CHAPTER 9 ‑ MOTOR FUELS TAXES
SUBCHAPTER 9A ‑ DIVISIONAL RULES
17 NCAC 09A .0101 LOCATION
17 NCAC 09A .0102 GENERAL PURPOSES
17 NCAC 09A .0103 DIVISIONAL ORGANIZATION
17 NCAC 09A .0104 PERSON DEFINED
History Note: Authority G.S. 105‑262; 105‑430 through 105‑449.56; 119‑15 through 119‑22; 143B‑10; 143B‑221;
Eff. February 1, 1976;
Repealed Eff. January 1, 1983.
SUBCHAPTER 9B ‑ MOTOR FUELS TAX DIVISION
SECTION .0100 ‑ FIRST SALE TO LICENSED DISTRIBUTORS FROM PIPELINE OR PORT TERMINALS
17 NCAC 09B .0101 TRANSPORT SALES
17 NCAC 09B .0102 EXPORTS VIA COMMON CARRIER FROM TERMINALS
17 NCAC 09B .0103 SPLIT TRANSPORT LOAD
17 NCAC 09B .0104 EXCHANGE AGREEMENTS
History Note: Authority G.S. 105‑262; 105‑431 through 105‑432;
Eff. February 1, 1976;
Amended Eff. October 23, 1977;
Repealed Eff. January 1, 1983.
SECTION .0200 ‑ APPLICATION FOR AND CANCELLATION OF LICENSE AS A DISTRIBUTOR
17 NCAC 09B .0201 BOND AND LICENSE REQUIRED
17 NCAC 09B .0202 USER UNQUALIFIED
17 NCAC 09B .0203 AMOUNT OF BOND REQUIRED
17 NCAC 09B .0204 TYPES OF ACCEPTABLE BONDS
17 NCAC 09B .0205 CANCELLATION OF LICENSE AND BOND
History Note: Authority G.S. 105‑262; 105‑430; 105‑433; 105‑434; 105‑441;
Eff. February 1, 1976;
Amended Eff. January 1, 1981;
Repealed Eff. January 1, 1983.
SECTION .0300 ‑ GALLON TAX: REPORTS AND LOSSES
17 NCAC 09B .0301 METHODS OF REPORTING THE TAX
17 NCAC 09B .0302 TARE ALLOWANCE
17 NCAC 09B .0303 COMMISSION AND CONSIGNMENT SERVICE STATIONS
17 NCAC 09B .0304 ADDITIVES TAXABLE
17 NCAC 09B .0305 SUPPLIERS SALES BASIS FORM GAS. 1202S
17 NCAC 09B .0306 SUPPLIERS RECEIPTS BASIS FORM GAS. 1202R
17 NCAC 09B .0307 LOCAL LICENSED DISTRIBUTOR: FORM GAS. 1203
17 NCAC 09B .0308 CROSSLINE: FORM GAS. 1219
17 NCAC 09B .0309 SALE UPON DELIVERY DATE
17 NCAC 09B .0310 LOSSES
History Note: Authority G.S. 105‑262; 105‑434;
Eff. February 1, 1976;
Repealed Eff. January 1, 1983.
SECTION .0400 ‑ REBATES FOR FUELS SOLD TO THE UNITED STATES GOVERNMENT
17 NCAC 09B .0401 DELIVERIES TO THE NATIONAL GUARD
17 NCAC 09B .0402 DOCUMENTING SALES TO THE UNITED STATES GOVERNMENT
17 NCAC 09B .0403 SALES TO U.S. GOVERNMENT: REFUND FORM GAS. 1206
History Note: Authority G.S. 105‑262; 105‑439;
Eff. February 1, 1976;
Repealed Eff. January 1, 1983.
