§ 105-449.60 Definitions
§ 105-449.61 Tax restrictions; administration
§ 105-449.62 Nature of tax
§ 105-449.65 List of persons who must have a license
§ 105-449.66 Importer licensing
§ 105-449.67 List of persons who may obtain a license
§ 105-449.68 Restrictions on who can get a license as a distributor
§ 105-449.69 How to apply for a license
§ 105-449.69A Temporary license during disaster response period
§ 105-449.70 Supplier election to collect tax on out-of-state removals
§ 105-449.71 Permissive supplier election to collect tax on out-of-state removals
§ 105-449.72 Bond or letter of credit required as a condition of obtaining and keeping certain licenses or of applying for certain refunds
§ 105-449.73 Denial of license application
§ 105-449.74 Issuance of license
§ 105-449.75 Licensee must notify the Secretary of discontinuance of business
§ 105-449.76 Cancellation or revocation of license
§ 105-449.77 Records and lists of license applicants and license holders
§ 105-449.80 Tax rate
§ 105-449.81 Excise tax on motor fuel
§ 105-449.82 Liability for tax on removals from a refinery or terminal
§ 105-449.83 Liability for tax on imports
§ 105-449.83A Liability for tax on fuel grade ethanol and biodiesel
§ 105-449.84 Liability for tax on blended fuel
§ 105-449.84A Liability for tax on behind-the-rack transfers
§ 105-449.85 Compensating tax on and liability for unaccounted for motor fuel losses at a terminal
§ 105-449.86 Tax on and liability for dyed diesel fuel used to operate certain highway vehicles
§ 105-449.87 Backup tax and liability for the tax
§ 105-449.88 Exemptions from the excise tax
§ 105-449.88A Liability for tax due on motor fuel designated as exempt by the use of cards or codes
§ 105-449.89 Restrictions on removal of motor fuel from terminal
§ 105-449.90 When tax return and payment are due
§ 105-449.90A Payment by supplier of destination state tax collected on exported motor fuel
§ 105-449.91 Remittance of tax to supplier
§ 105-449.92 Notice to suppliers of cancellation, revocation, or reissuance of certain licenses; effect of notice
§ 105-449.93 Percentage discount for licensed distributors and some licensed importers
§ 105-449.96 Information required on return filed by supplier
§ 105-449.97 Deductions and discounts allowed a supplier when filing a return
§ 105-449.98 Duties of supplier concerning payments by distributors, exporters, and importers
§ 105-449.99 Returns and discounts of importers
§ 105-449.100 Terminal operator to file informational return showing changes in amount of motor fuel at the terminal
§ 105-449.101 Motor fuel transporter to file informational return showing deliveries of motor fuel
§ 105-449.102 Distributor to file return showing exports from a bulk plant
§ 105-449.104 Use of name and account number on return
§ 105-449.105 Monthly refunds for tax paid on exempt fuel, lost fuel, and accidental mixes that result in fuel unsuitable for highway use
§ 105-449.105A Monthly refunds for kerosene
§ 105-449.105B Monthly hold harmless refunds for licensed distributors and some licensed importers
§ 105-449.106 Quarterly refunds for nonprofit organizations, special mobile equipment, and off-highway use
§ 105-449.107 Annual refunds for certain vehicles with power attachments
§ 105-449.107A Sales tax due on motor fuel
§ 105-449.108 When an application for a refund is due
§ 105-449.110 Review of refund application and payment of refund
§ 105-449.114 Authority for agreement with Eastern Band of Cherokee Indians
§ 105-449.115 Shipping document required to transport motor fuel by railroad tank car or transport truck
§ 105-449.115A Shipping document required to transport fuel by tank wagon
§ 105-449.117 Penalties for highway use of dyed diesel or other non-tax-paid fuel
§ 105-449.118 Civil penalty for buying or selling non-tax-paid motor fuel
§ 105-449.118A Civil penalty for refusing to allow the taking of a motor fuel sample
§ 105-449.119 Review of civil penalty assessment
§ 105-449.120 Acts that are misdemeanors
§ 105-449.121 Record-keeping requirements; inspection authority
§ 105-449.122 Equipment requirements
§ 105-449.123 Marking requirements for dyed fuel storage facilities
§ 105-449.125 Distribution of tax revenue among various funds and accounts
§ 105-449.126 Distribution of part of Highway Fund allocation to Wildlife Resources Fund and Shallow Draft Navigation Channel Dredging and Aquatic Weed Fund
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Terms Used In North Carolina General Statutes > Chapter 105 > Article 36C - Gasoline, Diesel, and Blends

  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Fiduciary: A trustee, executor, or administrator.
  • following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3
  • Fraud: Intentional deception resulting in injury to another.
  • in writing: may be construed to include printing, engraving, lithographing, and any other mode of representing words and letters: Provided, that in all cases where a written signature is required by law, the same shall be in a proper handwriting, or in a proper mark. See North Carolina General Statutes 12-3
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • month: shall be construed to mean a calendar month, unless otherwise expressed; and the word "year" a calendar year, unless otherwise expressed; and the word "year" alone shall be equivalent to the expression "year of our Lord. See North Carolina General Statutes 12-3
  • Original bill: A bill which is drafted by a committee. It is introduced by the committee or subcommittee chairman after the committee votes to report it.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • property: shall include all property, both real and personal. See North Carolina General Statutes 12-3
  • Service of process: The service of writs or summonses to the appropriate party.
  • state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3