North Carolina Administrative Code (Last Updated: November 13, 2014) |
TITLE 17. REVENUE |
CHAPTER 12. MOTOR FUEL |
SUBCHAPTER D. KEROSENE INSPECTION TAX |
17 NCAC 12D .0103. ACCEPTANCE OF BONDS AND LETTERS OF CREDIT
Latest version.
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The Motor Fuels Tax Division accepts a surety bond, a bond secured by collateral, or an irrevocable letter of credit from a kerosene distributor or supplier in the same circumstances under which it accepts one of these from a distributor licensed under G.S. 105, Article 36C.
History Note: Authority G.S. 105-262; 119-16.2;
Eff. January 1, 1983;
Amended Eff. August 1, 1998; January 1, 1992; October 1, 1992; March 1, 1987;
Recodified from 17 NCAC 09J .0203 effective November 1, 2002;
Amended Eff. August 1, 2003.