reglab/statecodes huggingface dataset:
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 11 - PROPERTY TAX COMMISSION › Section .0200 - APPEALS TO PROPERTY TAX COMMISSION › Section 11 .0210 - REPEALED - VALUATION IS FINAL AND CONCLUSIVE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-290;
Eff. February 1, 1976;
Repealed Eff. June
											  1, 1991.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 11 - PROPERTY TAX COMMISSION › Section .0200 - APPEALS TO PROPERTY TAX COMMISSION › Section 11 .0211 - REPEALED - JUDICIAL REVIEW

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-345;
Eff. February 1, 1976;
Amended Eff. June
											  1, 1991;
Repealed Eff. July 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 11 - PROPERTY TAX COMMISSION › Section .0200 - APPEALS TO PROPERTY TAX COMMISSION › Section 11 .0212 - APPEALS ACKNOWLEDGED AND REPLIES THERETO PERMITTED

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Notices of appeal to the
										Commission will be acknowledged in writing and an application for hearing will be mailed to the appellant. A
										copy of the letter of acknowledgement will also be mailed to the county assessor and to the county
										attorney.
(b) Unless an extension has been requested and granted,
										the application for hearing must be filed within 30 days of the date of the letter of acknowledgment or the
										appeal may be dismissed. A copy of the completed application for hearing must also be sent to the county
										attorney at the same time.
(c) The county attorney will be
										allowed 20 days from the receipt of the completed application for hearing to file a written Answer to the
										appeal. A copy of the Answer shall be sent to the appellant at the same time. The county's failure to file an
										Answer, however, shall not constitute a waiver of the county's rights nor an admission of the appellant's
										allegations.
Authority
											  G.S.
											  105-288;
Eff. June 1, 1982;
Amended Eff. June 1,
											  1991;
Pursuant to G.S.
											  150B-21.3A, rule is necessary without substantive public interest Eff.
											  August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 11 - PROPERTY TAX COMMISSION › Section .0200 - APPEALS TO PROPERTY TAX COMMISSION › Section 11 .0213 - COMMISSION TO BE FURNISHED DOCUMENTS PRIOR TO HEARING

Current through Register Vol. 39, No. 2, July 15, 2024
(a) At least ten days prior to the
										date of the hearing, each party to the appeal shall furnish to the secretary of the Commission six copies of
										all documents to be introduced at the hearing, including maps, pictures, property record cards and briefs.
										This requirement may be modified by the Commission if it is shown that compliance would cause an undue
										hardship on one or both of the parties.
(b) In the absence of an
										agreement to the contrary, a copy of each such document shall also be furnished or made available to the
										opposing party at the same time.
Authority
											  G.S.
											  105-288;
											  105-290(b);
Eff. June 1,
											  1982;
Pursuant to G.S.
											  150B-21.3A, rule is necessary without substantive public interest Eff.
											  August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 11 - PROPERTY TAX COMMISSION › Section .0200 - APPEALS TO PROPERTY TAX COMMISSION › Section 11 .0214 - PARTIES TO ENTER INTO PRE-HEARING ORDER

Current through Register Vol. 39, No. 2, July 15, 2024
Parties shall enter into a pre-hearing order before the appeal is set for
											  hearing. This order will include stipulations as to parties, exhibits, witnesses, issues, and any other
											  matters which can be stipulated by the parties. The secretary of the Commission will furnish a sample order
											  to all appellants. The Commission urges that the parties stipulate all uncontroverted essential facts and
											  agree upon the qualifications of expert witnesses in the order. The appellant shall forward six copies of the
											  executed order to the secretary at least 10 days prior to the date of hearing.
Authority
											  G.S.
											  105-288;
Eff. June 1, 1982;
Amended Eff. July 1,
											  1993;
Pursuant to G.S.
											  150B-21.3A, rule is necessary without substantive public interest Eff.
											  August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 11 - PROPERTY TAX COMMISSION › Section .0200 - APPEALS TO PROPERTY TAX COMMISSION › Section 11 .0215 - REPEALED - PARTIES FURNISHED NOTICE OF PROPOSED HEARING DATE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-290;
											  143B-222;
Eff. June 1, 1982;
Amended
											  Eff. June 1, 1991;
Repealed Eff. July 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 11 - PROPERTY TAX COMMISSION › Section .0200 - APPEALS TO PROPERTY TAX COMMISSION › Section 11 .0216 - LEGAL REPRESENTATION BEFORE THE COMMISSION