SECTION .0500 ‑ REFUNDS
17 NCAC 09B .0501 NON‑HIGHWAY REFUND: FORM GAS. 1201
17 NCAC 09B .0502 NON‑HIGHWAY REFUND APPLICATION INFORMATION
17 NCAC 09B .0503 NON‑HIGHWAY REFUND INVOICE REQUIREMENTS
17 NCAC 09B .0504 NON‑HIGHWAY USERS WITH COMMON STORAGE FACILITIES
17 NCAC 09B .0505 STATIONARY ENGINE MOUNTED ON A LICENSED VEHICLE
17 NCAC 09B .0506 NON‑HIGHWAY USERS WITH SEPARATE TANKS
17 NCAC 09B .0507 DEALERS DELIVERING FUEL INTO NON‑HIGHWAY EQUIPMENT
17 NCAC 09B .0508 VEHICLES WITH SPECIAL MOBILE EQUIPMENT LICENSE
17 NCAC 09B .0509 REMOVAL OF LICENSE PLATE
17 NCAC 09B .0510 COUNTIES: CITIES AND OTHERS: FORM GAS. 1200
17 NCAC 09B .0511 CITY TRANSIT AND PRIVATE NON‑PROFIT REFUND
17 NCAC 09B .0512 MUNICIPALITIES AND CONTIGUOUS MUNICIPALITIES
History Note: Authority G.S. 105‑262; 105‑446; 105‑446.1; 105‑446.3; 105‑446.5;
Eff. February 1, 1976;
Repealed Eff. January 1, 1983.
17 NCAC 09B .0513 TAXICAB REFUNDS: FORM GAS. 1200B
17 NCAC 09B .0514 CONCRETE MIXER REFUND: FORM GAS. 1200C
History Note: Authority G.S. 105‑262; 105‑446.3; 105‑446.5;
Eff. January 17, 1980;
Repealed Eff. January 1, 1983.
17 NCAC 09B .0515 REFUND OF TAXES PAID ON GASOHOL: FORM GAS. 1221
History Note: Authority G.S. 105‑262; 105‑446.4;
Eff. January 1, 1981;
Repealed Eff. January 1, 1983.
SUBCHAPTER 9C ‑ SPECIAL FUELS TAX
SECTION .0100 ‑ DEFINITIONS
17 NCAC 09C .0101 SPECIAL FUELS
17 NCAC 09C .0102 SUPPLIER
17 NCAC 09C .0103 USER
17 NCAC 09C .0104 USER‑SELLER
History Note: Authority G.S. 105‑449.2; 105‑449.16; 105‑449.19; 105‑449.32;
Eff. February 1, 1976;
Repealed Eff. January 1, 1983.
SECTION .0200 ‑ SPECIAL FUELS LICENSES
17 NCAC 09C .0201 APPLICATION FOR SUPPLIER'S LICENSE
17 NCAC 09C .0202 AMOUNT OF BOND REQUIRED
17 NCAC 09C .0203 TYPES OF ACCEPTABLE BONDS
17 NCAC 09C .0204 APPLICATION FOR USER LICENSE
17 NCAC 09C .0205 APPLICATION FOR USER‑SELLER LICENSE
17 NCAC 09C .0206 LEASE OPERATIONS
History Note: Authority G.S. 105‑449.2 through 105‑449.8; 105‑449.3; 105‑449.9; 105‑449.10; 105‑449.21; 105‑449.22; 105‑449.32;
Eff. February 1, 1976;
Amended Eff. October 23, 1977;
Repealed Eff. January 1, 1983.
SECTION .0300 ‑ REPORTS
17 NCAC 09C .0301 SPECIAL FUELS SUPPLIERS REPORT: FORM GAS. 1263
17 NCAC 09C .0302 USER‑SELLER'S REPORT: FORM GAS. 1264
17 NCAC 09C .0303 USER'S REPORT: FORM GAS. 1265
History Note: Authority G.S. 105‑449.10; 105‑449.19; 105‑449.21; 105‑449.32;
Eff. February 1, 1976;
Amended Eff. January 17, 1980;
Repealed Eff. January 1, 1983.
