reglab/housing_qa huggingface dataset:
NC Gen Stat § 105-449.115A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.115A - Shipping document required to transport fuel by tank wagon.

 105-449.115A. Shipping document required to transport fuel by tank wagon.(a) Issuance. - A person who operates a tank wagon into which motor fuel is loaded at the terminal must comply with the document requirements in G.S. 105-449.115(b). A person who operates a tank wagon into which motor fuel is loaded from some other source must have an invoice, bill of sale, or shipping document containing the following information and any other information required by the Secretary:(1) The name and address of the person from whom the motor fuel was received.(2) The date the fuel was loaded.(3) The type of fuel.(4) The gross number of gallons loaded.(5) The destination state of the fuel.(b) Duties of Transporter. - A person to whom an invoice, bill of sale, or shipping document was issued must do all of the following:(1) Carry the invoice, bill of sale, or shipping document in the conveyance for which it is issued when transporting the motor fuel described in it.(2) Show the invoice, bill of sale, or shipping document upon request when transporting the motor fuel described in it.(3) Keep a copy of the invoice, bill of sale, or shipping document at a centralized place of business for at least three years from the date of delivery.(c) Sanctions. - Transporting motor fuel in a tank wagon without an invoice, bill of sale, or shipping document containing the information required by this section is grounds for a civil penalty. The penalty is payable to the agency that assessed the penalty and is payable by the person in whose name the tank wagon is registered. The amount of the penalty is one thousand dollars ($1,000). A penalty imposed under this subsection is in addition to any motor fuel tax assessed.  (2002-108, s. 16; 2005-435, s. 17; 2007-527, s. 16(c); 2019-169, s. 4.13.)
NC Gen Stat § 105-449.117 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.117 - Penalties for highway use of dyed diesel or other non-tax-paid fuel.

 105-449.117. Penalties for highway use of dyed diesel or other non-tax-paid fuel.(a) Violation. - It is unlawful to use dyed diesel fuel or other non-tax-paid fuel in a highway vehicle that is licensed or required to be licensed under Chapter 20 of the General Statutes unless that use is allowed under section 4082 of the Code. It is unlawful to use motor fuel or alternative fuel in a highway vehicle that is licensed or required to be licensed under Chapter 20 of the General Statutes unless the tax imposed by this Article or Article 36D of this Chapter and the tax imposed by Article 3 of Chapter 119 of the General Statutes have been paid. A person who violates this section is guilty of a Class 1 misdemeanor and is liable for a civil penalty.(b) Civil Penalty. - The civil penalty is payable to the agency that assessed the penalty and is payable by the person in whose name the highway vehicle is registered. The amount of the penalty depends on the amount of fuel in the supply tank of the highway vehicle. The penalty is the greater of one thousand dollars ($1,000) or five times the amount of motor fuel tax payable on the fuel in the supply tank. A penalty imposed under this section is in addition to any motor fuel tax assessed.(c) Enforcement. - The Secretary or a person designated by the Secretary may conduct investigations to identify violations of this Article. It is not a valid defense to a violation of this Article that the State is exempt from the tax imposed by this Article.  (1995, c. 390, s. 3; 1997-60, s. 19; 2003-349, s. 10.10; 2007-527, s. 16(d); 2008-134, s. 51.)
NC Gen Stat § 105-449.118 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.118 - Civil penalty for buying or selling non-tax-paid motor fuel.

 105-449.118. Civil penalty for buying or selling non-tax-paid motor fuel.A person who dispenses non-tax-paid motor fuel into the supply tank of a highway vehicle or who allows non-tax-paid motor fuel to be dispensed into the supply tank of a highway vehicle is subject to a civil penalty of two hundred fifty dollars ($250.00) per occurrence.The penalty is payable to the agency that assessed the penalty. Failure to pay a penalty imposed under this section is grounds under G.S. 20-88.01(b) to withhold or revoke the registration plate of the motor vehicle into which the motor fuel was dispensed. (1995, c. 390, s. 3; 2002-108, s. 17; 2007-527, s. 16(e).)
NC Gen Stat § 105-449.118A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.118A - Civil penalty for refusing to allow the taking of a motor fuel sample.

