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Repealed Eff.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Repealed Eff.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Repealed Eff.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Repealed Eff.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Repealed Eff.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Repealed Eff.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Repealed Eff.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Repealed Eff.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Repealed Eff.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.