2010 North Carolina Code
Chapter 105 Taxation.
Article 36C - Gasoline, Diesel, and Blends.
105-449.89. Restrictions on removal of motor fuel from terminal.
105‑449.89. Restrictions on removal of motor fuel from terminal.
(a) By Bulk End‑User. An out‑of‑state bulk end‑user may not remove motor fuel from a terminal in this State for use in the state in which the bulk end‑user is located unless the bulk end‑user is licensed under this Article as an exporter. An out‑of‑state bulk end‑user that is not licensed under this Article may remove motor fuel from a bulk plant in this State.
(b) To Marine Vessel. A supplier may not transfer motor fuel from a terminal to a marine vessel unless the person to whom the supplier transfers the motor fuel is licensed as a supplier. (1995 (Reg. Sess., 1996), c. 647, s. 22; 1997‑60, s. 10; 2008‑134, s. 39.)
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