 105-449.118A. Civil penalty for refusing to allow the taking of a motor fuel sample.A person who refuses to allow the taking of a motor fuel sample is subject to a civil penalty of one thousand dollars ($1,000). The penalty is payable to the agency that assessed the penalty. If the refusal is for a sample to be taken from a vehicle, the penalty is payable by the person in whose name the vehicle is registered. If the refusal is for a sample to be taken from any other storage tank or container, the penalty is payable by the owner of the container. (1995 (Reg. Sess., 1996), c. 647, s. 41; 2007-527, s. 16(f).)
NC Gen Stat § 105-449.119 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.119 - Review of civil penalty assessment.

 105-449.119. Review of civil penalty assessment.A person who denies liability for a penalty imposed under this Part may request the Secretary to waive the penalty. The Secretary may reduce or waive a penalty as provided in Article 9 of this Chapter.  (1995, c. 390, s. 3; 1999-337, s. 44; 2007-491, s. 41; 2014-3, s. 9.8(b).)
NC Gen Stat § 105-449.120 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.120 - Acts that are misdemeanors.

 105-449.120. Acts that are misdemeanors.(a) Class 1. - A person who commits any of the following acts is guilty of a Class 1 misdemeanor:(1) Fails to obtain a license required by this Article.(2) Willfully fails to file a return required by this Article.(3) Willfully fails to pay a tax when due under this Article or under former Article 36 or 36A of this Chapter. Failure to comply with a requirement of a supplier to remit tax payable to the supplier by electronic funds transfer is considered a failure to make a timely payment.(3a) Repealed by Session Laws 2006-162, s. 17, effective January 1, 2007, and applicable to motor fuel purchased on or after that date.(4) Makes a false statement in an application, a return, or a statement required under this Article.(5) Makes a false statement in an application for a refund.(6) Fails to keep records as required under this Article.(7) Refuses to allow the Secretary or a representative of the Secretary to examine the person's books and records concerning motor fuel.(8) Fails to disclose the correct amount of motor fuel sold or used in this State.(9) Fails to file a replacement bond or an additional bond as required under this Article.(10) Fails to show or give a shipping document as required under this Article.(11) Willfully refuses to allow a licensed distributor, a licensed exporter, or a licensed importer to defer payment of tax to the supplier, as required by G.S. 105-449.91.(12) Willfully refuses to allow a licensed distributor or a licensed importer to take the discount allowed by G.S. 105-449.93 when remitting tax to the supplier.(b) Class 2. - A person who commits any of the following acts is guilty of a Class 2 misdemeanor:(1) Knowingly dispenses non-tax-paid motor fuel into the supply tank of a highway vehicle.(2) Knowingly allows non-tax-paid fuel to be dispensed into the supply tank of a highway vehicle. (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 42; 1997-60, s. 20; 2006-162, s. 17.)
NC Gen Stat § 105-449.121 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.121 - Record-keeping requirements; inspection authority.

 105-449.121. Record-keeping requirements; inspection authority.(a) What Must Be Kept. - A person who is subject to audit under subsection (b) of this section must keep a record of all shipping documents or other documents used to determine information the person provides in a return or to determine the person's motor fuel transactions. The records must be kept for three years from the due date of the return to which the records apply or, if the records apply to a transaction not required to be reported in a return, for three years from the date of the transaction.(b) Inspection. - The Secretary or a person designated by the Secretary may do any of the following to determine tax liability under this Article:(1) Audit a person who is required to have or elects to have a license under this Article.(2) Audit a distributor, a retailer, a bulk end-user, or a motor fuel user that is not licensed under this Article.(3) Examine a tank or other equipment used to make, store, or transport motor fuel, diesel dyes, or diesel markers.(4) Take a sample of a product from a vehicle, a tank, or another container in a quantity sufficient to determine the composition of the product.(5) Stop a vehicle for the purpose of taking a sample of motor fuel from the vehicle.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 43; 2000-173, s. 18; 2008-134, s. 52; 2009-445, s. 37.)
NC Gen Stat § 105-449.122 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.122 - Equipment requirements.