SECTION .0400 ‑ INSTRUCTIONS
17 NCAC 09C .0401 SUPPLIERS: FORM GAS. 1235
17 NCAC 09C .0402 LP SUPPLIERS: FORM GAS. 1236
17 NCAC 09C .0403 USER‑SELLERS AND USERS: FORM GAS. 1233
17 NCAC 09C .0404 USER‑SELLER SERVICE STATIONS: FORM GAS. 1237
17 NCAC 09C .0405 USER‑SELLER MOTOR CARRIER: FORM GAS. 1238
History Note: Authority G.S. 105‑449.32;
Eff. February 1, 1976;
Repealed Eff. January 1, 1983.
SECTION .0500 ‑ COMMISSION OR CONSIGNMENT SERVICE STATIONS: SALES INVOICES: TAX FREE DELIVERIES
17 NCAC 09C .0501 TAX DUE
17 NCAC 09C .0502 COMPANY OPERATED STATIONS: DELIVERY
17 NCAC 09C .0503 COMMON STORAGE
17 NCAC 09C .0504 RETAIL SALES INVOICES
17 NCAC 09C .0505 TAX FREE DELIVERIES
History Note: Authority G.S. 105‑449.10; 105‑449.16; 105‑449.17; 105‑449.19; 105‑449.26; 105‑449.32; 105‑449.39;
Eff. February 1, 1976;
Amended Eff. October 23, 1977;
Repealed Eff. January 1, 1983.
SECTION .0600 ‑ LIQUIFIED PETROLEUM GAS
17 NCAC 09C .0601 LP GAS DISTRIBUTORS USING OR SELLING
17 NCAC 09C .0602 FUEL FROM CARGO SUPPLY TANK
17 NCAC 09C .0603 SPEEDOMETER READINGS
17 NCAC 09C .0604 TAXABLE SALES AND DELIVERIES: LP SUPPLIERS
History Note: Authority G.S. 105‑449.2 through 105‑449.8; 105‑449.16 through 105‑449.17; 105‑449.19; 105‑449.32;
Eff. February 1, 1976;
Repealed Eff. January 1, 1983.
SECTION .0700 ‑ EXEMPTIONS: REFUNDS AND LOSSES
17 NCAC 09C .0701 UNITED STATES GOVERNMENT EXEMPT
17 NCAC 09C .0702 NON‑HIGHWAY REFUNDS
17 NCAC 09C .0703 CITIES: COUNTIES AND OTHER REFUNDS
17 NCAC 09C .0704 CITY TRANSIT AND PRIVATE NON‑PROFIT REFUND
17 NCAC 09C .0705 LOSSES NOT REFUNDABLE
History Note: Authority G.S. 105‑439; 105‑446; 105‑446.1; 105‑446.3; 105‑449.24; 105‑449.30; 105‑449.32;
Eff. February 1, 1976;
Amended Eff. January 17, 1980;
Repealed Eff. January 1, 1983.
17 NCAC 09C .0706 TAXICAB REFUNDS
17 NCAC 09C .0707 CONCRETE MIXER REFUNDS
History Note: Authority G.S. 105‑446.3; 105‑446.5; 105‑449.24; 105‑449.32;
Eff. January 17, 1980;
Repealed Eff. January 1, 1983.
SUBCHAPTER 9D ‑ HIGHWAY FUEL USE TAX
SECTION .0100 ‑ OPERATIONS
17 NCAC 09D .0101 OPERATIONS SUBJECT TO TAX
17 NCAC 09D .0102 OPERATIONS OF VEHICLES EXCLUDED FROM REPORTS
History Note: Authority G.S. 105‑262; 105‑449.32; 105‑449.37; 105‑449.45;
Eff. February 1, 1976;
Amended Eff. October 23, 1977;
Repealed Eff. January 1, 1983.
SECTION .0200 ‑ NORTH CAROLINA FUEL PURCHASES
17 NCAC 09D .0201 N.C. FUEL PURCHASE INVOICES
17 NCAC 09D .0202 WITHDRAWALS FROM BULK STORAGE
History Note: Authority G.S. 105‑262; 105‑449.10; 105‑449.26; 105‑449.32; 105‑449.39;
Eff. February 1, 1976;
Amended Eff. October 23, 1977;
Repealed Eff. January 1, 1983.
