAY EQUIPMENT |
| 17 NCAC 09K .0509. VEHICLES WITH SPECIAL MOBILE EQUIPMENT LICENSE |
| 17 NCAC 09K .0510. REMOVAL OF LICENSE PLATE |
| 17 NCAC 09K .0511. MUNICIPAL CORPORATION AND CITY TRANSIT SYSTEM |
| 17 NCAC 09K .0512. PROPORTIONAL REFUNDS: FORM GAS 1200C |
| 17 NCAC 09K .0513. OFF‑HIGHWAY, CITY/COUNTY AND TAXICAB REFUNDS |
| 17 NCAC 09K .0514. ELIGIBILITY FOR REFUNDS |
| 17 NCAC 09K .0601. RECORDS OF EXEMPT SALES [REPEALED] |
| 17 NCAC 09K .0602. RECORD‑KEEPING REQUIREMENTS OF BULK‑END USERS, RETAILERS, AND USERS |
| 17 NCAC 09K .07. |
| SUBCHAPTER L. ALTERNATIVE FUEL |
| 17 NCAC 09L .01. |
| 17 NCAC 09L .02. |
| 17 NCAC 09L .0301. EQUIVALENT RATE FOR COMPRESSED NATURAL GAS |
| 17 NCAC 09L .0302. UNBLENDED KEROSENE AS ALTERNATIVE FUEL [REPEALED] |
| 17 NCAC 09L .0401. FUEL FROM CARGO SUPPLY TANK |
| 17 NCAC 09L .0402. ODOMETER READINGS |
| 17 NCAC 09L .0403. REPORTING SALES AND DELIVERIES: PROPANE GAS SUPPLIERS [REPEALED] |
| 17 NCAC 09L .0404. BULK‑END USERS; PURCHASES OF PROPANE GAS |
| 17 NCAC 09L .05. |
| 17 NCAC 09L .06. |
| 17 NCAC 09L .07. |