reglab/housing_qa huggingface dataset:
NC Gen Stat § 105-449.69 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.69 - How to apply for a license.

 105-449.69. How to apply for a license.(a) General. - To obtain a license, an applicant must file an application with the Secretary on a form provided by the Secretary. An application must include the applicant's name, address, federal employer identification number, and any other information required by the Secretary.(b) Most Licenses. - An applicant for a license as a refiner, a supplier, a terminal operator, an importer, a blender, or a distributor must meet the following requirements:(1) If the applicant is a corporation, the applicant must either be incorporated in this State or be authorized to transact business in this State.(2) If the applicant is a limited liability company, the applicant must either be organized in this State or be authorized to transact business in this State.(3) If the applicant is a limited partnership, the applicant must either be formed in this State or be authorized to transact business in this State.(4) If the applicant is an individual or a general partnership, the applicant must designate an agent for service of process and give the agent's name and address.(c) Federal Certificate. - An applicant for a license as a refiner, a supplier, a terminal operator, or a blender must have a federal Certificate of Registry that is issued under 4101 of the Code and authorizes the applicant to enter into federal tax-free transactions in taxable motor fuel in the terminal transfer system. An applicant that is required to have a federal Certificate of Registry must include the registration number of the certificate on the application for a license under this section.An applicant for a license as an importer, an exporter, or a distributor that has a federal Certificate of Registry issued under 4101 of the Code must include the registration number of the certificate on the application for a license under this section.(d) Import Activity. - An applicant for a license as an importer or as a distributor must list on the application each state from which the applicant intends to import motor fuel and, if required by a state listed, must be licensed or registered for motor fuel tax purposes in that state. If a state listed requires the applicant to be licensed or registered, the applicant must give the applicant's license or registration number in that state.(e) Export Activity. - An applicant for a license as an exporter or as a distributor must list on the application each state to which the applicant intends to export motor fuel received in this State by means of a transfer that is outside the terminal transfer system and, if required by a state listed, must be licensed or registered for motor fuel tax purposes in that state. If a state listed requires the applicant to be licensed or registered, the applicant must give the applicant's license or registration number in that state.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 6; 2003-349, s. 10.5; 2005-435, s. 10; 2008-134, s. 28; 2017-39, s. 14.)
NC Gen Stat § 105-449.69A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.69A - Temporary license during disaster response period.

 105-449.69A. Temporary license during disaster response period.(a) Temporary License. - The Secretary may grant a temporary license to an applicant to import, export, distribute, or transport motor fuel in this State in response to a state of emergency or a disaster declaration. The terms "state of emergency" and "disaster declaration" have the same meaning as defined in G.S. 166A-19.3. A temporary license is effective on the date the applicant engages in business in this State and expires 30 days after that date. Prior to the expiration of the temporary license, the licensee may request, on a form prescribed by the Secretary, that the license be extended for an additional 30 days, if the state of emergency or disaster declaration remains in effect. A temporary license issued under this section may not be renewed or a new temporary license granted if the licensee failed to comply with this Article.(b) Requirements. - To obtain a temporary license, a person must file an application with the Secretary on a form prescribed by the Secretary within seven calendar days of engaging in business in this State. The application must be filed prior to the termination of the state of emergency or disaster declaration and must include all of the following information:(1) The legal name of the business and the trade name, if applicable, under which the person will transact business within the State.(2) The federal identification number of the business or, if such number is unavailable, the Social Security number of the owner.(3) The location, with a street number address, of the principal office or place of business and the location where records will be made available for inspection.(4) Any other information required by the Secretary.(c) The Secretary may issue a temporary license under this section as an importer, exporter, distributor, or transporter without requiring the applicant to file with the Secretary a bond or an irrevocable letter of credit, as otherwise required by G.S. 105-449.72, and without requiring the applicant to be authorized to transact business in this State with the Secretary of State.  (2019-187, s. 2; 2020-58, s. 2.11.)
NC Gen Stat § 105-449.70 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.70 - Supplier election to collect tax on out-of-state removals.