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Parties appearing before the
										Property Tax Commission may either represent themselves if natural persons, or shall be represented by an
										attorney licensed to practice law in North Carolina, except as provided for in
										G.S.
										105-290(d2). This requirement shall not be waived by the
										Commission. Notice of non-attorney representation pursuant to
										G.S.
										105-290(d2) shall be filed with the Commission within 30
										days of filing a Notice of Appeal or the appeal shall be subject to dismissal.
(b) All parties, attorneys, and witnesses shall be present for the hearing
										of their case 30 minutes before the time it is scheduled by the Commission or the appeal shall be subject to
										dismissal.
Authority
											  G.S.
											  84-4;
											  105-288;
											  105-290;
Eff. June 1, 1982;
Pursuant to
											  G.S.
											  150B-21.3A, rule is necessary without substantive public interest Eff.
											  August 20, 2016;
Amended Eff. September 1, 2016; July 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 11 - PROPERTY TAX COMMISSION › Section .0200 - APPEALS TO PROPERTY TAX COMMISSION › Section 11 .0217 - APPEARANCE AT HEARING REQUIRED

Current through Register Vol. 39, No. 2, July 15, 2024
(a) In order to pursue an appeal, the appellant
										shall either appear at the scheduled hearing as permitted by Rule .0216 of this Section or be represented at
										the hearing by an attorney at law. Attorneys at law not authorized to practice in North Carolina shall comply
										with the provisions of G.S.
										84-4.1.
(b) If no continuance
										is requested or granted, the failure of the appellant or his attorney to appear at the scheduled time and
										date for hearing shall be grounds for dismissal of appellant's appeal. The Commission may dismiss the appeal
										on motion of the opposing party or on its own motion.
(c) If the
										appellant is a trust, a trustee may appear for the trust. If the appellant is a partnership, a general
										partner may appear for the partnership. A family member may not represent another family member. An
										attorney-in-fact may not represent the grantor of the power of attorney.
Authority
											  G.S.
											  84-4;
											  105-288;
											  105-290;
Eff. June 1, 1991;
Pursuant to
											  G.S.
											  150B-21.3A, rule is necessary without substantive public interest Eff.
											  August 20, 2016;
Amended Eff. September 1, 2016; July 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 11 - PROPERTY TAX COMMISSION › Section .0200 - APPEALS TO PROPERTY TAX COMMISSION › Section 11 .0218 - DISCOVERY

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Parties shall exhaust
										all less formal opportunities to obtain discoverable material before utilizing this Rule.
(b) Any means of discovery available pursuant to the North Carolina Rules
										of Civil Procedure, G.S.
										1A-1, is allowed. If the party from whom discovery is sought objects to the
										discovery, the party seeking the discovery may file a motion with the Commission to obtain an order
										compelling discovery. In the disposition of the motion, the party seeking the discovery shall have the burden
										of showing that the discovery is needed for the proper presentation of the party's case, is not for purposes
										of delay, and that the issues in controversy are significant enough to warrant the discovery. In ruling on a
										motion for discovery, the Commission shall recognize all privileges recognized at law.
Authority
											  G.S.
											  105-288;
Eff. June 1, 1991;
Amended Eff. July 1,
											  1993;
Pursuant to G.S.
											  150B-21.3A, rule is necessary without substantive public interest Eff.
											  August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 11 - PROPERTY TAX COMMISSION › Section .0200 - APPEALS TO PROPERTY TAX COMMISSION › Section 11 .0219 - COMMISSION STAFF NOT TO BE CALLED AS WITNESSES

Current through Register Vol. 39, No. 2, July 15, 2024
No member of the staff of the Commission may be called as a witness in a
											  proceeding before the Commission unless the Commission shall first find that the testimony of a staff member
											  is necessary to prevent manifest injustice to a party.
Authority
											  G.S.
											  105-288;
Eff. June 1, 1991;
Pursuant to
											  G.S.
											  150B-21.3A, rule is necessary without substantive public interest Eff.
											  August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter A - HIGHWAY FUEL USE TAX › Section .0100 - OPERATIONS › Section 12A .0101 - EXPIRED - OPERATIONS OF VEHICLES EXCLUDED FROM REPORTS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.37;
													 105-449.44;
													 105-449.45;
Eff. January 1, 1983;
Amended Eff. August 1, 1998; January 1, 1994; January 1, 1992; February 1, 1990; March 1, 1987;
Recodified from 17 NCAC 09I
													 .0102 Eff. November 1, 2002;
Amended Eff. August 1, 2003;
Expired Eff. September 1, 2016 pursuant to
													 G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter A - HIGHWAY FUEL USE TAX › Section .0200 - NORTH CAROLINA FUEL PURCHASES › Section 12A .0201 - RECEIPT OR INVOICE REQUIREMENTS TO OBTAIN CREDIT FOR RETAIL FUEL PURCHASES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) To
											  obtain credit for retail tax-paid purchases for a motor carrier licensed pursuant to
											  G.S.
											  105-449.47, the motor carrier shall retain a receipt or invoice that
											  establishes the purchases and payment of the tax. Examples of receipts or invoices include a credit card
											  receipt, a microfilm or microfiche copy of the receipt or invoice, an automated vendor generated invoice or
											  transaction list, or a computer image of the receipt or invoice. Prepaid receipts or invoices shall not be
											  used to obtain credit for retail tax-paid purchases.
(b) North
											  Carolina retail fuel purchase receipts or invoices used by a motor carrier to obtain credit for retail
											  tax-paid purchases shall contain the following information:
(1) the date of
											  purchase;
(2) the name and address of the seller;
(3) the number of gallons purchased;
(4) the type of fuel purchased;
(5) the price per gallon or total sales amount;
(6) a vehicle number, equipment number, or other identifier of the vehicle
											  or equipment into which the fuel was placed;
(7) the vehicle
											  license plate number and the state that issued the plate for the vehicle into which the fuel was placed;
											  and
(8) the purchaser's name. In the case of a leased vehicle,
											  either the lessee or the lessor may submit receipts or invoices as the purchaser if the person who submits
											  the receipts or invoices can establish a current lease agreement exists with the person required to file a
											  return.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter A - HIGHWAY FUEL USE TAX › Section .0200 - NORTH CAROLINA FUEL PURCHASES › Section 12A .0202 - WITHDRAWALS FROM BULK STORAGE

