NCAC Table of Contents
NCAC
NCAC > Title 17 - Revenue > Chapter 09 - Motor Fuels Taxes
SubChapter ADIVISIONAL RULES

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17 NCAC 09A .0101-.0104REPEALEDPDF | DOC
 
SubChapter BMOTOR FUELS TAX DIVISION

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17 NCAC 09B .0101-.0104REPEALEDPDF | DOC
17 NCAC 09B .0201-.0205REPEALEDPDF | DOC
17 NCAC 09B .0301-.0310REPEALEDPDF | DOC
17 NCAC 09B .0401-.0403REPEALEDPDF | DOC
17 NCAC 09B .0501-.0512REPEALEDPDF | DOC
17 NCAC 09B .0513-.0514REPEALEDPDF | DOC
17 NCAC 09B .0515REFUND OF TAXES PAID ON GASOHOL: FORM GAS. 1221PDF | DOC
 
SubChapter CSPECIAL FUELS TAX

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17 NCAC 09C .0101-.0104REPEALEDPDF | DOC
17 NCAC 09C .0201-.0206REPEALEDPDF | DOC
17 NCAC 09C .0301-.0303REPEALEDPDF | DOC
17 NCAC 09C .0401-.0405REPEALEDPDF | DOC
17 NCAC 09C .0501-.0505REPEALEDPDF | DOC
17 NCAC 09C .0601-.0604REPEALEDPDF | DOC
17 NCAC 09C .0701-.0705REPEALEDPDF | DOC
17 NCAC 09C .0706-.0707REPEALEDPDF | DOC
 
SubChapter DHIGHWAY FUEL USE TAX

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17 NCAC 09D .0101-.0102REPEALEDPDF | DOC
17 NCAC 09D .0201-.0202REPEALEDPDF | DOC
17 NCAC 09D .0301-.0304REPEALEDPDF | DOC
17 NCAC 09D .0401-.0403REPEALEDPDF | DOC
17 NCAC 09D .0501-.0507REPEALEDPDF | DOC
 
SubChapter EGASOLINE: SPECIAL FUELS AND KEROSENE INSPECTION

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17 NCAC 09E .0101-.0102REPEALEDPDF | DOC
17 NCAC 09E .0201-.0204REPEALEDPDF | DOC
 
SubChapter FDIVISIONAL RULES

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17 NCAC 09F .0101-.0103REPEALEDPDF | DOC
 
SubChapter GMOTOR FUELS TAX DIVISION

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17 NCAC 09G .0101DISTRIBUTORS REQUIRED TO POST BOND AND BECOME LICENSEDPDF | DOC
17 NCAC 09G .0102DISTRIBUTORS CLASSIFIED ACCORDING TO TYPES OF OPERATIONSPDF | DOC
17 NCAC 09G .0103USER UNQUALIFIEDPDF | DOC
17 NCAC 09G .0104-.0105REPEALEDPDF | DOC
17 NCAC 09G .0106CANCELLATION OF LICENSE AND BONDPDF | DOC
17 NCAC 09G .0107IRREVOCABLE LETTER OF CREDITPDF | DOC
17 NCAC 09G .0201TRANSPORT SALESPDF | DOC
17 NCAC 09G .0202EXPORTS VIA COMMON CARRIER FROM TERMINALSPDF | DOC
17 NCAC 09G .0203TRANSPORT LOADSPDF | DOC
17 NCAC 09G .0204EXCHANGE AGREEMENTSPDF | DOC
17 NCAC 09G .0301-.0304REPEALEDPDF | DOC
17 NCAC 09G .0305ALL PURCHASES AND RECEIPTS MUST BE REPORTEDPDF | DOC
17 NCAC 09G .0306REPORTING INFORMATION IN PROPER REPORTING PERIODPDF | DOC
17 NCAC 09G .0307REFUND ON TAX PAID MOTOR FUEL TRANSPORTED TO ANOTHER STATEPDF | DOC
17 NCAC 09G .0401DELIVERIES TO THE NATIONAL GUARDPDF | DOC
17 NCAC 09G .0402-.0404REPEALEDPDF | DOC
17 NCAC 09G .0501NON-HIGHWAY REFUNDPDF | DOC
17 NCAC 09G .0502-.0509REPEALEDPDF | DOC
17 NCAC 09G .0510COUNTIES: CITIES AND OTHERS: FORM GAS. 1200PDF | DOC
17 NCAC 09G .0511CITY TRANSIT AND PRIVATE NON-PROFIT REFUNDPDF | DOC
17 NCAC 09G .0512MUNICIPALITIES AND CONTIGUOUS MUNICIPALITIESPDF | DOC
17 NCAC 09G .0513TAXICAB REFUNDS: FORM GAS. 1200BPDF | DOC
17 NCAC 09G .0514PROPORTIONAL REFUNDS: FORM GAS. 1200CPDF | DOC
17 NCAC 09G .0515REFUND OF TAXES PAID ON GASOHOL: FORM GAS. 1221PDF | DOC
17 NCAC 09G .0516NON-HIGHWAY, CITY/COUNTY, AND TAXICAB REFUNDSPDF | DOC
 
