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Laws of North Carolina (Last Updated: May 12, 2015) |
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Chapter105. Taxation. |
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SubchapterV. MOTOR FUEL TAXES |
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Article36C. Gasoline, Diesel, and Blends |
| Part 1. General Provisions |
| § 105-449.60. Definitions |
| § 105-449.61. Tax restrictions; administration |
| § 105-449.62. Nature of tax |
| § 105-449.63. Reserved for future codification purposes |
| § 105-449.64. Reserved for future codification purposes |
| Part 2. Licensing |
| § 105-449.65. List of persons who must have a license |
| § 105-449.66. Importer licensing |
| § 105-449.67. List of persons who may obtain a license |
| § 105-449.68. Restrictions on who can get a license as a distributor |
| § 105-449.69. How to apply for a license |
| § 105-449.70. Supplier election to collect tax on out-of-state removals |
| § 105-449.71. Permissive supplier election to collect tax on out-of-state removals |
| § 105-449.72. Bond or letter of credit required as a condition of obtaining and keeping certain licenses or of applying for certain refunds |
| § 105-449.73. Reasons why the Secretary can deny an application for a license |
| § 105-449.74. Issuance of license |
| § 105-449.75. License holder must notify the Secretary of discontinuance of business |
| § 105-449.76. Reasons why the Secretary can cancel a license |
| § 105-449.77. Records and lists of license applicants and license holders |
| § 105-449.78. Reserved for future codification purposes |
| § 105-449.79. Reserved for future codification purposes |
| Part 3. Tax and Liability |
| § 105-449.80. Tax rate |
| § 105-449.81. Excise tax on motor fuel |
| § 105-449.82. Liability for tax on removals from a refinery or terminal |
| § 105-449.83. Liability for tax on imports |
| § 105-449.83A. Liability for tax on fuel grade ethanol and biodiesel |
| § 105-449.84. Liability for tax on blended fuel |
| § 105-449.84A. Liability for tax on behind-the-rack transfers |
| § 105-449.85. Compensating tax on and liability for unaccounted for motor fuel losses at a terminal |
| § 105-449.86. Tax on and liability for dyed diesel fuel used to operate certain highway vehicles |
| § 105-449.87. Backup tax and liability for the tax |
| § 105-449.88. Exemptions from the excise tax |
| § 105-449.88A. Liability for tax due on motor fuel designated as exempt by the use of cards or codes |
| § 105-449.89. Restrictions on removal of motor fuel from terminal |
| Part 4. Payment and Reporting |
| § 105-449.90. When tax return and payment are due |
| § 105-449.90A. Payment by supplier of destination state tax collected on exported motor fuel |
| § 105-449.91. Remittance of tax to supplier |
| § 105-449.92. Notice to suppliers of cancellation or reissuance of certain licenses; effect of notice |
| § 105-449.93. Percentage discount for licensed distributors and some licensed importers |
| § 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 |
| § 105-449.95. Recodified as G.S. 105-449.105B by Session Laws 2009-445, s. 35(a), effective January 1, 2010 |
| § 105-449.96. Information required on return filed by supplier |
| § 105-449.97. Deductions and discounts allowed a supplier when filing a return |
| § 105-449.98. Duties of supplier concerning payments by distributors, exporters, and importers |
| § 105-449.99. Returns and discounts of importers |
| § 105-449.100. Terminal operator to file informational return showing changes in amount of motor fuel at the terminal |
| § 105-449.101. Motor fuel transporter to file informational return showing deliveries of motor fuel |
| § 105-449.102. Distributor to file return showing exports from a bulk plant |
| § 105-449.103. Reserved for future codification purposes |
| § 105-449.104. Use of name and account number on return |
| Part 5. Refunds |
| § 105-449.105. Monthly refunds for tax paid on exempt fuel, lost fuel, and accidental mixes that result in fuel unsuitable for highway use |
| § 105-449.105A. Monthly refunds for kerosene |
| § 105-449.105B. Monthly hold harmless refunds for licensed distributors and some licensed importers |
| § 105-449.106. Quarterly refunds for nonprofit organizations, taxicabs, and special mobile equipment |
| § 105-449.107. Annual refunds for off-highway use and use by certain vehicles with power attachments |
| § 105-449.108. When an application for a refund is due |
| § 105-449.109. Repealed by Session Laws 1998-212, s. 29A.14(s) |
| § 105-449.110. Review of refund application and payment of refund |
| § 105-449.111. Reserved for future codification purposes |
| § 105-449.112. Reserved for future codification purposes |
| § 105-449.113. Reserved for future codification purposes |
| § 105-449.114. Authority for agreement with Eastern Band of Cherokee Indians |
| Part 6. Enforcement and Administration |
| § 105-449.115. Shipping document required to transport motor fuel by railroad tank car or transport truck |
| § 105-449.115A. Shipping document required to transport fuel by tank wagon |
| § 105-449.116. Repealed by Session Laws 1999-438, s. 25 |
| § 105-449.117. Penalties for highway use of dyed diesel or other non-tax-paid fuel |
| § 105-449.118. Civil penalty for buying or selling non-tax-paid motor fuel |
| § 105-449.118A. Civil penalty for refusing to allow the taking of a motor fuel sample |
| § 105-449.119. Review of civil penalty assessment |
| § 105-449.120. Acts that are misdemeanors |
| § 105-449.121. Record-keeping requirements; inspection authority |
| § 105-449.122. Equipment requirements |
| § 105-449.123. Marking requirements for dyed fuel storage facilities |
| § 105-449.124. Reserved for future codification purposes |
| Part 7. Use of Revenue |
| § 105-449.125. Distribution of tax revenue among various funds and accounts |
| § 105-449.126. Distribution of part of Highway Fund allocation to Wildlife Resources Fund and Shallow Draft Navigation Channel Dredging and Lake Maintenance Fund |
| § 105-449.127. Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006 |
| § 105-449.128. Reserved for future codification purposes |
| § 105-449.129. Reserved for future codification purposes |