 105-449.70. Supplier election to collect tax on out-of-state removals.(a) Election. - An applicant for a license as a supplier may elect on the application to collect the excise tax due this State on motor fuel that is removed by the supplier at a terminal located in another state and has this State as its destination state. The Secretary must provide for this election on the application form. A supplier that makes the election allowed by this section is an elective supplier. A supplier that does not make the election allowed by this section is an in-State supplier.A supplier that does not make the election on the application for a supplier's license may make the election later by completing an election form provided by the Secretary. A supplier that does not make the election may not act as an elective supplier for motor fuel that is removed at a terminal in another state and has this State as its destination state.(b) Effect. - A supplier that makes the election allowed by this section agrees to all of the following with respect to motor fuel that is removed by the supplier at a terminal located in another state and has this State as its destination state:(1) To collect the excise tax due this State on the fuel and to waive any defense that the State lacks jurisdiction to require the supplier to collect the excise tax due this State under this Article on the fuel.(2) To report and pay the tax due on the fuel in the same manner as if the removal had occurred at a terminal located in this State.(3) To keep records of the removal of the fuel and submit to audits concerning the fuel as if the removal had occurred at a terminal located in this State.(4) To report removals of fuel received by a person who is not licensed in the state where the removal occurred.(c) Limited Jurisdiction. - A supplier that makes the election allowed by this section acknowledges that the State imposes the requirements listed in subsection (b) of this section on the supplier under its general police power set out in Article 3 of Chapter 119 of the General Statutes to regulate the quality of motor fuel and thereby promote public health and safety. A supplier that makes the election allowed by this section submits to the jurisdiction of the State only for the administration of this Article.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, ss. 7, 8; 2008-134, s. 29.)
NC Gen Stat § 105-449.71 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.71 - Permissive supplier election to collect tax on out-of-state removals.

 105-449.71. Permissive supplier election to collect tax on out-of-state removals.(a) Election. - An out-of-state supplier that is not required to have a license under this Part may elect to have a license and thereby become a permissive supplier. An out-of-state supplier that does not make this election may not act as a permissive supplier for motor fuel that is removed at a terminal in another state and has this State as its destination state.(b) Effect. - By obtaining a license as a permissive supplier, the permissive supplier agrees to be subject to the same requirements as a supplier and to all of the following with respect to motor fuel that is removed by the permissive supplier at a terminal located in another state and has this State as its destination state:(1) To collect the excise tax due this State on the fuel and to waive any defense that the State lacks jurisdiction to require the supplier to collect the excise tax due this State under this Article on the fuel.(2) To report and pay the tax due on the fuel in the same manner as if the removal had occurred at a terminal located in this State.(3) To keep records of the removal of the fuel and submit to audits concerning the fuel as if the removal had occurred at a terminal located in this State.(4) To report removals of fuel received by a person who is not licensed in the state where the removal occurred.(c) Limited Jurisdiction. - A supplier that makes the election allowed by this section acknowledges that the State imposes the requirements listed in subsection (b) of this section on the supplier under its general police power set out in Article 3 of Chapter 119 of the General Statutes to regulate the quality of motor fuel and thereby promote public health and safety. A supplier that makes the election allowed by this section submits to the jurisdiction of the State only for the administration of this Article. (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 9.)
NC Gen Stat § 105-449.73 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.73 - Denial of license application.

 105-449.73. Denial of license application.The Secretary may refuse to issue a license to an applicant that has done any of the following:(1) Had a license or registration issued under this Article or former Article 36 or 36A of this Chapter revoked by the Secretary.(1a) Had a motor fuel license or registration issued by another state revoked.(2) Had a federal Certificate of Registry issued under 4101 of the Code, or a similar federal authorization, revoked.(3) Been convicted of fraud or misrepresentation.(4) Been convicted of any other offense that indicates that the applicant may not comply with this Article if issued a license.(5) Failed to remit payment for a tax debt under Chapter 105 or Chapter 119 of the General Statutes. The term "tax debt" has the same meaning as defined in G.S. 105-243.1.(6) Failed to file a return due under Chapter 105 or Chapter 119 of the General Statutes.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 11; 2003-349, s. 10.7; 2005-435, s. 11; 2017-204, s. 4.5(c).)
NC Gen Stat § 105-449.74 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.74 - Issuance of license.

 105-449.74. Issuance of license.Upon approval of an application, the Secretary must issue a license to the applicant. A supplier's license must indicate the category of the supplier. An importer's license must indicate the category of the importer. A licensee must maintain and display a copy of the license issued under this Part in a conspicuous place at each place of business of the licensee. A license is not transferable and remains in effect until revoked or cancelled.  (1995, c. 390, s. 3; 2004-170, s. 29; 2008-134, s. 30; 2017-204, s. 4.5(d).)
NC Gen Stat § 105-449.75 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.75 - Licensee must notify the Secretary of discontinuance of business.