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A motor carrier maintaining bulk storage of
											  North Carolina tax-paid motor fuel shall be entitled to credit on the International Fuel Tax Agreement (IFTA)
											  return based on the date the fuel is put into the qualified motor vehicle as defined in the International
											  Fuel Tax Agreement and shall not be based on the date of purchase. The International Fuel Tax Agreement,
											  through its Articles of Agreement, Procedures Manual, and Audit Manual (hereinafter "governing documents",
											  including subsequent amendments and editions, are incorporated by reference. The International Fuel Tax
											  Agreement governing documents are available at no cost at
www.iftach.org
.
(b) A motor carrier
											  who withdraws fuel from bulk storage shall maintain withdrawal records containing the following information:
(1) the date of withdrawal;
(2)
											  the number of gallons;
(3) the fuel type;
(4) a vehicle unit number or vehicle license plate number and state,
											  equipment number, or other identifier for the vehicle or equipment into which the fuel was placed;
											  and
(5) the purchase and inventory records to substantiate that
											  tax was paid on bulk purchases. Inventory records shall include:
(A) tank
											  number, tank location, tank capacity;
(B) fuel type;
(C) monthly beginning and ending inventories;
(D) monthly totalizer readings;
(E) fuel purchase receipts, invoices or bills of lading, including
											  withdrawal details, and whether the fuel was dispensed for highway or off-highway use.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter A - HIGHWAY FUEL USE TAX › Section .0300 - CREDITS AND REFUNDS › Section 12A .0301 - EXPIRED - REFUNDS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-266;
													 105-449.39;
													 105-449.40;
Eff. January 1, 1983;
Amended Eff. July 1, 2000; January 1, 1994; February 1, 1990;
Recodified from
													 17 NCAC 09I
													 .0302 Eff. November 1, 2002;
Amended Eff. August 1, 2003;
Expired Eff. September 1, 2016 pursuant to
													 G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter A - HIGHWAY FUEL USE TAX › Section .0300 - CREDITS AND REFUNDS › Section 12A .0302 - AMOUNT OF BOND REQUIRED