SECTION .0300 ‑ CREDITS AND REFUNDS
17 NCAC 09D .0301 CARRY FORWARD CREDITS
17 NCAC 09D .0302 REFUNDS: FORM GAS. 1280
17 NCAC 09D .0303 AMOUNT OF BOND REQUIRED
17 NCAC 09D .0304 TYPES OF ACCEPTABLE BONDS
History Note: Authority G.S. 105‑449.40; 105‑262;
Eff. October 23, 1977;
Amended Eff. August 13, 1980; October 23, 1977;
Repealed Eff. January 1, 1983.
SECTION .0400 ‑ TAX REPORTS AND MILES PER GALLON FACTORS
17 NCAC 09D .0401 QUARTERLY TAX REPORT: FORM GAS. 1276
17 NCAC 09D .0402 AVERAGE MILES PER GALLON FACTORS
17 NCAC 09D .0403 COMPANY FACTOR: LEASE UNITS
History Note: Authority G.S. 105‑262; 105‑449.39; 105‑449.44 through 105‑449.45;
Eff. February 1, 1976;
Amended Eff. August 12, 1976;
Repealed Eff. January 1, 1983.
SECTION .0500 ‑ REGISTRATION CARDS AND IDENTIFICATION MARKERS
17 NCAC 09D .0501 INTERSTATE OPERATOR APPLICATION: FORM GAS. 1274
17 NCAC 09D .0502 INTRASTATE OPERATOR APPLICATION: FORM GAS. 1274A
17 NCAC 09D .0503 TEMPORARY EMERGENCY OPERATION
17 NCAC 09D .0504 PERMITS: LEASES
17 NCAC 09D .0505 NO VEHICLE REGISTRATION REQUIRED
17 NCAC 09D .0506 INSTRUCTIONS: FORM GAS. 1281‑A
17 NCAC 09D .0507 IMPORTANT NOTICE TO CARRIERS: FORM GAS. 1279
History Note: Authority G.S. 105‑262; 105‑449.3; 105‑449.9; 105‑449.32; 105‑449.37 through 105‑449.56;
Eff. February 1, 1976;
Amended Eff. January 17, 1980; October 23, 1977;
Repealed Eff. January 1, 1983.
SUBCHAPTER 9E ‑ GASOLINE: SPECIAL FUELS AND KEROSENE INSPECTION
SECTION .0100 ‑ FEES AND COMPOUNDS
17 NCAC 09E .0101 PAYMENT
17 NCAC 09E .0102 COMPOUNDS
History Note: Authority G.S. 105‑262; 119‑18;
Eff. February 1, 1976;
Repealed Eff. January 1, 1983.
SECTION .0200 ‑ KEROSENE IMPORTER
17 NCAC 09E .0201 BOND AND LICENSE REQUIRED
17 NCAC 09E .0202 AMOUNT OF BOND REQUIRED
17 NCAC 09E .0203 TYPES OF ACCEPTABLE BONDS
17 NCAC 09E .0204 CROSSLINE REPORT: FORM GAS. 1219
History Note: Authority G.S. 105‑262; 105‑269.3; 119‑16.2; 119‑18;
Eff. February 1, 1976;
Amended Eff. October 23, 1977;
Repealed Eff. January 1, 1983.
SUBCHAPTER 9F ‑ DIVISIONAL RULES
17 NCAC 09F .0101 LOCATION
17 NCAC 09F .0102 GENERAL PURPOSES
17 NCAC 09F .0103 DIVISIONAL ORGANIZATION
History Note: Authority G.S. 105‑430 through 105‑449.56; 119‑15 through 119‑22; 143B‑10; 143B‑221;
Eff. January 1, 1983;
Amended Eff. October 1, 1991; February 1, 1990; March 1, 1987;
Repealed Eff. January 1, 1994.
