SUBCHAPTER 09K ‑ GASOLINE, DIESEL AND BLENDS
SECTION .0100 ‑ RESERVED FOR FUTURE CODIFICATION
17 NCAC 09K .0201 EXPORTER'S LICENSE
History Note: Authority G.S.105‑262; 105‑449.65(a)(5); 105‑449.69; 105‑449.72;
Temporary Adoption Eff. January 1, 1996;
Temporary Adoption Expired July 11, 1996.
17 NCAC 09K .0202 LICENSED DISTRIBUTOR CONSIDERED TO BE LICENSED AS AN IMPORTER
History Note: Authority G.S. 105‑262; 105‑449.65; 105‑449.69;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0103 effective November 1, 2002.
17 NCAC 09K .0203 NOTICE OF ADDITIONAL STATES
History Note: Authority G.S. 105‑262; 105‑449.69(d);
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0104 effective November 1, 2002.
17 NCAC 09K .0204 AMOUNT OF BOND OR IRREVOCABLE LETTER OF CREDIT REQUIRED
History Note: Authority G.S. 105‑262; 105‑449.72;
Temporary Adoption Eff.. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0105 effective November 1, 2002.
17 NCAC 09K .0205 TYPES OF ACCEPTABLE BONDS
History Note: Authority G.S. 105-262; 105-449.72;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Amended Eff. August 1, 1998;
Recodified to 17 NCAC 12B .0106 effective November 1, 2002.
17 NCAC 09K .0206 IRREVOCABLE LETTER OF CREDIT
History Note: Authority G.S. 105‑262; 105‑449.72;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0107 effective November 1, 2002.
SECTION .0300 ‑ RESERVED FOR FUTURE CODIFICATION
SECTION .0400 ‑ PAYMENT AND REPORTING
17 NCAC 09K .0401 REPORTING INFORMATION IN THE PROPER REPORTING PERIOD
History Note: Authority G.S. 105‑262; 105‑449.90;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0301 effective November 1, 2002.
SECTION .0500 ‑ REFUNDS
17 NCAC 09K .0501 DOCUMENTING SALES TO THE UNITED STATES GOVERNMENT
History Note: Authority G.S. 105‑262; 105‑449.105;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodifed to 17 NCAC 12B .0401 effective November 1, 2002.
17 NCAC 09K .0502 SALES TO U.S. GOVERNMENT: REFUND FORM GAS 1206
History Note: Authority G.S. 105‑262; 105‑449.105;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0402 effective November 1, 2002.
17 NCAC 09K .0503 OFF‑HIGHWAY REFUND APPLICATION INFORMATION
History Note: Authority G.S. 105‑262; 105‑449.107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B. 0403 effective November 1, 2002.
17 NCAC 09K .0504 OFF‑HIGHWAY REFUND INVOICE REQUIREMENTS
History Note: Authority G.S. 105‑262; 105‑107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1,1996;
Recodified to 17 NCAC 12B .0404 effective November 1, 2002.
17 NCAC 09K .0505 OFF‑HIGHWAY USERS WITH COMMON STORAGE FACILITIES
History Note: Authority G.S. 105‑262; 105‑449.107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0405 effective November 1, 2002.
17 NCAC 09K .0506 STATIONARY ENGINE MOUNTED ON A LICENSED MOTOR VEHICLE
History Note: Authority G.S. 105‑262; 105‑449.107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0406 effective November 1, 2002.
17 NCAC 09K .0507 OFF‑HIGHWAY USERS WITH SEPARATE TANKS
History Note: Authority G.S. 105‑262; 205‑449.107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0407 effective November 1, 2002.
17 NCAC 09K .0508 DEALERS DELIVERING FUEL INTO OFF‑HIGHWAY EQUIPMENT
History Note: Authority G.S. 105‑262; 105‑449.107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0408 effective November 1, 2002.
17 NCAC 09K .0509 VEHICLES WITH SPECIAL MOBILE EQUIPMENT LICENSE
History Note: Authority G.S. 105‑262; 105‑449.107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0409 effective November 1, 2002.
17 NCAC 09K .0510 REMOVAL OF LICENSE PLATE
History Note: Authority G.S. 105‑262; 105‑449.107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0410 effective November 1, 2002.
17 NCAC 09K .0511 MUNICIPAL CORPORATION AND CITY TRANSIT SYSTEM
History Note: Authority G.S. 105-262; 105-449.106;
Eff. March 1, 1996;
Amended Eff. August 1, 1998;
Recodified to 17 NCAC 12B .0411 effective November 1, 2002.
17 NCAC 09K .0512 PROPORTIONAL REFUNDS: FORM GAS 1200C
History Note: Authority G.S. 105‑262; 105‑449.107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0412 effective November 1, 2002.
17 NCAC 09K .0513 OFF‑HIGHWAY, CITY/COUNTY AND TAXICAB REFUNDS
History Note: Authority G.S. 105‑262; 105‑449.106; 105‑449.107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0413 effective November 1, 2002.
17 NCAC 09K .0514 ELIGIBILITY FOR REFUNDS
History Note: Authority G.S. 105-262; 105, Article 36C, Part 5; 105-449.106;
Eff. August 1, 1998;
Recodified to 17 NCAC 12B .0414 effective November 1, 2002.
17 NCAC 09K .0601 RECORDS OF EXEMPT SALES
History Note: Authority G.S. 105‑251; 105‑252; 105‑262; 105‑449.61(c);
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Repealed Eff. July 1, 2000.
17 NCAC 09K .0602 RECORD‑KEEPING REQUIREMENTS OF BULK‑END USERS, RETAILERS, AND USERS
History Note: Authority G.S. 105‑262; 105‑449.121;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Amended Eff. July 1, 2000;
Recodified to 17 NCAC 12B .0502 effective November 1, 2002.
SECTION .0700 ‑ RESERVED FOR FUTURE CODIFICATION