SUBCHAPTER 9B ‑ MOTOR FUELS TAX DIVISION

SECTION .0100 ‑ FIRST SALE TO LICENSED DISTRIBUTORS FROM PIPELINE OR PORT TERMINALS

17 NCAC 09B .0101          TRANSPORT SALES

17 NCAC 09B .0102          EXPORTS VIA COMMON CARRIER FROM TERMINALS

17 NCAC 09B .0103          SPLIT TRANSPORT LOAD

17 NCAC 09B .0104          EXCHANGE AGREEMENTS

History Note:        Authority G.S. 105‑262; 105‑431 through 105‑432;

Eff. February 1, 1976;

Amended Eff. October 23, 1977;

Repealed Eff. January 1, 1983.

SECTION .0200 ‑ APPLICATION FOR AND CANCELLATION OF LICENSE AS A DISTRIBUTOR

17 NCAC 09B .0201          BOND AND LICENSE REQUIRED

17 NCAC 09B .0202          USER UNQUALIFIED

17 NCAC 09B .0203          AMOUNT OF BOND REQUIRED

17 NCAC 09B .0204          TYPES OF ACCEPTABLE BONDS

17 NCAC 09B .0205          CANCELLATION OF LICENSE AND BOND

History Note:        Authority G.S. 105‑262; 105‑430; 105‑433; 105‑434; 105‑441;

Eff. February 1, 1976;

Amended Eff. January 1, 1981;

Repealed Eff. January 1, 1983.

SECTION .0300 ‑ GALLON TAX: REPORTS AND LOSSES

17 NCAC 09B .0301          METHODS OF REPORTING THE TAX

17 NCAC 09B .0302          TARE ALLOWANCE

17 NCAC 09B .0303          COMMISSION AND CONSIGNMENT SERVICE STATIONS

17 NCAC 09B .0304          ADDITIVES TAXABLE

17 NCAC 09B .0305          SUPPLIERS SALES BASIS FORM GAS. 1202S

17 NCAC 09B .0306          SUPPLIERS RECEIPTS BASIS FORM GAS. 1202R

17 NCAC 09B .0307          LOCAL LICENSED DISTRIBUTOR: FORM GAS. 1203

17 NCAC 09B .0308          CROSSLINE: FORM GAS. 1219

17 NCAC 09B .0309          SALE UPON DELIVERY DATE

17 NCAC 09B .0310          LOSSES

History Note:        Authority G.S. 105‑262; 105‑434;

Eff. February 1, 1976;

Repealed Eff. January 1, 1983.

SECTION .0400 ‑ REBATES FOR FUELS SOLD TO THE UNITED STATES GOVERNMENT

17 NCAC 09B .0401          DELIVERIES TO THE NATIONAL GUARD

17 NCAC 09B .0402          DOCUMENTING SALES TO THE UNITED STATES GOVERNMENT

17 NCAC 09B .0403          SALES TO U.S. GOVERNMENT: REFUND FORM GAS. 1206

History Note:        Authority G.S. 105‑262; 105‑439;

Eff. February 1, 1976;

Repealed Eff. January 1, 1983.

SECTION .0500 ‑ REFUNDS

17 NCAC 09B .0501          NON‑HIGHWAY REFUND: FORM GAS. 1201

17 NCAC 09B .0502          NON‑HIGHWAY REFUND APPLICATION INFORMATION

17 NCAC 09B .0503          NON‑HIGHWAY REFUND INVOICE REQUIREMENTS

17 NCAC 09B .0504          NON‑HIGHWAY USERS WITH COMMON STORAGE FACILITIES

17 NCAC 09B .0505          STATIONARY ENGINE MOUNTED ON A LICENSED VEHICLE

17 NCAC 09B .0506          NON‑HIGHWAY USERS WITH SEPARATE TANKS

17 NCAC 09B .0507          DEALERS DELIVERING FUEL INTO NON‑HIGHWAY EQUIPMENT

17 NCAC 09B .0508          VEHICLES WITH SPECIAL MOBILE EQUIPMENT LICENSE

17 NCAC 09B .0509          REMOVAL OF LICENSE PLATE

17 NCAC 09B .0510          COUNTIES: CITIES AND OTHERS: FORM GAS. 1200

17 NCAC 09B .0511          CITY TRANSIT AND PRIVATE NON‑PROFIT REFUND

17 NCAC 09B .0512          MUNICIPALITIES AND CONTIGUOUS MUNICIPALITIES

History Note:        Authority G.S. 105‑262; 105‑446; 105‑446.1; 105‑446.3; 105‑446.5;

Eff. February 1, 1976;

Repealed Eff. January 1, 1983.

17 NCAC 09B .0513          TAXICAB REFUNDS: FORM GAS. 1200B

17 NCAC 09B .0514          CONCRETE MIXER REFUND: FORM GAS. 1200C

History Note:        Authority G.S. 105‑262; 105‑446.3; 105‑446.5;

Eff. January 17, 1980;

Repealed Eff. January 1, 1983.

17 NCAC 09B .0515          REFUND OF TAXES PAID ON GASOHOL:  FORM GAS. 1221

History Note:        Authority G.S. 105‑262; 105‑446.4;

Eff. January 1, 1981;

Repealed Eff. January 1, 1983.