SubChapter HSPECIAL FUELS TAX

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17 NCAC 09H .0101APPLICATION FOR SUPPLIER'S LICENSEPDF | DOC
17 NCAC 09H .0102-.0103REPEALEDPDF | DOC
17 NCAC 09H .0104LEASE OPERATIONSPDF | DOC
17 NCAC 09H .0105IRREVOCABLE LETTER OF CREDITPDF | DOC
17 NCAC 09H .0201TAX DUEPDF | DOC
17 NCAC 09H .0202-.0203REPEALEDPDF | DOC
17 NCAC 09H .0204-.0205REPEALEDPDF | DOC
17 NCAC 09H .0206-.l0207REPEALEDPDF | DOC
17 NCAC 09H .0208-.0209REPEALEDPDF | DOC
17 NCAC 09H .0210COMMON STORAGE NOT PERMITTEDPDF | DOC
17 NCAC 09H .0301PROPANE GAS DISTRIBUTORS USING OR SELLINGPDF | DOC
17 NCAC 09H .0302-.0303REPEALEDPDF | DOC
17 NCAC 09H .0304TAXABLE SALES AND DELIVERIES: PROPANE GAS SUPPLIERSPDF | DOC
17 NCAC 09H .0305-.0306REPEALEDPDF | DOC
17 NCAC 09H .0401-.0403REPEALEDPDF | DOC
17 NCAC 09H .0404CITY TRANSIT AND PRIVATE NON-PROFIT REFUNDPDF | DOC
17 NCAC 09H .0405-.0407REPEALEDPDF | DOC
17 NCAC 09H .0408EXEMPTION OF MOTOR FUELS: PUBLIC SCHOOLS AND STATE AGENCIESPDF | DOC
17 NCAC 09H .0409REFUNDS AND EXEMPTIONSPDF | DOC
 
SubChapter IHIGHWAY FUEL USE TAX

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17 NCAC 09I .0101OPERATIONS SUBJECT TO TAXPDF | DOC
17 NCAC 09I .0102OPERATIONS OF VEHICLES EXCLUDED FROM REPORTSPDF | DOC
17 NCAC 09I .0103REGISTRATION CARDS AND VEHICLE IDENTIFICATION MARKERSPDF | DOC
17 NCAC 09I .0201N.C. RETAIL FUEL PURCHASE INVOICESPDF | DOC
17 NCAC 09I .0202WITHDRAWALS FROM BULK STORAGEPDF | DOC
17 NCAC 09I .0301CARRY FORWARD CREDITSPDF | DOC
17 NCAC 09I .0302REFUNDSPDF | DOC
17 NCAC 09I .0303AMOUNT OF BOND REQUIREDPDF | DOC
17 NCAC 09I .0304TYPES OF ACCEPTABLE BONDSPDF | DOC
17 NCAC 09I .0401QUARTERLY TAX REPORTPDF | DOC
17 NCAC 09I .0402AVERAGE MILES PER GALLON FACTORSPDF | DOC
17 NCAC 09I .0403COMPANY FACTOR: LEASE UNITSPDF | DOC
17 NCAC 09I .0501APPLICATION FOR VEHICLE REGISTRATION: FORM GAS. 1274PDF | DOC
17 NCAC 09I .0502REGISTRATION OF HEAVY VEHICLES LICENSED IN NORTH CAROLINAPDF | DOC
17 NCAC 09I .0503PERMITS: LEASESPDF | DOC
17 NCAC 09I .0504NO VEHICLE REGISTRATION REQUIREDPDF | DOC
17 NCAC 09I .0505IMPORTANT NOTICE TO CARRIERS: FORM GAS. 1279PDF | DOC
17 NCAC 09I .0506DEALER: MANUFACTURER: DRIVEAWAY: TRANSPORTERPDF | DOC
 
