There is a newer version of the North Carolina General Statutes
2014 North Carolina General Statutes
Chapter 105 - Taxation.
Article 36C - Gasoline, Diesel, and Blends.
- § 105-449.60 - 60. Definitions.
- § 105-449.61 - 61. Tax restrictions; administration.
- § 105-449.62 - 62. Nature of tax.
- § 105-449.63 - 63. . Reserved for future codification purposes.
- § 105-449.64 - 64. . Reserved for future codification purposes.
- § 105-449.65 - 65. List of persons who must have a license.
- § 105-449.66 - 66. Importer licensing.
- § 105-449.67 - 67. List of persons who may obtain a license.
- § 105-449.68 - 68. Restrictions on who can get a license as a distributor.
- § 105-449.69 - 69. How to apply for a license.
- § 105-449.70 - 70. Supplier election to collect tax on out-of-state removals.
- § 105-449.71 - 71. Permissive supplier election to collect tax on out-of-state removals.
- § 105-449.72 - 72. Bond or letter of credit required as a condition of obtaining and keeping certain licenses or of applying for certain refunds.
- § 105-449.73 - 73. Reasons why the Secretary can deny an application for a license.
- § 105-449.74 - 74. Issuance of license.
- § 105-449.75 - 75. License holder must notify the Secretary of discontinuance of business.
- § 105-449.76 - 76. Reasons why the Secretary can cancel a license.
- § 105-449.77 - 77. Records and lists of license applicants and license holders.
- § 105-449.78 - 78. . Reserved for future codification purposes.
- § 105-449.79 - 79. . Reserved for future codification purposes.
- § 105-449.80 - 80. Tax rate.
- § 105-449.81 - 81. Excise tax on motor fuel.
- § 105-449.82 - 82. Liability for tax on removals from a refinery or terminal.
- § 105-449.83 - 83. Liability for tax on imports.
- § 105-449.83A - 83A. Liability for tax on fuel grade ethanol and biodiesel.
- § 105-449.84 - 84. Liability for tax on blended fuel.
- § 105-449.84A - 84A. Liability for tax on behind-the-rack transfers.
- § 105-449.85 - 85. Compensating tax on and liability for unaccounted for motor fuel losses at a terminal.
- § 105-449.86 - 86. Tax on and liability for dyed diesel fuel used to operate certain highway vehicles.
- § 105-449.87 - 87. Backup tax and liability for the tax.
- § 105-449.88 - 88. Exemptions from the excise tax.
- § 105-449.88A - 88A. Liability for tax due on motor fuel designated as exempt by the use of cards or codes.
- § 105-449.89 - 89. Restrictions on removal of motor fuel from terminal.
- § 105-449.90 - 90. When tax return and payment are due.
- § 105-449.90A - 90A. Payment by supplier of destination state tax collected on exported motor fuel.
- § 105-449.91 - 91. Remittance of tax to supplier.
- § 105-449.92 - 92. Notice to suppliers of cancellation or reissuance of certain licenses; effect of notice.
- § 105-449.93 - 93. Percentage discount for licensed distributors and some licensed importers.
- §§ 105-449.94 - 94: Repealed by Session Laws 2006-162, s. 14(e), effective January 1, 2007, and applicable to motor fuels purchased on or after that date.
- § 105-449.95 - 95: Recodified as G.S. 105-449.105B by Session Laws 2009-445, s. 35(a), effective January 1, 2010.
- § 105-449.96 - 96. Information required on return filed by supplier.
- § 105-449.97 - 97. Deductions and discounts allowed a supplier when filing a return.
- § 105-449.98 - 98. Duties of supplier concerning payments by distributors, exporters, and importers.
- § 105-449.99 - 99. Returns and discounts of importers.
- § 105-449.100 - 100. Terminal operator to file informational return showing changes in amount of motor fuel at the terminal.
- § 105-449.101 - 101. Motor fuel transporter to file informational return showing deliveries of motor fuel.
- § 105-449.102 - 102. Distributor to file return showing exports from a bulk plant.
- § 105-449.103 - 103. . Reserved for future codification purposes.
- § 105-449.104 - 104. Use of name and account number on return.
- § 105-449.105 - 105. Monthly refunds for tax paid on exempt fuel, lost fuel, and accidental mixes that result in fuel unsuitable for highway use.
- § 105-449.105A - 105A. Monthly refunds for kerosene.
- § 105-449.105B - 105B. Monthly hold harmless refunds for licensed distributors and some licensed importers.
- § 105-449.106 - 106. Quarterly refunds for nonprofit organizations, taxicabs, and special mobile equipment.
- § 105-449.107 - 107. Annual refunds for off-highway use and use by certain vehicles with power attachments.
- § 105-449.108 - 108. When an application for a refund is due.
- §§ 105-449.109 - 109: Repealed by Session Laws 1998-212, s. 29A.14(s).
- § 105-449.110 - 110. Review of refund application and payment of refund.
- § 105-449.111 - 111. . Reserved for future codification purposes.
- § 105-449.112 - 112. . Reserved for future codification purposes.
- § 105-449.113 - 113. . Reserved for future codification purposes.
- § 105-449.114 - 114. Authority for agreement with Eastern Band of Cherokee Indians.
- § 105-449.115 - 115. Shipping document required to transport motor fuel by railroad tank car or transport truck.
- § 105-449.115A - 115A. Shipping document required to transport fuel by tank wagon.
- §§ 105-449.116 - 116. Repealed by Session Laws 1999-438, s. 25.
- § 105-449.117 - 117. Penalties for highway use of dyed diesel or other non-tax-paid fuel.
- § 105-449.118 - 118. Civil penalty for buying or selling non-tax-paid motor fuel.
- § 105-449.118A - 118A. Civil penalty for refusing to allow the taking of a motor fuel sample.
- § 105-449.119 - 119. Review of civil penalty assessment.
- § 105-449.120 - 120. Acts that are misdemeanors.
- § 105-449.121 - 121. Record-keeping requirements; inspection authority.
- § 105-449.122 - 122. Equipment requirements.
- § 105-449.123 - 123. Marking requirements for dyed fuel storage facilities.
- § 105-449.124 - 124. . Reserved for future codification purposes.
- § 105-449.125 - 125. Distribution of tax revenue among various funds and accounts.
- § 105-449.126 - 126. Distribution of part of Highway Fund allocation to Wildlife Resources Fund and Shallow Draft Navigation Channel Dredging and Lake Maintenance Fund.
- §§ 105-449.127 - 127: Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006.
- § 105-449.128 - 128. . Reserved for future codification purposes.
- § 105-449.129 - 129. . Reserved for future codification purposes.
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