Current through Register Vol. 39, No. 2, July 15, 2024
For motor carrier bonds exceeding five hundred dollars ($500.00),
													 the amount of bond shall be rounded to the nearest one thousand dollars ($1,000.00). If the amount required
													 is exactly between two one thousand dollar ($1,000.00) increments, the amount shall be rounded to the higher
													 of the two.
Authority
													 G.S.
													 105-262;
													 105-449.40;
Eff. January 1, 1983;
Amended Eff. January 1, 1994; January 1, 1992;
Recodified from
													 17 NCAC 09I
													 .0303 effective November 1, 2002;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter A - HIGHWAY FUEL USE TAX › Section .0300 - CREDITS AND REFUNDS › Section 12A .0303 - MOTOR CARRIER BOND REQUIREMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The bond submitted to the Department pursuant
											  to G.S.
											  105-449.40 shall be filed on Form GAS-1212, Motor Fuels Tax Liability Bond,
											  and shall include the following information:
(1) the bond number;
(2) the Principal's legal name;
(3) the surety company name;
(4) the written value of bond amount;
(5) the numeric value of bond amount;
(6) the bond effective date;
(7) the date the bond is executed;
(8) the printed name, signature, and title of person authorized to legally
											  bind the Principal in accordance with the following:
(A) if the Principal is
											  a corporation, the printed name, signature, and title of the corporate President, Vice President, or
											  Treasurer, the signature and title of the corporate Secretary or Assistant Secretary must attest to the bond,
											  and the corporate seal shall be affixed. If a corporation does not have a corporate Secretary or corporate
											  seal, the executed bond shall be accompanied by a letter indicating the same on corporate letterhead and
											  signed by the corporate President;
(B) if the Principal is a
											  limited liability company, the printed name, signature, and title of any member;
(C) if the Principal is a partnership, the printed name, signature, and
											  title of one or more of the partners;
(D) if the Principal is a
											  limited partnership, the printed name, signature, and title of a general partner; or
(E) if the Principal is an individual using a trade name, the printed name
											  and signature of the individual followed by the trade name.
(9) Printed name and signature of the Attorney-in-Fact on behalf of the
											  surety company, and the surety's corporate seal shall be affixed; and
(10) The bond shall be accompanied by a verified copy of the
											  Power-of-Attorney or other authority of the person executing the same to do so on behalf of the
											  surety.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter A - HIGHWAY FUEL USE TAX › Section .0400 - TAX RETURNS AND MILES PER GALLON FACTORS › Section 12A .0401 - AVERAGE MILES PER GALLON FACTORS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) In the absence of records substantiating
											  total miles and/or total fuel, audits will be based on average miles per gallon factors of other carriers
											  with similar equipment and similar operations.
(b) The use of a
											  miles per gallon factor on an audit is not an authorization for filing future reports on an average miles per
											  gallon factor.
(c) Audits will be based on current information of
											  carriers maintaining complete and accurate records as required by statute.
Authority
													 G.S.
													 105-262;
													 105-449.44;
													 105-449.45;
Eff. January 1, 1983;
Amended Eff. January 1, 1994; February 1, 1990; March 1, 1987;
Recodified from
													 17 NCAC 09I
													 .0402 effective November 1, 2002;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter A - HIGHWAY FUEL USE TAX › Section .0400 - TAX RETURNS AND MILES PER GALLON FACTORS › Section 12A .0402 - EXPIRED - COMPANY FACTOR: LEASE UNITS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.44;
													 105-449.45;
Eff. January 1, 1983;
Amended Eff. March 1, 1987;
Recodified from
													 17 NCAC 09I
													 .0403 effective November 1, 2002;
Expired Eff. September 1, 2016
													 pursuant to G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter A - HIGHWAY FUEL USE TAX › Section .0500 - REGISTRATION CARDS AND IDENTIFICATION MARKERS › Section 12A .0502 - EXPIRED - REVOCATION OF REGISTRATION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.47;
													 105-449.57;
Eff. August 1, 2003;
Expired Eff. September 1, 2016 pursuant to
													 G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter A - HIGHWAY FUEL USE TAX › Section .0500 - REGISTRATION CARDS AND IDENTIFICATION MARKERS › Section 12A .0503 - DEALER: MANUFACTURER: DRIVEAWAY: TRANSPORTER

Current through Register Vol. 39, No. 2, July 15, 2024
Motor carriers operating qualified motor vehicles as defined by the
													 International Fuel Tax Agreement (IFTA) with a dealer, manufacturer, driveaway, or transporter license plate
													 issued either in North Carolina or other jurisdictions shall have a current IFTA or intrastate license and
													 set of decals at all times while operating in North Carolina.
Authority
													 G.S.
													 105-262;
													 105-449.45;
													 105-449.47;
													 105-449.57;
Eff. March 1, 1987;
Amended
													 Eff. January 1, 1994; January 1, 1992; October 1, 1991; February 1, 1990;
Recodified from
													 17 NCAC 09I
													 .0506 effective November 1, 2002;
Readopted Eff. November 1,
													 2017.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter B - GASOLINE, DIESEL, AND BLENDS › Section .0100 - LICENSE AND BOND › Section 12B .0102 - EXPORTER'S LICENSE

Current through Register Vol. 39, No. 2, July 15, 2024
An exporter of motor fuel from North Carolina that is not licensed
													 as a distributor must have an exporter's license. An applicant for an exporter's license must meet the same
													 licensing requirements as an applicant for a distributor's license, except the requirement of filing a
													 bond.
Authority
													 G.S.
													 105-262;
													 105-449.65(a)(5);
													 105-449.72;
Eff. August 1, 2003;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter B - GASOLINE, DIESEL, AND BLENDS › Section .0100 - LICENSE AND BOND › Section 12B .0104 - NOTICE OF ADDITIONAL STATES

Current through Register Vol. 39, No. 2, July 15, 2024
A person who imports or exports from a state different from those
													 listed on an application for license, shall give written notification to the Secretary of the name of such
													 state.
Authority
													 G.S.
													 105-262;
													 105-449.69(d);
Temporary Adoption
													 Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified from
													 17 NCAC 09K
													 .0203 effective November 1, 2002;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter B - GASOLINE, DIESEL, AND BLENDS › Section .0100 - LICENSE AND BOND › Section 12B .0105 - AMOUNT OF BOND OR IRREVOCABLE LETTER OF CREDIT REQUIRED

