SECTION .0400 – TAX RETURNS AND MILES PER GALLON FACTORS
17 NCAC 12A .0401 AVERAGE MILES PER GALLON FACTORS
(a) In the absence of records substantiating total miles and/or total fuel, audits will be based on average miles per gallon factors of other carriers with similar equipment and similar operations.
(b) The use of a miles per gallon factor on an audit is not an authorization for filing future reports on an average miles per gallon factor.
(c) Audits will be based on current information of carriers maintaining complete and accurate records as required by statute.
History Note: Authority G.S. 105‑262; 105‑449.44; 105‑449.45;
Eff. January 1, 1983;
Amended Eff. January 1, 1994; February 1, 1990; March 1, 1987;
Recodified from 17 NCAC 09I .0402 effective November 1, 2002;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.