SECTION .0300 ‑ PAYMENT AND REPORTING
17 NCAC 12C .0301 FUEL FROM CARGO SUPPLY TANK
(a) Alternative fuel providers using propane gas directly from their cargo supply tank shall report and pay alternative fuel tax and inspection tax based on the truck's storage tank water (shell) capacity, as follows:
Tank Capacity Miles Per Gallon
1 thru 1,199 gallons 8 miles per gallon
l,200 thru l,599 gallons 7 miles per gallon
l,600 thru 2,050 gallons 6 miles per gallon
2,051 thru 2,999 gallons 5 miles per gallon
3,000 gallons and above 4 miles per gallon
(b) The miles per gallon schedule shall be used to determine the tax liability only when propane is used from the cargo supply tank to propel a delivery truck. When a separate supply tank is connected to the engine of a motor vehicle, alternative fuel tax and inspection tax are due on the actual number of gallons of fuel placed into the tank.
History Note: Authority G.S. 105‑262; 105‑449.137;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified from 17 NCAC 09L .0401 effective November 1, 2002.