Current through Register Vol. 39, No. 2, July 15, 2024
The amount of motor fuel bond or irrevocable letter of credit shall
													 be rounded to the nearest one thousand dollars ($1,000). If the amount required is exactly between two one
													 thousand dollar ($1,000) increments, the amount shall be rounded to the higher of the two.
Authority
													 G.S.
													 105-262;
													 105-449.72;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified from
													 17 NCAC 09K
													 .0204 effective November 1, 2002;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter B - GASOLINE, DIESEL, AND BLENDS › Section .0100 - LICENSE AND BOND › Section 12B .0106 - MOTOR FUEL BOND REQUIREMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The bond submitted to the Department pursuant
											  to G.S.
											  105-449.72 shall be filed on Form GAS-1212, Motor Fuels Tax Liability Bond,
											  and shall include the following information:
(1) the bond number;
(2) the Principal's legal name;
(3) the surety company name;
(4) the written value of bond amount;
(5) the numeric value of bond amount;
(6) the bond effective date;
(7) the date the bond is executed;
(8) the printed name, signature, and title of person authorized to legally
											  bind Principal as follows:
(A) if the Principal is a corporation, the
											  printed name, signature, and title of the corporate President, Vice President, or Treasurer, the signature
											  and title of the corporate Secretary or Assistant Secretary shall attest to the bond, and the corporate seal
											  shall be affixed. If a corporation does not have a corporate Secretary or corporate seal, the executed bond
											  shall be accompanied by a letter indicating the same on corporate letterhead and signed by the corporate
											  President;
(B) if the Principal is a limited liability company,
											  the printed name, signature, and title of any member;
(C) if the
											  Principal is a partnership, the printed name, signature, and title of one or more of the partners;
(D) if the Principal is a limited partnership, the printed name, signature,
											  and title of a general partner; or
(E) if the Principal is an
											  individual using a trade name, the printed name and signature of the individual followed by the trade
											  name.
(9) the printed name and signature of the
											  Attorney-in-Fact on behalf of the surety company, and the surety's corporate seal shall be affixed;
											  and
(10) the bond shall be accompanied by a verified copy of the
											  Power-of-Attorney or other authority of the person executing the same to do so on behalf of the
											  surety.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter B - GASOLINE, DIESEL, AND BLENDS › Section .0100 - LICENSE AND BOND › Section 12B .0107 - IRREVOCABLE LETTER OF CREDIT

Current through Register Vol. 39, No. 2, July 15, 2024
The irrevocable letter of credit submitted to the Department
													 pursuant to G.S.
													 105-449.72 shall be issued on the bank's letterhead and include the
													 following:
(1) the irrevocable letter of credit number;
(2) the North Carolina Department of Revenue designated as the
											  beneficiary;
(3) the Principal name and address;
(4) the tax type for which the irrevocable letter of credit is
											  issued;
(5) the coverage period including effective and
											  expiration dates;
(6) the liability release date, which shall be
											  three years after the expiration date;
(7) the credit
											  amount;
(8) the issuing bank's name, address, telephone number,
											  and fax number; and
(9) the signature, printed name, and title of
											  authorized person issuing the irrevocable letter of credit on behalf of the issuing bank.
Authority
													 G.S.
													 105-262;
													 105-449.72;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified from
													 17 NCAC 09K
													 .0206 effective November 1, 2002;
Readopted Eff. November 1,
													 2017.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter B - GASOLINE, DIESEL, AND BLENDS › Section .0200 - TAX AND LIABILITY › Section 12B .0201 - RACING FUEL

Current through Register Vol. 39, No. 2, July 15, 2024
Racing fuel that meets all of the following requirements is not
													 considered gasoline under G.S.
													 105-449.60 and is not subject to the per gallon excise tax:
(1) Has an octane rating of 110 or higher;
(2) Contains lead;
(3) Does not
											  contain detergent additives;
(4) Does not conform to the Reid
											  Vapor Pressure standards for reformulated or oxygenated gasoline; and
(5) Does not meet ASTM specifications for gasoline.
Authority
													 G.S.
													 105-262;
													 105-449.60;
Eff. August 1, 2003;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter B - GASOLINE, DIESEL, AND BLENDS › Section .0300 - PAYMENT AND REPORTING › Section 12B .0301 - REPORTING INFORMATION IN THE PROPER REPORTING PERIOD

