SUBCHAPTER 9G ‑ MOTOR FUELS TAX DIVISION

SECTION .0100 ‑ APPLICATION FOR AND CANCELLATION OF LICENSE AS A DISTRIBUTOR

17 NCAC 09G .0101         DISTRIBUTORS REQUIRED TO POST BOND AND BECOME LICENSED

History Note:        Authority G.S. 105‑262; 105‑443;

Eff. January 1, 1983;

Repealed Eff. January 1, 1994.

17 NCAC 09G .0102         DISTRIBUTORS CLASSIFIED ACCORDING TO TYPES OF OPERATIONS

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

Eff. January 1, 1983;

Amended Eff. January 1, 1994; March 1, 1987;

Temporary Repeal Eff. November 30, 1996;

Repealed Eff. November 30, 1996.

17 NCAC 09G .0103         USER UNQUALIFIED

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

Eff. January 1, 1983;

Repealed Eff. October 1, 1991.

17 NCAC 09G .0104         AMOUNT OF BOND OR IRREVOCABLE LETTER OF CREDIT REQUIRED

17 NCAC 09G .0105         TYPES OF ACCEPTABLE BONDS

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

Eff. January 1, 1983;

Amended Eff. January 1, 1994; January 1, 1992; October 1, 1991; March 1, 1987;

Temporary Repeal Eff. November 30, 1996;

Repealed Eff. November 30, 1996.

17 NCAC 09G .0106         CANCELLATION OF LICENSE AND BOND

History Note:        Authority G.S. 105‑262; 105‑441; 105‑442;

Eff. January 1, 1983;

Amended Eff. March 1, 1987;

Repealed Eff. October 1, 1991.

17 NCAC 09G .0107         IRREVOCABLE LETTER OF CREDIT

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

Eff. January 1, 1992;

Amended Eff. September 1, 1992;

Temporary Repeal Eff. November 30, 1996;

Repealed Eff. November 30, 1996.

SECTION .0200 ‑ FIRST SALE TO LICENSED DISTRIBUTORS FROM PIPELINE OR PORT TERMINALS

17 NCAC 09G .0201         TRANSPORT SALES

History Note:        Authority G.S. 105‑262; 105‑432; 119‑17; 119‑18;

Eff. January 1, 1983;

Amended Eff. January 1, 1994; March 1, 1987;

Temporary Repeal Eff. November 30, 1996;

Repealed Eff. November 30, 1996.

17 NCAC 09G .0202         EXPORTS VIA COMMON CARRIER FROM TERMINALS

History Note:        Authority G.S. 105‑262; 105‑432; 105‑434; 119‑17; 119‑18;

Eff. January 1, 1983;

Amended Eff. January 1, 1994;

Repealed Eff. May 1, 1995.

17 NCAC 09G .0203         TRANSPORT LOADS

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

Eff. January 1, 1983;

Amended Eff. January 1, 1994; March 1, 1987;

Temporary Repeal Eff. November 30, 1996;

Repealed Eff. November 30, 1996.

17 NCAC 09G .0204         EXCHANGE AGREEMENTS

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

Eff. January 1, 1983;

Amended Eff. March 1, 1987;

Repealed Eff. October 1, 1991.

SECTION .0300 ‑ REPORTING REQUIREMENTS

17 NCAC 09G .0301         METHODS OF REPORTING THE TAX

17 NCAC 09G .0302         TARE ALLOWANCE

17 NCAC 09G .0303         CONSIGNMENT SERVICE STATIONS

17 NCAC 09G .0304         ADDITIVES TAXABLE

History Note:        Authority G.S. 105‑262; 105‑434; 119‑17; 119‑18;

Eff. January 1, 1983;

Amended Eff. January 1, 1994; March 1, 1987;

Temporary Repeal Eff. November 30, 1996;

Repealed Eff. November 30, 1996.

17 NCAC 09G .0305         ALL PURCHASES AND RECEIPTS MUST BE REPORTED

History Note:        Authority G.S. 105‑262; 105‑434; 105‑436;

Eff. January 1, 1983;

Repealed Eff. March 1, 1987.

17 NCAC 09G .0306         REPORTING INFORMATION IN PROPER REPORTING PERIOD

History Note:        Authority G.S. 150‑262; 105‑432;

Eff. January 1, 1983;

Amended Eff. January 1, 1994;

Temporary Repeal Eff. November 30, 1996;

Repealed Eff. November 30, 1996.

17 NCAC 09G .0307         REFUND ON TAX PAID MOTOR FUEL TRANSPORTED TO ANOTHER STATE

History Note:        Authority G.S. 105‑262; 105‑446.6;

Eff. January 1, 1983;

Repealed Eff. March 1, 1987.

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

AND PUBLIC SCHOOLS

17 NCAC 09G .0401         DELIVERIES TO THE NATIONAL GUARD

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

Eff. January 1, 1983;

Repealed Eff. October 1, 1991.

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

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

17 NCAC 09G .0404         EXEMPTION OF MOTOR FUELS: PUBLIC SCHOOLS AND STATE AGENCIES

History Note:        Authority G.S. 105‑262; 105‑439; 105-449; 105-449A;

Eff. January 1, 1983;

Amended Eff. January 1, 1994; October 1, 1991; March 1, 1987;

Temporary Repeal Eff. November 30, 1996;

Repealed Eff. November 30, 1996.

SECTION .0500 ‑ REFUNDS

17 NCAC 09G .0501         NON‑HIGHWAY REFUND

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

Eff. January 1, 1983;

Amended Eff. March 1, 1987;

Repealed Eff. January 1, 1994.

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

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

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

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

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

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

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

17 NCAC 09G .0509         REMOVAL OF LICENSE PLATE

History Note:        Authority G.S. 105‑262; 105‑440; 105‑446; 105-446.5;

Eff. January 1, 1983;

Amended Eff. January 1, 1994; May 1, 1987; March 1, 1987;

Temporary Repeal Eff. November 30, 1996;

Repealed Eff. November 30, 1996.

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

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

Eff. January 1, 1983;

Amended Eff. October 1, 1991; March 1, 1987;

Repealed Eff. January 1, 1994.

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

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

Eff. January 1, 1983;

Repealed Eff. March 1, 1987.

17 NCAC 09G .0512         MUNICIPALITIES AND CONTIGUOUS MUNICIPALITIES

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

Eff. January 1, 1983;

Amended Eff. January 1, 1994; May 1, 1987;

Temporaray Repeal Eff. November 30, 1996;

Repealed Eff. November 30, 1996.

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

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

Eff. January 1, 1983;

Amended Eff. March 1, 1987;

Repealed Eff. January 1, 1994.

17 NCAC 09G .0514         PROPORTIONAL REFUNDS: FORM GAS. 1200C

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

Eff. January 1, 1983;

Amended Eff. January 1, 1994; March 1, 1987;

Temporary Repeal Eff. November 30, 1996;

Repealed Eff. November 30, 1996.

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

History Note:        Authority G.S. 105‑262; 105‑446.3.1;

Eff. January 1, 1983;

Repealed Eff. March 1, 1987.

17 NCAC 09G .0516         NON‑HIGHWAY, CITY/COUNTY, AND TAXICAB REFUNDS

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

Eff. January 1, 1994;

Temporary Repeal Eff. November 30, 1996;

Repealed Eff. November 30, 1996.