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