Current through Register Vol. 39, No. 2, July 15, 2024
All motor fuel transactions must be reported on the tax return for
													 the month or other filing period in which the transaction occurred and may not be carried over to a return
													 for a subsequent period. If, after filing a return, a person discovers information that affects the return,
													 the person must file an amended return for the affected period and must pay any tax, penalty, and interest
													 due with the amended return.
Authority
													 G.S.
													 105-262;
													 105-449.90;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified from
													 17 NCAC 09K
													 .0301 Eff. November 1, 2002;
Amended Eff. August 1, 2003;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter B - GASOLINE, DIESEL, AND BLENDS › Section .0400 - REFUNDS › Section 12B .0401 - DOCUMENTING SALES TO EXEMPT ENTITIES

Current through Register Vol. 39, No. 2, July 15, 2024
A distributor or another vendor that sells motor fuel to an exempt
													 entity may document the sales using third-party vendor lists or computer runs if the lists or runs are in a
													 format the distributor cannot alter. A person that uses vendor lists or computer runs to document sales must
													 keep copies of sales invoices to support the exempt sales.
Authority
													 G.S.
													 105-262;
													 105-449.105;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified from
													 17 NCAC 09K
													 .0501 Eff. November 1, 2002;
Amended Eff. August 1, 2003;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter B - GASOLINE, DIESEL, AND BLENDS › Section .0400 - REFUNDS › Section 12B .0402 - CLAIM FOR REFUND FOR SALES TO EXEMPT ENTITIES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A claim for refund for motor
											  fuel purchased by or sold to an exempt entity listed in
											  G.S.
											  105-449.88 shall be filed with the Department on Form GAS-1206, Motor Fuel
											  Claim for Refund Exempt Entities. A person who submits Form GAS-1206 shall identify the type of exempt entity
											  for which the refund is sought and shall complete the applicable Part of the form as follows:
(1) A distributor or other vendor that sells North Carolina tax-paid motor
											  fuel to an exempt entity at a price that does not include the per gallon excise tax shall use Part 1 of Form
											  GAS-1206 and report the following:
(A) the total gallons of motor fuel sold
											  to the exempt entity;
(B) the total gallons on which tare
											  allowance was received;
(C) the net gallons subject to refund;
											  and
(D) the total refund due.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter B - GASOLINE, DIESEL, AND BLENDS › Section .0400 - REFUNDS › Section 12B .0403 - OFF HIGHWAY CLAIM FOR REFUND

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A claim for refund for North Carolina
											  tax-paid motor fuel used for an off-highway purpose shall be filed with the Department on Form GAS-1201,
											  Motor Fuels Claim for Refund Tax-Paid Motor Fuel Used Off-Highway. A person who submits Form GAS-1201 shall
											  complete all lines and applicable parts of the form as follows:
(1) a
											  beginning inventory of North Carolina tax-paid motor fuel on hand at the first day of the year for which a
											  refund is requested;
(2) the total gallons of North Carolina
											  tax-paid motor fuel that was:
(A) purchased during the refund
											  period;
(B) used in off-highway equipment for which a refund is
											  requested; and
(C) used in licensed vehicles for which no refund
											  is requested;
(3) an ending inventory of North
											  Carolina tax-paid motor fuel on hand at the end of the refund period;
(4) the total gallons of North Carolina tax-paid motor fuel accounted
											  for;
(5) the total refund amount requested;
(6) a list of applicable off-highway machinery, equipment, and boats using
											  North Carolina tax-paid motor fuel for which a refund is requested, including the type and number of
											  machinery, equipment, or boat(s) and fuel tank capacity;
(7) a
											  list of applicable motor fuel bulk storage tanks, including tank number, fuel type, whether the fuel is for
											  highway or off-highway use, and the gallon capacity of the tank;
(8) a list of applicable motor vehicles owned or leased, including the make
											  and type of vehicle, type of fuel used, and gross license weight for trucks; and
(9) a list of applicable farm refund information, including the type of
											  crop and number of acres cultivated.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter B - GASOLINE, DIESEL, AND BLENDS › Section .0400 - REFUNDS › Section 12B .0404 - RECORD REQUIREMENTS FOR OFF-HIGHWAY REFUND CLAIMS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A receipt or invoice for each
											  retail purchase of motor fuel made for off-highway use, shall be maintained to substantiate claims for
											  refund, as follows:
(1) Receipts or invoices shall contain the following
											  information:
(A) the date of purchase;
(B) the name of both the purchaser and seller;
(C) the address of the seller;
(D) the number of gallons purchased;
(E) the type of fuel purchases;
(F) the price per gallon, the total amount paid, or both; and
(G) a vehicle number, equipment number, or other identifier of the vehicle
											  or equipment being fueled.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter B - GASOLINE, DIESEL, AND BLENDS › Section .0400 - REFUNDS › Section 12B .0405 - OFF-HIGHWAY USERS WITH COMMON STORAGE FACILITIES

