SUBCHAPTER 9C ‑ SPECIAL FUELS TAX

SECTION .0100 ‑ DEFINITIONS

17 NCAC 09C .0101          SPECIAL FUELS

17 NCAC 09C .0102          SUPPLIER

17 NCAC 09C .0103          USER

17 NCAC 09C .0104          USER‑SELLER

History Note:        Authority G.S. 105‑449.2; 105‑449.16; 105‑449.19; 105‑449.32;

Eff. February 1, 1976;

Repealed Eff. January 1, 1983.

SECTION .0200 ‑ SPECIAL FUELS LICENSES

17 NCAC 09C .0201          APPLICATION FOR SUPPLIER'S LICENSE

17 NCAC 09C .0202          AMOUNT OF BOND REQUIRED

17 NCAC 09C .0203          TYPES OF ACCEPTABLE BONDS

17 NCAC 09C .0204          APPLICATION FOR USER LICENSE

17 NCAC 09C .0205          APPLICATION FOR USER‑SELLER LICENSE

17 NCAC 09C .0206          LEASE OPERATIONS

History Note:        Authority G.S. 105‑449.2 through 105‑449.8; 105‑449.3; 105‑449.9; 105‑449.10; 105‑449.21; 105‑449.22; 105‑449.32;

Eff. February 1, 1976;

Amended Eff. October 23, 1977;

Repealed Eff. January 1, 1983.

SECTION .0300 ‑ REPORTS

17 NCAC 09C .0301          SPECIAL FUELS SUPPLIERS REPORT: FORM GAS. 1263

17 NCAC 09C .0302          USER‑SELLER'S REPORT: FORM GAS. 1264

17 NCAC 09C .0303          USER'S REPORT: FORM GAS. 1265

History Note:        Authority G.S. 105‑449.10; 105‑449.19; 105‑449.21; 105‑449.32;

Eff. February 1, 1976;

Amended Eff. January 17, 1980;

Repealed Eff. January 1, 1983.

SECTION .0400 ‑ INSTRUCTIONS

17 NCAC 09C .0401          SUPPLIERS: FORM GAS. 1235

17 NCAC 09C .0402          LP SUPPLIERS: FORM GAS. 1236

17 NCAC 09C .0403          USER‑SELLERS AND USERS: FORM GAS. 1233

17 NCAC 09C .0404          USER‑SELLER SERVICE STATIONS: FORM GAS. 1237

17 NCAC 09C .0405          USER‑SELLER MOTOR CARRIER: FORM GAS. 1238

History Note:        Authority G.S. 105‑449.32;

Eff. February 1, 1976;

Repealed Eff. January 1, 1983.

SECTION .0500 ‑ COMMISSION OR CONSIGNMENT SERVICE STATIONS: SALES INVOICES: TAX FREE DELIVERIES

17 NCAC 09C .0501          TAX DUE

17 NCAC 09C .0502          COMPANY OPERATED STATIONS: DELIVERY

17 NCAC 09C .0503          COMMON STORAGE

17 NCAC 09C .0504          RETAIL SALES INVOICES

17 NCAC 09C .0505          TAX FREE DELIVERIES

History Note:        Authority G.S. 105‑449.10; 105‑449.16; 105‑449.17; 105‑449.19; 105‑449.26; 105‑449.32; 105‑449.39;

Eff. February 1, 1976;

Amended Eff. October 23, 1977;

Repealed Eff. January 1, 1983.

SECTION .0600 ‑ LIQUIFIED PETROLEUM GAS

17 NCAC 09C .0601          LP GAS DISTRIBUTORS USING OR SELLING

17 NCAC 09C .0602          FUEL FROM CARGO SUPPLY TANK

17 NCAC 09C .0603          SPEEDOMETER READINGS

17 NCAC 09C .0604          TAXABLE SALES AND DELIVERIES: LP SUPPLIERS

History Note:        Authority G.S. 105‑449.2 through 105‑449.8; 105‑449.16 through 105‑449.17; 105‑449.19; 105‑449.32;

Eff. February 1, 1976;

Repealed Eff. January 1, 1983.

SECTION .0700 ‑ EXEMPTIONS: REFUNDS AND LOSSES

17 NCAC 09C .0701          UNITED STATES GOVERNMENT EXEMPT

17 NCAC 09C .0702          NON‑HIGHWAY REFUNDS

17 NCAC 09C .0703          CITIES: COUNTIES AND OTHER REFUNDS

17 NCAC 09C .0704          CITY TRANSIT AND PRIVATE NON‑PROFIT REFUND

17 NCAC 09C .0705          LOSSES NOT REFUNDABLE

History Note:        Authority G.S. 105‑439; 105‑446; 105‑446.1; 105‑446.3; 105‑449.24; 105‑449.30; 105‑449.32;

Eff. February 1, 1976;

Amended Eff. January 17, 1980;

Repealed Eff. January 1, 1983.

17 NCAC 09C .0706          TAXICAB REFUNDS

17 NCAC 09C .0707          CONCRETE MIXER REFUNDS

History Note:        Authority G.S. 105‑446.3; 105‑446.5; 105‑449.24; 105‑449.32;

Eff. January 17, 1980;

Repealed Eff. January 1, 1983.