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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 12. MOTOR FUEL |
| SUBCHAPTER A. HIGHWAY FUEL USE TAX |
| 17 NCAC 12A .0101. OPERATIONS OF VEHICLES EXCLUDED FROM REPORTS |
| 17 NCAC 12A .0201. NC RETAIL FUEL PURCHASE INVOICES |
| 17 NCAC 12A .0202. WITHDRAWALS FROM BULK STORAGE |
| 17 NCAC 12A .0301. REFUNDS |
| 17 NCAC 12A .0302. AMOUNT OF BOND REQUIRED |
| 17 NCAC 12A .0303. TYPES OF ACCEPTABLE BONDS |
| 17 NCAC 12A .0401. AVERAGE MILES PER GALLON FACTORS |
| 17 NCAC 12A .0402. COMPANY FACTOR: LEASE UNITS |
| 17 NCAC 12A .0501. RESERVED |
| 17 NCAC 12A .0502. REVOCATION OF REGISTRATION |
| 17 NCAC 12A .0503. DEALER: MANUFACTURER: DRIVEAWAY: TRANSPORTER |
| SUBCHAPTER B. GASOLINE, DIESEL, AND BLENDS |
| 17 NCAC 12B .0101. RESERVED |
| 17 NCAC 12B .0102. EXPORTER'S LICENSE |
| 17 NCAC 12B .0103. LICENSED DISTRIBUTOR CONSIDERED TO BE LICENSED AS AN IMPORTER |
| 17 NCAC 12B .0104. NOTICE OF ADDITIONAL STATES |
| 17 NCAC 12B .0105. AMOUNT OF BOND OR IRREVOCABLE LETTER OF CREDIT REQUIRED |
| 17 NCAC 12B .0106. TYPES OF ACCEPTABLE BONDS |
| 17 NCAC 12B .0107. IRREVOCABLE LETTER OF CREDIT |
| 17 NCAC 12B .0201. RACING FUEL |
| 17 NCAC 12B .0301. REPORTING INFORMATION IN THE PROPER REPORTING PERIOD |
| 17 NCAC 12B .0401. DOCUMENTING SALES TO EXEMPT ENTITIES |
| 17 NCAC 12B .0402. CLAIM FOR REFUND FOR SALES TO EXEMPT ENTITIES |
| 17 NCAC 12B .0403. OFF‑HIGHWAY REFUND APPLICATION INFORMATION |
| 17 NCAC 12B .0404. OFF-HIGHWAY REFUND INVOICE REQUIREMENTS |
| 17 NCAC 12B .0405. OFF-HIGHWAY USERS WITH COMMON STORAGE FACILITIES |
| 17 NCAC 12B .0406. STATIONARY ENGINE MOUNTED ON A LICENSED MOTOR VEHICLE |
| 17 NCAC 12B .0407. OFF‑HIGHWAY USERS WITH SEPARATE TANKS |
| 17 NCAC 12B .0408. DEALERS DELIVERING FUEL INTO OFF‑HIGHWAY EQUIPMENT |
| 17 NCAC 12B .0409. VEHICLES WITH SPECIAL MOBILE EQUIPMENT LICENSE |
| 17 NCAC 12B .0410. REMOVAL OF LICENSE PLATE |
| 17 NCAC 12B .0411. MUNICIPAL CORPORATION AND CITY TRANSIT SYSTEM |
| 17 NCAC 12B .0412. PROPORTIONAL REFUNDS |
| 17 NCAC 12B .0413. OFF-HIGHWAY AND TAXICAB REFUNDS |
| 17 NCAC 12B .0414. ELIGIBILITY FOR REFUNDS |
| 17 NCAC 12B .0501. RSERVED |
| 17 NCAC 12B .0502. RECORD‑KEEPING REQUIREMENTS OF BULK‑END USERS, RETAILERS, AND USERS |
| 17 NCAC 12B .0503. LICENSED VEHICLES USING DYED DIESEL FUEL |
| SUBCHAPTER C. ALTERNATIVE FUEL |
| 17 NCAC 12C .0100. |
| 17 NCAC 12C .0201. EQUIVALENT RATE FOR COMPRESSED NATURAL GAS |
| 17 NCAC 12C .0301. FUEL FROM CARGO SUPPLY TANK |
| 17 NCAC 12C .0302. ODOMETER READINGS |
| 17 NCAC 12C .0303. RESERVED |
| 17 NCAC 12C .0304. BULK‑END USERS; PURCHASES OF PROPANE GAS |
| SUBCHAPTER D. KEROSENE INSPECTION TAX |
| 17 NCAC 12D .0101. RESERVED |
| 17 NCAC 12D .0102. AMOUNT OF BOND REQUIRED |
| 17 NCAC 12D .0103. ACCEPTANCE OF BONDS AND LETTERS OF CREDIT |