 105-449.122. Equipment requirements.(a) Metered Pumps. - All motor fuel dispensed at retail must be dispensed from metered pumps that indicate the total amount of fuel measured through the pumps. Each pump must be marked to indicate the type of motor fuel dispensed.(b) Truck Equipment. - A highway vehicle that transports diesel fuel in a tank that is separate from the fuel supply tank of the vehicle may not have a connection from the transporting tank to the motor or to the supply tank of the vehicle. (1995, c. 390, s. 3; 1997-60, s. 21.)
NC Gen Stat § 105-449.123 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.123 - Marking requirements for dyed fuel storage facilities.

 105-449.123. Marking requirements for dyed fuel storage facilities.(a) Requirements. - A person who is a retailer of dyed motor fuel or who stores both dyed and undyed motor fuel for use by that person or another person must mark the storage facility for the dyed motor fuel as follows in a manner that clearly indicates the fuel is not to be used to operate a highway vehicle. The storage facility must be marked "Dyed Diesel, Nontaxable Use Only, Penalty For Taxable Use" or "Dyed Kerosene, Nontaxable Use Only, Penalty for Taxable Use" or a similar phrase that clearly indicates the fuel is not to be used to operate a highway vehicle. A person who intentionally fails to mark the storage facility as required by this section is subject to a civil penalty equal to the excise tax at the motor fuel rate on the inventory held in the storage tank at the time of the violation. If the inventory cannot be determined, then the penalty is calculated on the capacity of the storage tank.(1) The storage tank of the storage facility must be marked if the storage tank is visible.(2) The fillcap or spill containment box of the storage facility must be marked.(3) The dispensing device that serves the storage facility must be marked.(4) The retail pump or dispensing device at any level of the distribution system must comply with the marking requirements.(b) Exception. - The marking requirements of this section do not apply to a storage facility that contains fuel used only for one of the purposes listed in G.S. 105-449.105A(a)(1) and is installed in a manner that makes use of the fuel for any other purpose improbable. (1997-60, s. 22; 2001-205, s. 7; 2003-349, s. 10.11; 2004-170, s. 31; 2005-435, s. 18.)
NC Gen Stat § 105-449.125 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.125 - Distribution of tax revenue among various funds and accounts.

 105-449.125. Distribution of tax revenue among various funds and accounts.(a) Distribution to Funds. - The Secretary shall allocate the amount of revenue collected under this Article from an excise tax of one-half cent (1/2 ) a gallon to the following funds and accounts in the percentages indicated:Fund or Account  Amount  Commercial Leaking Petroleum  Underground Storage Tank Cleanup Fund  Sixty-two and one-half   percent (62.5%)  Water and Air Quality Account  Twenty-eight and one-   tenth percent (28.1%).  (b) (Effective until July 1, 2021) Distribution of Remaining Revenue. - The Secretary shall allocate the remaining excise tax revenue collected under this Article, including any revenue that is allocated but not distributed under subsection (a) of this section, as follows:(1) Eighty-one percent (81%) to the Highway Fund.(2) Nineteen percent (19%) to the Highway Trust Fund.(b) (Effective July 1, 2021 until July 1, 2022) Distribution of Remaining Revenue. - The Secretary shall allocate the remaining excise tax revenue collected under this Article, including any revenue that is allocated but not distributed under subsection (a) of this section, as follows:(1) Eighty percent (80%) to the Highway Fund.(2) Twenty percent (20%) to the Highway Trust Fund.(b) (Effective July 1, 2022) Distribution of Remaining Revenue. - The Secretary shall allocate the remaining excise tax revenue collected under this Article, including any revenue that is allocated but not distributed under subsection (a) of this section, as follows:(1) Seventy-five percent (75%) to the Highway Fund.(2) Twenty-five percent (25%) to the Highway Trust Fund.(c) Accounting. - The Secretary shall charge a proportionate share of a refund allowed under this Article to each fund or account to which revenue collected under this Article is credited. The Secretary shall credit revenue or charge refunds to the appropriate funds or accounts on a monthly basis.  (1995, c. 390, s. 3; 2015-241, s. 29.27B(a), (b); 2016-5, s. 4.11(a), (b); 2016-94, s. 14.3; 2020-91, s. 4.6(a)-(c).)
NC Gen Stat § 105-449.126 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36C - Gasoline, Diesel, and Blends.|§ 105-449.126 - Distribution of part of Highway Fund allocation to Wildlife Resources Fund and Shallow Draft Navigation Channel Dredging and Aquatic Weed Fund.

