CHAPTER 12 – MOTOR FUEL TAX

subchapter 12A – highway fuel use tax

section .0100 - operations

17 NCAC 12A .0101          OPERATIONS OF vEHICLES EXCLUDED FROM REPORTS

Every motor carrier must report the operations of all qualified vehicles in its fleet when calculating fuel used in North Carolina pursuant to G.S. 105-449.44 for purposes of filing the report required by G.S. 105-449.45.  This requirement does not apply to vehicles that operate exclusively intrastate and do not display an IFTA decal.

History Note:        Authority G.S. 105-262; 105-449.37; 105-449.44; 105-449.45;

Eff. January 1, 1983;

Amended Eff. August 1, 1998; January 1, 1994; January 1, 1992; February 1, 1990; March 1, 1987;

Recodified from 17 NCAC 09I .0102 Eff. November 1, 2002;

Amended Eff. August 1, 2003.