There is a newer version of the North Carolina General Statutes
2013 North Carolina General Statutes
Chapter 105 - Taxation.
Article 36C - Gasoline, Diesel, and Blends.
- Section 105-449.60 - 60. Definitions.
- Section 105-449.61 - 61. Tax restrictions; administration.
- Section 105-449.62 - 62. Nature of tax.
- Section 105-449.63 - 63. . Reserved for future codification purposes.
- Section 105-449.64 - 64. . Reserved for future codification purposes.
- Section 105-449.65 - 65. List of persons who must have a license.
- Section 105-449.66 - 66. Importer licensing.
- Section 105-449.67 - 67. List of persons who may obtain a license.
- Section 105-449.68 - 68. Restrictions on who can get a license as a distributor.
- Section 105-449.69 - 69. How to apply for a license.
- Section 105-449.70 - 70. Supplier election to collect tax on out-of-state removals.
- Section 105-449.71 - 71. Permissive supplier election to collect tax on out-of-state removals.
- Section 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.
- Section 105-449.73 - 73. Reasons why the Secretary can deny an application for a license.
- Section 105-449.74 - 74. Issuance of license.
- Section 105-449.75 - 75. License holder must notify the Secretary of discontinuance of business.
- Section 105-449.76 - 76. Reasons why the Secretary can cancel a license.
- Section 105-449.77 - 77. Records and lists of license applicants and license holders.
- Section 105-449.78 - 78. . Reserved for future codification purposes.
- Section 105-449.79 - 79. . Reserved for future codification purposes.
- Section 105-449.80 - 80. Tax rate.
- Section 105-449.81 - 81. Excise tax on motor fuel.
- Section 105-449.82 - 82. Liability for tax on removals from a refinery or terminal.
- Section 105-449.83 - 83. Liability for tax on imports.
- Section 105-449.83A - 83A. Liability for tax on fuel grade ethanol.
- Section 105-449.84 - 84. Liability for tax on blended fuel.
- Section 105-449.84A - 84A. Liability for tax on behind-the-rack transfers.
- Section 105-449.85 - 85. Compensating tax on and liability for unaccounted for motor fuel losses at a terminal.
- Section 105-449.86 - 86. Tax on and liability for dyed diesel fuel used to operate certain highway vehicles.
- Section 105-449.87 - 87. Backup tax and liability for the tax.
- Section 105-449.88 - 88. Exemptions from the excise tax.
- Section 105-449.88A - 88A. Liability for tax due on motor fuel designated as exempt by the use of cards or codes.
- Section 105-449.89 - 89. Restrictions on removal of motor fuel from terminal.
- Section 105-449.90 - 90. When tax return and payment are due.
- Section 105-449.90A - 90A. Payment by supplier of destination state tax collected on exported motor fuel.
- Section 105-449.91 - 91. Remittance of tax to supplier.
- Section 105-449.92 - 92. Notice to suppliers of cancellation or reissuance of certain licenses; effect of notice.
- Section 105-449.93 - 93. Percentage discount for licensed distributors and some licensed importers.
- Section 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.
- Section 105-449.95 - 95: Recodified as G.S. 105-449.105B by Session Laws 2009-445, s. 35(a), effective January 1, 2010.
- Section 105-449.96 - 96. Information required on return filed by supplier.
- Section 105-449.97 - 97. Deductions and discounts allowed a supplier when filing a return.
- Section 105-449.98 - 98. Duties of supplier concerning payments by distributors, exporters, and importers.
- Section 105-449.99 - 99. Returns and discounts of importers.
- Section 105-449.100 - 100. Terminal operator to file informational return showing changes in amount of motor fuel at the terminal.
- Section 105-449.101 - 101. Motor fuel transporter to file informational return showing deliveries of motor fuel.
- Section 105-449.102 - 102. Distributor to file return showing exports from a bulk plant.
- Section 105-449.103 - 103. . Reserved for future codification purposes.
- Section 105-449.104 - 104. Use of name and account number on return.
- Section 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.
- Section 105-449.105A - 105A. Monthly refunds for kerosene.
- Section 105-449.105B - 105B. Monthly hold harmless refunds for licensed distributors and some licensed importers.
- Section 105-449.106 - 106. Quarterly refunds for nonprofit organizations, taxicabs, and special mobile equipment.
- Section 105-449.107 - 107. Annual refunds for off-highway use and use by certain vehicles with power attachments.
- Section 105-449.108 - 108. When an application for a refund is due.
- Section 105-449.109 - 109: Repealed by Session Laws 1998-212, s. 29A.14(s).
- Section 105-449.110 - 110. Review of refund application and payment of refund.
- Section 105-449.111 - 111. . Reserved for future codification purposes.
- Section 105-449.112 - 112. . Reserved for future codification purposes.
- Section 105-449.113 - 113. . Reserved for future codification purposes.
- Section 105-449.114 - 114. Authority for agreement with Eastern Band of Cherokee Indians.
- Section 105-449.115 - 115. Shipping document required to transport motor fuel by railroad tank car or transport truck.
- Section 105-449.115A - 115A. Shipping document required to transport fuel by tank wagon.
- Section 105-449.116 - 116. Repealed by Session Laws 1999-438, s. 25.
- Section 105-449.117 - 117. Penalties for highway use of dyed diesel or other non-tax-paid fuel.
- Section 105-449.118 - 118. Civil penalty for buying or selling non-tax-paid motor fuel.
- Section 105-449.118A - 118A. Civil penalty for refusing to allow the taking of a motor fuel sample.
- Section 105-449.119 - 119. Review of civil penalty assessment.
- Section 105-449.120 - 120. Acts that are misdemeanors.
- Section 105-449.121 - 121. Record-keeping requirements; inspection authority.
- Section 105-449.122 - 122. Equipment requirements.
- Section 105-449.123 - 123. Marking requirements for dyed fuel storage facilities.
- Section 105-449.124 - 124. . Reserved for future codification purposes.
- Section 105-449.125 - 125. Distribution of tax revenue among various funds and accounts.
- Section 105-449.126 - 126. Distribution of part of Highway Fund allocation to Wildlife Resources Fund and Shallow Draft Navigation Channel and Lake Dredging Fund.
- Section 105-449.127 - 127: Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006.
- Section 105-449.128 - 128. . Reserved for future codification purposes.
- Section 105-449.129 - 129. . Reserved for future codification purposes.
Disclaimer: These codes may not be the most recent version. North Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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