 105-449.126. Distribution of part of Highway Fund allocation to Wildlife Resources Fund and Shallow Draft Navigation Channel Dredging and Aquatic Weed Fund.(a) The Secretary shall credit to the Wildlife Resources Fund one-sixth of one percent (1/6 of 1%) of the amount that is allocated to the Highway Fund under G.S. 105-449.125 and is from the excise tax on motor fuel. Revenue credited to the Wildlife Resources Fund under this section may be used only for the boating and water safety activities described in G.S. 75A-3(c). The Secretary must credit revenue to the Wildlife Resources Fund on a quarterly basis. The Secretary must make the distribution within 45 days of the end of each quarter.(b) The Secretary shall credit to the Shallow Draft Navigation Channel Dredging and Aquatic Weed Fund one percent (1%) of the amount that is allocated to the Highway Fund under G.S. 105-449.125 and is from the excise tax on motor fuel. Revenue credited to the Shallow Draft Navigation Channel Dredging and Aquatic Weed Fund under this section may be used only for the dredging activities described in G.S. 143-215.73F. The Secretary shall credit revenue to the Shallow Draft Navigation Channel Dredging and Aquatic Weed Fund on a quarterly basis. The Secretary must make the distribution within 45 days of the end of each quarter.  (1995, c. 390, s. 3; c. 507, s. 18.16; 2013-360, s. 14.22(g); 2014-100, s. 14.18(a); 2015-241, s. 29.4(a); 2016-94, s. 14.12(d).)
NC Gen Stat § 105-449.130 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36D - Alternative Fuel.|§ 105-449.130 - Definitions.

 105-449.130. Definitions.The following definitions apply in this Article:(1) Alternative fuel. - A combustible gas or liquid that can be used to generate power to operate a highway vehicle and that is not subject to tax under Article 36C of this Chapter.(1a) Bulk end-user. - A person who maintains storage facilities for alternative fuel and uses part or all of the stored fuel to operate a highway vehicle.(1f) Diesel gallon equivalent of liquefied natural gas. - The energy equivalent of 6.06 pounds of liquefied natural gas.(1g) Gas gallon equivalent of compressed natural gas. - The energy equivalent of 5.66 pounds of compressed natural gas.(1h) Gas gallon equivalent of liquefied propane gas. - The energy equivalent of 5.75 pounds of liquefied propane gas.(2) Highway. - Defined in G.S. 105-449.60.(3) Highway vehicle. - Defined in G.S. 105-449.60.(4) Motor fuel. - Defined in G.S. 105-449.60.(5) Motor fuel rate. - Defined in G.S. 105-449.60.(6) Provider of alternative fuel. - A person who does one or more of the following:a. Acquires alternative fuel for sale or delivery to a bulk end-user or a retailer.b. Maintains storage facilities for alternative fuel, part or all of which the person uses or sells to someone other than a bulk end-user or a retailer to operate a highway vehicle.c. Sells alternative fuel and uses part of the fuel acquired for sale to operate a highway vehicle by means of a fuel supply line from the cargo tank of the vehicle to the engine of the vehicle.d. Imports alternative fuel to this State, by a means other than the usual tank or receptacle connected with the engine of a highway vehicle, for use by that person to operate a highway vehicle.(7) Retailer. - A person who maintains storage facilities for alternative fuel and who sells the fuel at retail or dispenses the fuel at a retail location to operate a highway vehicle.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 44; 2008-134, s. 53; 2014-4, s. 30(a), (b); 2015-224, s. 1.)
NC Gen Stat § 105-449.131 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36D - Alternative Fuel.|§ 105-449.131 - List of persons who must have a license.