Current through Register Vol. 39, No. 2, July 15, 2024
No refund is due on motor fuel used to operate the engine of a motor
													 vehicle licensed to travel on the streets and highways, unless otherwise provided by law. If motor fuel is
													 used from the same storage tank from which both licensed motor vehicles and off-highway equipment are
													 serviced, a daily use record must be kept to substantiate the amount withdrawn for licensed motor vehicles
													 and non-licensed equipment. These records must be kept for three calendar years from the date the claim for
													 refund was due to be filed.
Authority
													 G.S.
													 105-262;
													 105-449.107;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified from
													 17 NCAC 09K
													 .0505 effective November 1, 2002;
Amended Eff. August 1,
													 2003;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter B - GASOLINE, DIESEL, AND BLENDS › Section .0400 - REFUNDS › Section 12B .0406 - STATIONARY ENGINE MOUNTED ON A LICENSED MOTOR VEHICLE

Current through Register Vol. 39, No. 2, July 15, 2024
No refund is due on motor fuel used to operate a stationary engine
													 mounted on a licensed motor vehicle, except as identified in
													 G.S.
													 105-449.107, if the motor fuel is used from the same storage tank mounted
													 on the vehicle for the purpose of operating both the stationary engine and the engine used to operate a
													 licensed motor vehicle over the streets and highways.
Authority
													 G.S.
													 105-262;
													 105-449.107;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified from
													 17 NCAC 09K
													 .0506 effective November 1, 2002;
Amended Eff. August 1,
													 2003;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter B - GASOLINE, DIESEL, AND BLENDS › Section .0400 - REFUNDS › Section 12B .0407 - OFF HIGHWAY USERS WITH SEPARATE TANKS

Current through Register Vol. 39, No. 2, July 15, 2024
If separate tanks are used for storage of motor fuels for highway
													 and off-highway use, the seller must indicate on the invoices at the time of delivery whether the motor fuel
													 is for highway or off-highway use.
Authority
													 G.S.
													 105-262;
													 205-449.107;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified from
													 17 NCAC 09K
													 .0507 effective November 1, 2002;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter B - GASOLINE, DIESEL, AND BLENDS › Section .0400 - REFUNDS › Section 12B .0408 - DEALERS DELIVERING FUEL INTO OFF HIGHWAY EQUIPMENT

Current through Register Vol. 39, No. 2, July 15, 2024
Dealers of off-highway equipment powered by motor fuel may receive a
													 refund on motor fuel placed into their equipment provided there is no charge for the fuel when the equipment
													 is sold. If the motor fuel is sold, the purchaser may receive a refund on the motor fuel purchased and
													 used.
Authority
													 G.S.
													 105-262;
													 105-449.107;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified from
													 17 NCAC 09K
													 .0508 effective November 1, 2002;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter B - GASOLINE, DIESEL, AND BLENDS › Section .0400 - REFUNDS › Section 12B .0409 - EXPIRED - VEHICLES WITH SPECIAL MOBILE EQUIPMENT LICENSE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.107;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified from
													 17 NCAC 09K
													 .0509 effective November 1, 2002;
Expired Eff. September 1, 2016
													 pursuant to G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter B - GASOLINE, DIESEL, AND BLENDS › Section .0400 - REFUNDS › Section 12B .0410 - REMOVAL OF LICENSE PLATE

Current through Register Vol. 39, No. 2, July 15, 2024
To obtain a refund on North Carolina tax-paid motor fuel used in
													 vehicles that will not be operated on streets or highways, a person shall remove the vehicle license plates
													 and surrender the plates to the Commissioner of Motor Vehicles or his agents for the period the vehicles will
													 not be operating on the streets and highways.
Authority
													 G.S.
													 105-262;
													 105-449.107;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified from
													 17 NCAC 09K
													 .0510 effective November 1, 2002;
Readopted Eff. November 1,
													 2017.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter B - GASOLINE, DIESEL, AND BLENDS › Section .0400 - REFUNDS › Section 12B .0411 - EXPIRED - MUNICIPAL CORPORATION AND CITY TRANSIT SYSTEM

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.88;
													 105-449.106;
Eff. March 1, 1996;
Amended Eff. August 1, 1998;
Recodified from
													 17 NCAC 09K
													 .0511 Eff. November 1, 2002;
Amended Eff. August 1, 2003;
Expired Eff. September 1, 2016 pursuant to
													 G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter B - GASOLINE, DIESEL, AND BLENDS › Section .0400 - REFUNDS › Section 12B .0412 - PROPORTIONAL REFUNDS