SubChapter JGASOLINE: SPECIAL FUELS AND KEROSENE INSPECTION

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17 NCAC 09J .0101-.0102REPEALEDPDF | DOC
17 NCAC 09J .0201BOND AND LICENSE REQUIREDPDF | DOC
17 NCAC 09J .0202AMOUNT OF BOND REQUIREDPDF | DOC
17 NCAC 09J .0203TYPES OF ACCEPTABLE BONDSPDF | DOC
17 NCAC 09J .0204REPORT OF KEROSENE DISTRIBUTOR: FORM GAS. 1203SPDF | DOC
 
SubChapter KGASOLINE, DIESEL AND BLENDS

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17 NCAC 09K .01PDF | DOC
17 NCAC 09K .0201EXPORTER'S LICENSEPDF | DOC
17 NCAC 09K .0202LICENSED DISTRIBUTOR CONSIDERED TO BE LICENSED AS AN IMPORTERPDF | DOC
17 NCAC 09K .0203NOTICE OF ADDITIONAL STATESPDF | DOC
17 NCAC 09K .0204AMOUNT OF BOND OR IRREVOCABLE LETTER OF CREDIT REQUIREDPDF | DOC
17 NCAC 09K .0205TYPES OF ACCEPTABLE BONDSPDF | DOC
17 NCAC 09K .0206IRREVOCABLE LETTER OF CREDITPDF | DOC
17 NCAC 09K .03PDF | DOC
17 NCAC 09K .0401REPORTING INFORMATION IN THE PROPER REPORTING PERIODPDF | DOC
17 NCAC 09K .0501DOCUMENTING SALES TO THE UNITED STATES GOVERNMENTPDF | DOC
17 NCAC 09K .0502SALES TO U.S. GOVERNMENT: REFUND FORM GAS 1206PDF | DOC
17 NCAC 09K .0503OFF-HIGHWAY REFUND APPLICATION INFORMATIONPDF | DOC
17 NCAC 09K .0504OFF-HIGHWAY REFUND INVOICE REQUIREMENTSPDF | DOC
17 NCAC 09K .0505OFF-HIGHWAY USERS WITH COMMON STORAGE FACILITIESPDF | DOC
17 NCAC 09K .0506STATIONARY ENGINE MOUNTED ON A LICENSED MOTOR VEHICLEPDF | DOC
17 NCAC 09K .0507OFF-HIGHWAY USERS WITH SEPARATE TANKSPDF | DOC
17 NCAC 09K .0508DEALERS DELIVERING FUEL INTO OFF-HIGHWAY EQUIPMENTPDF | DOC
17 NCAC 09K .0509VEHICLES WITH SPECIAL MOBILE EQUIPMENT LICENSEPDF | DOC
17 NCAC 09K .0510REMOVAL OF LICENSE PLATEPDF | DOC
17 NCAC 09K .0511MUNICIPAL CORPORATION AND CITY TRANSIT SYSTEMPDF | DOC
17 NCAC 09K .0512PROPORTIONAL REFUNDS: FORM GAS 1200CPDF | DOC
17 NCAC 09K .0513OFF-HIGHWAY, CITY/COUNTY AND TAXICAB REFUNDSPDF | DOC
17 NCAC 09K .0514ELIGIBILITY FOR REFUNDSPDF | DOC
17 NCAC 09K .0601RECORDS OF EXEMPT SALESPDF | DOC
17 NCAC 09K .0602RECORD-KEEPING REQUIREMENTS OF BULK-END USERS, RETAILERS, AND USERSPDF | DOC
17 NCAC 09K .07PDF | DOC
 
SubChapter LALTERNATIVE FUEL

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17 NCAC 09L .01PDF | DOC
17 NCAC 09L .02PDF | DOC
17 NCAC 09L .0301EQUIVALENT RATE FOR COMPRESSED NATURAL GASPDF | DOC
17 NCAC 09L .0302UNBLENDED KEROSENE AS ALTERNATIVE FUELPDF | DOC
17 NCAC 09L .0401FUEL FROM CARGO SUPPLY TANKPDF | DOC
17 NCAC 09L .0402ODOMETER READINGSPDF | DOC
17 NCAC 09L .0403REPORTING SALES AND DELIVERIES: PROPANE GAS SUPPLIERSPDF | DOC
17 NCAC 09L .0404BULK-END USERS; PURCHASES OF PROPANE GASPDF | DOC
17 NCAC 09L .05PDF | DOC
17 NCAC 09L .06PDF | DOC
17 NCAC 09L .07PDF | DOC
 
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