 105-449.131. List of persons who must have a license.A person may not engage in business in this State as any of the following unless the person has a license issued by the Secretary authorizing the person to engage in that business:(1) A provider of alternative fuel.(2) A bulk end-user.(3) A retailer.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 45; 2008-134, s. 54.)
NC Gen Stat § 105-449.132 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36D - Alternative Fuel.|§ 105-449.132 - How to apply for a license.

 105-449.132. How to apply for a license.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. An applicant must meet the requirements for obtaining a license set out in G.S. 105-449.69(b). (1995, c. 390, s. 3; 1998-146, s. 11.)
NC Gen Stat § 105-449.133 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36D - Alternative Fuel.|§ 105-449.133 - Bond or letter of credit required as a condition of obtaining and keeping certain licenses.

 105-449.133. Bond or letter of credit required as a condition of obtaining and keeping certain licenses.(a) Who Must Have Bond. - The following applicants for a license must file with the Secretary a bond or an irrevocable letter of credit:(1) An alternative fuel provider.(2) A retailer or a bulk end-user that intends to store highway and nonhighway alternative fuel in the same storage facility.(b) Amount. - The amount of the bond is the amount that would be required if the fuel the applicant intended to provide or store was motor fuel rather than alternative fuel. An applicant that is also required to file a bond or an irrevocable letter of credit under G.S. 105-449.72 to obtain a license as a distributor of motor fuel may file a single bond or irrevocable letter of credit under that section for the combined amount.A bond filed under this subsection must be conditioned upon compliance with this Article, be payable to the State, and be in the form required by the Secretary. The Secretary may require a bond issued under this subsection to be adjusted in accordance with the procedure set out in G.S. 105-449.72 for adjusting a bond filed by a distributor of motor fuel.  (1995, c. 390, s. 3; 1997-60, s. 23; 2008-134, s. 55.)
NC Gen Stat § 105-449.134 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36D - Alternative Fuel.|§ 105-449.134 - Denial, revocation, or cancellation of license.

 105-449.134. Denial, revocation, or cancellation of license.The Secretary may deny an application for a license or cancel or revoke a license under this Article for the same reasons that the Secretary may deny an application for a license or cancel or revoke a license under Article 36C of this Chapter. The procedure in Article 36C for cancelling or revoking a license applies to the cancellation or revocation of a license under this Article.  (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 46; 2017-204, s. 4.6(a); 2020-58, s. 2.12.)
NC Gen Stat § 105-449.135 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36D - Alternative Fuel.|§ 105-449.135 - Issuance of license; notification of changes.

 105-449.135. Issuance of license; notification of changes.(a) Issuance. - The Secretary must issue a license to each applicant whose application is approved. A license is not transferable and remains in effect until revoked or cancelled.(b) Notice. - 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. 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.All taxes for which the licensee is liable under this Article but are not yet due become due on the date of the change. If the licensee transfers the business to another and does not give the notice required by this section, the person to whom the business was transferred 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; 2017-204, s. 4.6(b).)