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
											  Operators of vehicles identified in G.S. 105-449.107(b) shall file Form GAS-1200C,
											  Motor Fuels Claim for Refund Qualified Power Takeoff Vehicles to obtain a refund of North Carolina tax-paid
											  motor fuel used in the operation of these vehicles. A separate Form GAS-1200C shall be submitted for each
											  type of vehicle for which a refund is requested. Form GAS-1200C shall include the following information:
(1) the type of vehicle for which the refund is requested;
(2) a beginning inventory of North Carolina tax-paid motor fuel on hand at
											  the first day of the year for which a refund is requested;
(3)
											  the total gallons of North Carolina tax-paid motor fuel that was:
(A)
											  purchased during the refund period;
(B) used in licensed vehicles
											  for which no refund is requested;
(C) used to operate nonhighway
											  equipment for which a refund is requested; and
(D) used to
											  operate power takeoff vehicles including the number of vehicles and gallons of fuel used;
(4) an ending inventory of North Carolina tax-paid motor fuel on
											  hand at the end of the refund period;
(5) the total gallons of
											  North Carolina tax-paid motor fuel accounted for;
(6) the total
											  miles operated by power takeoff vehicles during the refund period;
(7) the total miles operated by power takeoff vehicles outside of North
											  Carolina during the refund period;
(8) the percentage of
											  out-of-state power takeoff vehicle operations;
(9) the total
											  gallons of motor fuel used in power takeoff vehicles for all operations;
(10) the total gallons of motor fuel used in power takeoff vehicles for
											  operations outside of North Carolina;
(11) a computation of the
											  refund amount pursuant to the terms set out in
											  G.S.
											  105-449.107, and including the total refund requested;
(12) if applicable, a list of nonhighway equipment for which a refund is
											  requested, including the type and number of machinery or equipment, the type of fuel used, and engine
											  horsepower;
(13) if applicable, a list of tank wagon vehicles for
											  which a refund is requested, including the make and model of vehicle, the type of fuel used, and gross
											  registered weight; and
(14) if applicable, a list of motor fuel
											  storage tanks, including the tank number, fuel type, whether the fuel is for highway or nonhighway use, and
											  the gallon capacity of the tank.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter B - GASOLINE, DIESEL, AND BLENDS › Section .0400 - REFUNDS › Section 12B .0413 - NONPROFIT ORGANIZATION CLAIM FOR REFUNDS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Nonprofit organizations identified in
											  G.S.
											  105-449.106(a) shall file Form GAS-1200, Motor Fuels Claim
											  for Refund Nonprofit Organizations, to obtain a refund of North Carolina tax-paid motor fuel. A nonprofit
											  organization that submits Form GAS-1200 to request a refund shall complete all applicable lines of the form
											  including the following:
(1) the refund period of the claim;
(2) the type of nonprofit organization claiming the refund;
(3) a beginning inventory of North Carolina tax-paid motor fuel on hand at
											  the first day of the refund period;
(4) the total gallons of
											  North Carolina tax-paid motor fuel that was:
(A) purchased by the nonprofit
											  organization during the refund period;
(B) used by the nonprofit
											  organization for which the refund is requested; and
(C) used by
											  the nonprofit organization for which no refund is requested;
(5) an ending inventory of North Carolina tax-paid motor fuel on hand at
											  the end of the refund period; and
(6) the total refund
											  requested.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter B - GASOLINE, DIESEL, AND BLENDS › Section .0400 - REFUNDS › Section 12B .0414 - REPEALED - ELIGIBILITY FOR REFUNDS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-449.121;
Temporary Adoption Eff. January 1,
													 1996;
Eff. March 1, 1996;
Recodified from
													 17 NCAC 09K
													 .0514 Eff. November 1, 2002;
Amended Eff. August 1, 2003;
Repealed Eff. November 1, 2017.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 12 - MOTOR FUEL › Subchapter B - GASOLINE, DIESEL, AND BLENDS › Section .0500 - ENFORCEMENT AND ADMINISTRATION › Section 12B .0502 - RECORD KEEPING REQUIREMENTS OF BULK END-USERS, RETAILERS, AND USERS

Current through Register Vol. 39, No. 2, July 15, 2024
A person who is subject to audit pursuant to
													 G.S.
													 105-449.121(b) shall maintain the following records for a
													 period of three years, as follows:
(1) Users shall maintain:
(a) all fuel receipts and invoices, including fuel purchased for highway
											  and off-highway use, tax-paid and non-tax-paid;
(b) quarterly
											  odometer readings, regardless of weight classification;
(c)
											  purchase and disposition dates of fleet vehicles with beginning and ending odometer readings;
(d) a list of current vehicles by registered gross weight; and
(e) a list of motor carrier decals received, indicating the decals applied
											  to vehicles and those still on hand for all qualified motor vehicles, as defined in the International Fuel
											  Tax Agreement, whether operating interstate or intrastate.