2010 North Carolina Code
Chapter 105 Taxation.
Article 36C - Gasoline, Diesel, and Blends.
105-449.68. Restrictions on who can get a license as a distributor.
105‑449.68. Restrictions on who can get a license as a distributor.
A bulk end‑user of motor fuel may not be licensed as a distributor unless the bulk end‑user also acquires motor fuel from a supplier or from another distributor for subsequent sale. This restriction does not apply to a bulk end‑user that was licensed as a distributor on January 1, 1996. If a distributor license held by a bulk end‑user on January 1, 1996, is subsequently cancelled, the bulk end‑user is subject to the restriction set in this section. (1995, c. 390, s. 3; 2000‑173, s. 14(b); 2008‑134, s. 27.)
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