 105-449.75. Licensee must notify the Secretary of discontinuance of business.A licensee that stops engaging in this State in the business for which the license was issued must give the Secretary written notice of the change and must surrender the license to the Secretary. The notice must give the date the change takes effect and, if the licensee has transferred the business to another by sale or otherwise, the date of the transfer and the name and address of the person to whom the business is transferred.The licensee is responsible for all taxes for which the licensee is liable under this Article but are not yet due. If the licensee has transferred the business to another and does not give the notice required by this section, the person to whom the licensee has transferred the business is liable for the amount of any tax the licensee owed the State on the date the business was transferred. The liability of the person to whom the business is transferred is limited to the value of the property acquired from the licensee.  (1995, c. 390, s. 3; 2008-134, s. 31; 2017-204, s. 4.5(e).)
NC Gen Stat § 105-449.76 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.76 - Cancellation or revocation of license.

 105-449.76. Cancellation or revocation of license.(a) Cancellation. - The Secretary may cancel a license issued under this Article upon the written request of the licensee. The licensee's request must include a proposed effective date of cancellation and must return the license to the Secretary on or before the proposed effective date. If the licensee's request does not include a proposed effective date of cancellation, the license is cancelled 15 days after the Department receives the written request. If the license is unable to be returned, the licensee must include a written statement of the reasons, satisfactory to the Secretary, why the license cannot be returned. The Secretary shall notify the licensee when the license is cancelled.(a1) Revocation. - The Secretary may summarily revoke a license issued under this Article when the Secretary finds that the licensee is incurring liability for the tax imposed under this Article after failing to pay a tax when due under this Article. In addition, the Secretary may revoke the license of a licensee that commits one or more of the acts listed in G.S. 105-449.120 after holding a hearing on whether the license should be revoked.(b) Procedure. - The Secretary must send a person whose license is summarily revoked a notice of the revocation and must give the person an opportunity to have a hearing on the revocation within 10 days after the revocation. The Secretary must give a person whose license may be revoked after a hearing at least 10 days' written notice of the date, time, and place of the hearing. A notice of a summary license revocation and a notice of hearing must be sent by certified mail to the last known address of the licensee. If the person whose license may be revoked fails to attend the noticed hearing, the license revocation is effective 15 days after the noticed hearing.(c) Release of Bond. - When the Secretary cancels or revokes a license and the licensee has paid all taxes and penalties due under this Article, the Secretary must take one of the following actions concerning a bond or an irrevocable letter of credit filed by the licensee:(1) Return an irrevocable letter of credit to the licensee.(2) Return a bond to the licensee or notify the person liable on the bond and the licensee that the person is released from liability on the bond.  (1995, c. 390, s. 3; 2017-204, s. 4.5(f); 2019-6, s. 4.11; 2020-58, s. 2.3(b).)
NC Gen Stat § 105-449.77 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.77 - Records and lists of license applicants and license holders.

 105-449.77. Records and lists of license applicants and license holders.(a) Records. - The Secretary must keep a record of the following:(1) Applicants for a license under this Article.(2) Persons to whom a license has been issued under this Article.(3) Persons that hold a current license issued under this Article, by license category.(b) Lists. - The Secretary must make available to each licensee a list of all the licensees under this Article. The list must state the name, account number, and business address of each licensee on the list. The Secretary must update the list monthly.(c) Repealed by Session Laws 2002-108, s. 9, effective January 1, 2003.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 12; 1997-60, s. 6; 2002-108, s. 9; 2017-204, s. 4.5(g); 2020-58, s. 2.2(c).)
NC Gen Stat § 105-449.80 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.80 - Tax rate.

