SUBCHAPTER 9H ‑ SPECIAL FUELS TAX

SECTION .0100 ‑ SPECIAL FUELS LICENSES

17 NCAC 09H .0101          APPLICATION FOR SUPPLIER'S LICENSE

History Note:        Authority G.S. 105‑262; 105‑449.2 through 105‑449.8; 105‑449.32;

Eff. January 1, 1983;

Repealed Eff. October 1, 1991.

17 NCAC 09H .0102          AMOUNT OF BOND OR IRREVOCABLE LETTER OF CREDIT REQUIRED

17 NCAC 09H .0103          TYPES OF ACCEPTABLE BONDS

History Note:        Authority G.S. 105‑262; 105‑449.5; 105‑449.32;

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Repealed Eff.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 09H .0104          LEASE OPERATIONS

History Note:        Authority G.S. 105‑449.3; 105‑449.21; 105‑449.22; 105‑449.32;

Eff. January 1, 1983;

Amended Eff. August 1, 1983;

Repealed Eff. October 1, 1991.

17 NCAC 09H .0105          IRREVOCABLE LETTER OF CREDIT

History Note:        Authority G.S. 105‑449.5; 105‑449.32;

Eff. January 1, 1992;

Amended Eff. September 1, 1992;

Temporary Repeal Eff. November 30, 1996;

Repealed Eff. November 30, 1996.

SECTION .0200 ‑ CONSIGNMENT: SALES INVOICES: TAX FREE DELIVERIES: METERS: MILEAGES

17 NCAC 09H .0201          TAX DUE

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

Eff. January 1, 1983;

Amended Eff. January 1, 1992; March 1, 1987;

Repealed Eff. January 1, 1994.

17 NCAC 09H .0202          COMPANY OPERATED STATIONS: DELIVERY

17 NCAC 09H .0203          COMMON STORAGE

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

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Repealed Eff.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 09H .0204          TAX FREE DELIVERIES

17 NCAC 09H .0205          REFUND ON TAXPAID MOTOR FUEL TRANSPORTED TO ANOTHER STATE

History Note:        Authority G.S. 105‑262; 105‑449.17; 105‑449.31; 105‑449.32;

Eff. January 1, 1983;

Repealed Eff. March 1, 1987.

17 NCAC 09H .0206          RESELLER REQUIRED TO KEEP METER READINGS

17 NCAC 09H .0207          MILEAGE RECORDS: INTRASTATE VEHICLES

History Note:        Authority G.S. 105‑449.10; 105‑449.17; 105‑449.32;

Eff. August 1, 1983;

Amended Eff. March 1, 1987;

Temporary Repeal Eff. November 30, 1996;

Repealed Eff. November 30, 1996.

17 NCAC 09H .0208          REPORTING SALES AND DELIVERIES OF NON‑HIGHWAY DIESEL

17 NCAC 09H .0209          BULK USERS: PURCHASES OF NON‑HIGHWAY DIESEL

History Note:        Authority G.S. 105‑449.17; 105‑449.19; 105-449.21; 105‑449.32;

Eff. May 1, 1992;

Amended Eff. January 1, 1994; August 3, 1992;

Temporary Repeal Eff. November 30, 1996;

Repealed Eff. November 30, 1996.

17 NCAC 09H .0210          COMMON STORAGE NOT PERMITTED

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

Eff. January 1, 1994;

Temporary Repeal Eff. November 30, 1996;

Repealed Eff. November 30, 1996.

SECTION .0300 ‑ PROPANE GAS

17 NCAC 09H .0301          PROPANE GAS DISTRIBUTORS USING OR SELLING

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

Eff. January 1, 1983;

Amended Eff. January 1, 1992; March 1, 1987;

Repealed Eff. January 1, 1994.

17 NCAC 09H .0302          FUEL FROM CARGO SUPPLY TANK

17 NCAC 09H .0303          ODOMETER READINGS

History Note:        Authority G.S. 105‑449.2; 105‑449.16; 105‑449.19; 105‑449.32; 119‑17; 119‑18;

Eff. January 1, 1983;

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

Temporary Repeal Eff. November 30, 1996;

Repealed Eff. November 30, 1996.

17 NCAC 09H .0304          TAXABLE SALES AND DELIVERIES: PROPANE GAS SUPPLIERS

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

Eff. January 1, 1983;

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

Repealed Eff. January 1, 1994.

17 NCAC 09H .0305          REPORTING SALES AND DELIVERIES: PROPANE GAS SUPPLIERS

17 NCAC 09H .0306          BULK USERS: PURCHASES OF PROPANE GAS

History Note:        Authority G.S. 105‑449.17; 105‑449.19; 105-449.21; 105‑449.32;

Eff. May 1, 1992;

Amended Eff. January 1, 1994; August 3, 1992;

Temporary Repeal Eff. November 30, 1996;

Repealed Eff. November 30, 1996.

SECTION .0400 ‑ EXEMPTIONS: REFUNDS AND LOSSES

17 NCAC 09H .0401          UNITED STATES GOVERNMENT EXEMPT

17 NCAC 09H .0402          NON‑HIGHWAY REFUNDS

17 NCAC 09H .0403          CITIES: COUNTIES AND OTHER REFUNDS

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. January 1, 1983;

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

Repealed Eff. January 1, 1994.

17 NCAC 09H .0404          CITY TRANSIT AND PRIVATE NON‑PROFIT REFUND

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

Eff. January 1, 1983;

Repealed Eff. March 1, 1987.

17 NCAC 09H .0405          LOSSES NOT REFUNDABLE

17 NCAC 09H .0406          TAXICAB REFUNDS

17 NCAC 09H .0407          PROPORTIONAL REFUNDS: FORM GAS. 1200C

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

Eff. January 1, 1983;

Amended Eff. March 1, 1987;

Repealed Eff. January 1, 1994.

17 NCAC 09H .0408          EXEMPTION OF MOTOR FUELS: PUBLIC SCHOOLS AND STATE AGENCIES

History Note:        Authority G.S. 105‑262; 105‑449; 105‑449A; 105‑449.24;

Eff. March 1, 1987;

Amended Eff. October 1, 1991;

Repealed Eff. January 1, 1994.

17 NCAC 09H .0409          REFUNDS AND EXEMPTIONS

History Note:        Authority G.S. 105‑446; 105‑446.1; 105‑446.3; 105‑446.5; 105‑449; 105‑449A; 105‑449.24;

105‑449.32;

Eff. January 1, 1994;

Temporary Repeal Eff. November 30, 1996;

Repealed Eff. November 30, 1996.