SUBCHAPTER 9D ‑ HIGHWAY FUEL USE TAX

SECTION .0100 ‑ OPERATIONS

17 NCAC 09D .0101          OPERATIONS SUBJECT TO TAX

17 NCAC 09D .0102          OPERATIONS OF VEHICLES EXCLUDED FROM REPORTS

History Note:        Authority G.S. 105‑262; 105‑449.32; 105‑449.37; 105‑449.45;

Eff. February 1, 1976;

Amended Eff. October 23, 1977;

Repealed Eff. January 1, 1983.

SECTION .0200 ‑ NORTH CAROLINA FUEL PURCHASES

17 NCAC 09D .0201          N.C. FUEL PURCHASE INVOICES

17 NCAC 09D .0202          WITHDRAWALS FROM BULK STORAGE

History Note:        Authority G.S. 105‑262; 105‑449.10; 105‑449.26; 105‑449.32; 105‑449.39;

Eff. February 1, 1976;

Amended Eff. October 23, 1977;

Repealed Eff. January 1, 1983.

SECTION .0300 ‑ CREDITS AND REFUNDS

17 NCAC 09D .0301          CARRY FORWARD CREDITS

17 NCAC 09D .0302          REFUNDS: FORM GAS. 1280

17 NCAC 09D .0303          AMOUNT OF BOND REQUIRED

17 NCAC 09D .0304          TYPES OF ACCEPTABLE BONDS

History Note:        Authority G.S. 105‑449.40; 105‑262;

Eff. October 23, 1977;

Amended Eff. August 13, 1980; October 23, 1977;

Repealed Eff. January 1, 1983.

SECTION .0400 ‑ TAX REPORTS AND MILES PER GALLON FACTORS

17 NCAC 09D .0401          QUARTERLY TAX REPORT: FORM GAS. 1276

17 NCAC 09D .0402          AVERAGE MILES PER GALLON FACTORS

17 NCAC 09D .0403          COMPANY FACTOR: LEASE UNITS

History Note:        Authority G.S. 105‑262; 105‑449.39; 105‑449.44 through 105‑449.45;

Eff. February 1, 1976;

Amended Eff. August 12, 1976;

Repealed Eff. January 1, 1983.

SECTION .0500 ‑ REGISTRATION CARDS AND IDENTIFICATION MARKERS

17 NCAC 09D .0501          INTERSTATE OPERATOR APPLICATION: FORM GAS. 1274

17 NCAC 09D .0502          INTRASTATE OPERATOR APPLICATION: FORM GAS. 1274A

17 NCAC 09D .0503          TEMPORARY EMERGENCY OPERATION

17 NCAC 09D .0504          PERMITS: LEASES

17 NCAC 09D .0505          NO VEHICLE REGISTRATION REQUIRED

17 NCAC 09D .0506          INSTRUCTIONS: FORM GAS. 1281‑A

17 NCAC 09D .0507          IMPORTANT NOTICE TO CARRIERS: FORM GAS. 1279

History Note:        Authority G.S. 105‑262; 105‑449.3; 105‑449.9; 105‑449.32; 105‑449.37 through 105‑449.56;

Eff. February 1, 1976;

Amended Eff. January 17, 1980; October 23, 1977;

Repealed Eff. January 1, 1983.