 105-449.80. Tax rate.(a) Rate. - For the period that begins on January 1, 2016, and ends on June 30, 2016, the motor fuel excise tax rate is a flat rate of thirty-five cents (35 ) per gallon. For the period that begins on July 1, 2016, and ends on December 31, 2016, the motor fuel excise tax rate is a flat rate of thirty-four cents (34 ) per gallon. For the calendar years beginning on January 1, 2017, the motor fuel excise tax rate is a flat rate of thirty-four cents (34 ) per gallon, multiplied by a percentage. For calendar years beginning on or after January 1, 2018, the motor fuel excise tax rate is the amount for the preceding calendar year, multiplied by a percentage. The percentage is one hundred percent (100%) plus or minus the sum of the following:(1) The percentage change in population for the applicable calendar year, as estimated under G.S. 143C-2-2, multiplied by seventy-five percent (75%).(2) The annual percentage change in the Consumer Price Index for All Urban Consumers, multiplied by twenty-five percent (25%). For purposes of this subdivision, "Consumer Price Index for All Urban Consumers" means the United States city average for energy index contained in the detailed report released in the October prior to the applicable calendar year by the Bureau of Labor Statistics of the United States Department of Labor, or data determined by the Secretary to be equivalent.(b) Repealed by Session Laws 2015-2, s. 2.2(a), effective January 1, 2016.(c) Notification. - The Secretary must notify affected taxpayers of the tax rate to be in effect for each calendar year beginning January 1.  (1995, c. 390, s. 3; 2015-2, s. 2.2(a); 2018-5, s. 38.6(f).)
NC Gen Stat § 105-449.81 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.81 - Excise tax on motor fuel.

 105-449.81. Excise tax on motor fuel.An excise tax at the motor fuel rate is imposed on motor fuel that is:(1) Removed from a refinery or a terminal and, upon removal, is subject to the federal excise tax imposed by 4081 of the Code.(2) Imported by a system transfer to a refinery or a terminal and, upon importation, is subject to the federal excise tax imposed by 4081 of the Code.(3) Imported by a means of transfer outside the terminal transfer system for sale, use, or storage in this State and would have been subject to the federal excise tax imposed by 4081 of the Code if it had been removed at a terminal or bulk plant rack in this State instead of imported.(3a) Repealed by Session Laws 2007-527, s. 38(a), effective January 1, 2008.(3b) Fuel grade ethanol or biodiesel fuel if the fuel meets at least one of the following descriptions:a. Is produced in this State and is removed from the storage facility at the production location.b. Is imported to this State by means of a transport truck, a railroad tank car, a tank wagon, or a marine vessel where ethanol or biodiesel from the vessel is not delivered to a terminal that has been assigned a terminal control number by the Internal Revenue Service.c. Repealed by Session Laws 2009-445, s. 34(a), effective January 1, 2010.(4) Blended fuel made in this State or imported to this State.(5) Transferred within the terminal transfer system and is subject, upon transfer, to the federal excise tax imposed by section 4081 of the Code or is transferred to a person who is not licensed under this Article as a supplier.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 13; 2004-170, s. 30; 2007-527, s. 38(a); 2008-134, s. 32; 2009-445, s. 34(a); 2014-3, s. 9.7(a); 2017-39, s. 15; 2017-204, s. 6.3(a).)
NC Gen Stat § 105-449.82 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.82 - Liability for tax on removals from a refinery or terminal.

 105-449.82. Liability for tax on removals from a refinery or terminal.(a) Refinery Removal. - The excise tax imposed by G.S. 105-449.81(1) on motor fuel removed from a refinery in this State is payable by the refiner.(b) Terminal System Removal. - The excise tax imposed by G.S. 105-449.81(1) on motor fuel removed by a system transfer from a terminal in this State is payable by the position holder for the fuel. If the position holder is not the terminal operator, the terminal operator is jointly and severally liable for the tax.(c) Terminal Rack Removal. - The excise tax imposed by G.S. 105-449.81(1) on motor fuel removed at a terminal rack in this State is payable by the person that first receives the fuel upon its removal from the terminal. If the motor fuel is removed by an unlicensed distributor, the supplier of the fuel is jointly and severally liable for the tax due on the fuel. If the motor fuel is sold by a person who is not licensed as a supplier, as required by this Article, the terminal operator, the person selling the fuel, and the person removing the fuel are jointly and severally liable for the tax due on the fuel. If the motor fuel removed is not dyed diesel fuel but the shipping document issued for the fuel states that the fuel is dyed diesel fuel, the terminal operator, the supplier, and the person removing the fuel are jointly and severally liable for the tax due on the fuel.If the motor fuel is removed for export by an unlicensed exporter, the exporter is liable for tax on the fuel at the motor fuel rate and at the rate of the destination state. A supplier who sells motor fuel to a unlicensed exporter is jointly and severally liable for the tax due on the fuel at the motor fuel rate.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 14; 1997-60, s. 7; 2008-134, s. 33.)