SUBCHAPTER 9G ‑ MOTOR FUELS TAX DIVISION
SECTION .0100 ‑ APPLICATION FOR AND CANCELLATION OF LICENSE AS A DISTRIBUTOR
17 NCAC 09G .0101 DISTRIBUTORS REQUIRED TO POST BOND AND BECOME LICENSED
History Note: Authority G.S. 105‑262; 105‑443;
Eff. January 1, 1983;
Repealed Eff. January 1, 1994.
17 NCAC 09G .0102 DISTRIBUTORS CLASSIFIED ACCORDING TO TYPES OF OPERATIONS
History Note: Authority G.S. 105‑262; 105‑430; 105‑433;
Eff. January 1, 1983;
Amended Eff. January 1, 1994; March 1, 1987;
Temporary Repeal Eff. November 30, 1996;
Repealed Eff. November 30, 1996.
17 NCAC 09G .0103 USER UNQUALIFIED
History Note: Authority G.S. 105‑262; 105‑430; 105‑433; 105‑434;
Eff. January 1, 1983;
Repealed Eff. October 1, 1991.
17 NCAC 09G .0104 AMOUNT OF BOND OR IRREVOCABLE LETTER OF CREDIT REQUIRED
17 NCAC 09G .0105 TYPES OF ACCEPTABLE BONDS
History Note: Authority G.S. 105‑262; 105‑433;
Eff. January 1, 1983;
Amended Eff. January 1, 1994; January 1, 1992; October 1, 1991; March 1, 1987;
Temporary Repeal Eff. November 30, 1996;
Repealed Eff. November 30, 1996.
17 NCAC 09G .0106 CANCELLATION OF LICENSE AND BOND
History Note: Authority G.S. 105‑262; 105‑441; 105‑442;
Eff. January 1, 1983;
Amended Eff. March 1, 1987;
Repealed Eff. October 1, 1991.
17 NCAC 09G .0107 IRREVOCABLE LETTER OF CREDIT
History Note: Authority G.S. 105‑262; 105‑433;
Eff. January 1, 1992;
Amended Eff. September 1, 1992;
Temporary Repeal Eff. November 30, 1996;
Repealed Eff. November 30, 1996.
SECTION .0200 ‑ FIRST SALE TO LICENSED DISTRIBUTORS FROM PIPELINE OR PORT TERMINALS
17 NCAC 09G .0201 TRANSPORT SALES
History Note: Authority G.S. 105‑262; 105‑432; 119‑17; 119‑18;
Eff. January 1, 1983;
Amended Eff. January 1, 1994; March 1, 1987;
Temporary Repeal Eff. November 30, 1996;
Repealed Eff. November 30, 1996.
17 NCAC 09G .0202 EXPORTS VIA COMMON CARRIER FROM TERMINALS
History Note: Authority G.S. 105‑262; 105‑432; 105‑434; 119‑17; 119‑18;
Eff. January 1, 1983;
Amended Eff. January 1, 1994;
Repealed Eff. May 1, 1995.
17 NCAC 09G .0203 TRANSPORT LOADS
History Note: Authority G.S. 105‑262; 105‑432;
Eff. January 1, 1983;
Amended Eff. January 1, 1994; March 1, 1987;
Temporary Repeal Eff. November 30, 1996;
Repealed Eff. November 30, 1996.
17 NCAC 09G .0204 EXCHANGE AGREEMENTS
History Note: Authority G.S. 105‑262; 105‑432;
Eff. January 1, 1983;
Amended Eff. March 1, 1987;
Repealed Eff. October 1, 1991.
SECTION .0300 ‑ REPORTING REQUIREMENTS
17 NCAC 09G .0301 METHODS OF REPORTING THE TAX
17 NCAC 09G .0302 TARE ALLOWANCE
17 NCAC 09G .0303 CONSIGNMENT SERVICE STATIONS
17 NCAC 09G .0304 ADDITIVES TAXABLE
History Note: Authority G.S. 105‑262; 105‑434; 119‑17; 119‑18;
Eff. January 1, 1983;
Amended Eff. January 1, 1994; March 1, 1987;
Temporary Repeal Eff. November 30, 1996;
Repealed Eff. November 30, 1996.
