section .0300 – credits and refunds

17 NCAC 12A .0301          REFUNDS

The Secretary may make refunds without prior audit or without having been furnished a bond if the motor carrier has complied with the motor fuel tax laws and rules.  All credits of at least three dollars ($3.00) are automatically refunded and all refunds of credits under three dollars ($3.00) must be requested in writing.

History Note:        Authority G.S. 105‑262; 105-266; 105‑449.39; 105‑449.40;

Eff. January 1, 1983;

Amended Eff. July 1, 2000; January 1, 1994; February 1, 1990;

Recodified from 17 NCAC 09I .0302 Eff. November 1, 2002;

Amended Eff. August 1, 2003.