17 NCAC 12B .0414. ELIGIBILITY FOR REFUNDS

To enable the Secretary or a person designated by the Secretary to prepare audits, bulk‑end users, retailers, and users of motor fuel must maintain the following records for a period of three years:

(1)           Users:

(a)           All fuel receipts, highway and non-tax-paid;

(b)           Quarterly odometer readings, regardless of weight classification;

(c)           Purchase and disposition dates of fleet vehicles with beginning and ending odometer readings;

(d)           List of current vehicles by registered gross weight; and

(e)           List of motor carrier decals received, indicating the decals applied to vehicles and those still on hand.

(2)           Bulk‑End Users:

(a)           All fuel receipts, highway and non-tax-paid;

(b)           Withdrawal statements of highway and non-highway fuel from bulk storage facilities;

(c)           Quarterly odometer readings, regardless of weight classification;

(d)           Purchase and disposition dates of fleet vehicles with beginning and ending odometer readings;

(e)           List of current vehicles by registered gross weight;

(f)            Quarterly beginning and ending inventory of highway and non-highway fuel; and

(g)           List of motor carrier decals received, indicating the decals applied to vehicles and those still on hand.

(3)           Retailers:

(a)           All fuel receipts and bills of lading;

(b)           Quarterly totalizer meter readings;

(c)           Fuel availability schedules;

(d)           Intrastate mileage records; and

(e)           Quarterly beginning and ending inventory of highway and non-highway fuel.

 

History Note:        Authority G.S. 105‑262; 105‑449.121;

Temporary Adoption Eff. January 1, 1996;

Eff. March 1, 1996;

Recodified from 17 NCAC 09K .0514 Eff. November 1, 2002;

Amended Eff. August 1, 2003.