17 NCAC 12A .0502          revocation of registration

The Motor Fuels Tax Division may revoke a motor carrier's registration for failure to pay any of the following:

(1) A liability imposed under Subchapter V of Chapter 105, the North Carolina Motor Fuel Tax Laws.

(2) A liability imposed by another IFTA jurisdiction if the laws, administrative procedures, or reciprocal agreements of the other jurisdiction allow it to revoke a carrier based in that jurisdiction for failure to pay a similar liability imposed by this State.

History Note:        Authority G.S. 105-262; 105-449.47; 105-449.57;

Eff. August 1, 2003.