PocketLaw
Home
Catalog
Law Online
Teams
Our Free Mobile App
Gasoline, Diesel, and Blends.
Law
North Carolina General Statutes
Taxation
Gasoline, Diesel, and Blends.
Checkout our iOS App for a better way to browser and research.
Section
105-449.60
Definitions.
Section
105-449.61
Tax restrictions; administration.
Section
105-449.62
Nature of tax.
Section
105-449.63
Reserved for future codification purposes.
Section
105-449.64
Reserved for future codification purposes.
Section
105-449.65
List of persons who must have a license.
Section
105-449.66
Importer licensing.
Section
105-449.67
List of persons who may obtain a license.
Section
105-449.68
Restrictions on who can get a license as a distributor.
Section
105-449.69
How to apply for a license.
Section
105-449.69A
Temporary license during disaster response period.
Section
105-449.70
Supplier election to collect tax on out-of-state removals.
Section
105-449.71
Permissive supplier election to collect tax on out-of-state removals.
Section
105-449.72
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
Denial of license application.
Section
105-449.74
Issuance of license.
Section
105-449.75
Licensee must notify the Secretary of discontinuance of business.
Section
105-449.76
Cancellation or revocation of license.
Section
105-449.77
Records and lists of license applicants and license holders.
Section
105-449.78
Reserved for future codification purposes.
Section
105-449.79
Reserved for future codification purposes.
Section
105-449.80
Tax rate.
Section
105-449.81
Excise tax on motor fuel.
Section
105-449.82
Liability for tax on removals from a refinery or terminal.
Section
105-449.83
Liability for tax on imports.
Section
105-449.83A
Liability for tax on fuel grade ethanol and biodiesel.
Section
105-449.84
Liability for tax on blended fuel.
Section
105-449.84A
Liability for tax on behind-the-rack transfers.
Section
105-449.85
Compensating tax on and liability for unaccounted for motor fuel losses at a terminal.
Section
105-449.86
Tax on and liability for dyed diesel fuel used to operate certain highway vehicles.
Section
105-449.87
Backup tax and liability for the tax.
Section
105-449.88
Exemptions from the excise tax.
Section
105-449.88A
Liability for tax due on motor fuel designated as exempt by the use of cards or codes.
Section
105-449.89
Restrictions on removal of motor fuel from terminal.
Section
105-449.90
When tax return and payment are due.
Section
105-449.90A
Payment by supplier of destination state tax collected on exported motor fuel.
Section
105-449.91
Remittance of tax to supplier.
Section
105-449.92
Notice to suppliers of cancellation, revocation, or reissuance of certain licenses; effect of notice.
Section
105-449.93
Percentage discount for licensed distributors and some licensed importers.
Sections
105-449.94
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
Recodified as G.S. 105-449.105B by Session Laws 2009-445, s. 35(a), effective January 1, 2010.
Section
105-449.96
Information required on return filed by supplier.
Section
105-449.97
Deductions and discounts allowed a supplier when filing a return.
Section
105-449.98
Duties of supplier concerning payments by distributors, exporters, and importers.
Section
105-449.99
Returns and discounts of importers.
Section
105-449.100
Terminal operator to file informational return showing changes in amount of motor fuel at the terminal.
Section
105-449.101
Motor fuel transporter to file informational return showing deliveries of motor fuel.
Section
105-449.102
Distributor to file return showing exports from a bulk plant.
Section
105-449.103
Reserved for future codification purposes.
Section
105-449.104
Use of name and account number on return.
Section
105-449.105
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
Monthly refunds for kerosene.
Section
105-449.105B
Monthly hold harmless refunds for licensed distributors and some licensed importers.
Section
105-449.106
Quarterly refunds for nonprofit organizations, taxicabs, and special mobile equipment.
Section
105-449.107
Annual refunds for off-highway use and use by certain vehicles with power attachments.
Section
105-449.108
When an application for a refund is due.
Sections
105-449.109
Repealed by Session Laws 1998-212, s. 29A.14(s).
Section
105-449.110
Review of refund application and payment of refund.
Section
105-449.111
Reserved for future codification purposes.
Section
105-449.112
Reserved for future codification purposes.
Section
105-449.113
Reserved for future codification purposes.
Section
105-449.114
Authority for agreement with Eastern Band of Cherokee Indians.
Section
105-449.115
Shipping document required to transport motor fuel by railroad tank car or transport truck.
Section
105-449.115A
Shipping document required to transport fuel by tank wagon.
Sections
105-449.116
Repealed by Session Laws 1999-438, s. 25.
Section
105-449.117
Penalties for highway use of dyed diesel or other non-tax-paid fuel.
Section
105-449.118
Civil penalty for buying or selling non-tax-paid motor fuel.
Section
105-449.118A
Civil penalty for refusing to allow the taking of a motor fuel sample.
Section
105-449.119
Review of civil penalty assessment.
Section
105-449.120
Acts that are misdemeanors.
Section
105-449.121
Record-keeping requirements; inspection authority.
Section
105-449.122
Equipment requirements.
Section
105-449.123
Marking requirements for dyed fuel storage facilities.
Section
105-449.124
Reserved for future codification purposes.
Section
105-449.125
Distribution of tax revenue among various funds and accounts.
Section
105-449.126
Distribution of part of Highway Fund allocation to Wildlife Resources Fund and Shallow Draft Navigation Channel Dredging and Aquatic Weed Fund.
Section
105-449.127
Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006.
Section
105-449.128
Reserved for future codification purposes.
Section
105-449.129
Reserved for future codification purposes.