17 NCAC 09G .0305 ALL PURCHASES AND RECEIPTS MUST BE REPORTED
History Note: Authority G.S. 105‑262; 105‑434; 105‑436;
Eff. January 1, 1983;
Repealed Eff. March 1, 1987.
17 NCAC 09G .0306 REPORTING INFORMATION IN PROPER REPORTING PERIOD
History Note: Authority G.S. 150‑262; 105‑432;
Eff. January 1, 1983;
Amended Eff. January 1, 1994;
Temporary Repeal Eff. November 30, 1996;
Repealed Eff. November 30, 1996.
17 NCAC 09G .0307 REFUND ON TAX PAID MOTOR FUEL TRANSPORTED TO ANOTHER STATE
History Note: Authority G.S. 105‑262; 105‑446.6;
Eff. January 1, 1983;
Repealed Eff. March 1, 1987.
SECTION .0400 ‑ REBATES FOR FUELS SOLD TO THE UNITED STATES GOVERNMENT
AND PUBLIC SCHOOLS
17 NCAC 09G .0401 DELIVERIES TO THE NATIONAL GUARD
History Note: Authority G.S. 105‑262; 105‑439;
Eff. January 1, 1983;
Repealed Eff. October 1, 1991.
17 NCAC 09G .0402 DOCUMENTING SALES TO THE UNITED STATES GOVERNMENT
17 NCAC 09G .0403 SALES TO U.S. GOVERNMENT: REFUND FORM GAS. 1206
17 NCAC 09G .0404 EXEMPTION OF MOTOR FUELS: PUBLIC SCHOOLS AND STATE AGENCIES
History Note: Authority G.S. 105‑262; 105‑439; 105-449; 105-449A;
Eff. January 1, 1983;
Amended Eff. January 1, 1994; October 1, 1991; March 1, 1987;
Temporary Repeal Eff. November 30, 1996;
Repealed Eff. November 30, 1996.
SECTION .0500 ‑ REFUNDS
17 NCAC 09G .0501 NON‑HIGHWAY REFUND
History Note: Authority G.S. 105‑262; 105‑446;
Eff. January 1, 1983;
Amended Eff. March 1, 1987;
Repealed Eff. January 1, 1994.
17 NCAC 09G .0502 NON‑HIGHWAY REFUND APPLICATION INFORMATION
17 NCAC 09G .0503 NON‑HIGHWAY REFUND INVOICE REQUIREMENTS
17 NCAC 09G .0504 NON‑HIGHWAY USERS WITH COMMON STORAGE FACILITIES
17 NCAC 09G .0505 STATIONARY ENGINE MOUNTED ON A LICENSED MOTOR VEHICLE
17 NCAC 09G .0506 NON‑HIGHWAY USERS WITH SEPARATE TANKS
17 NCAC 09G .0507 DEALERS DELIVERING FUEL INTO NON‑HIGHWAY EQUIPMENT
17 NCAC 09G .0508 VEHICLES WITH SPECIAL MOBILE EQUIPMENT LICENSE
17 NCAC 09G .0509 REMOVAL OF LICENSE PLATE
History Note: Authority G.S. 105‑262; 105‑440; 105‑446; 105-446.5;
Eff. January 1, 1983;
Amended Eff. January 1, 1994; May 1, 1987; March 1, 1987;
Temporary Repeal Eff. November 30, 1996;
Repealed Eff. November 30, 1996.
17 NCAC 09G .0510 COUNTIES: CITIES AND OTHERS: FORM GAS. 1200
History Note: Authority G.S. 105‑262; 105‑446.1; 105‑446.3;
Eff. January 1, 1983;
Amended Eff. October 1, 1991; March 1, 1987;
Repealed Eff. January 1, 1994.
17 NCAC 09G .0511 CITY TRANSIT AND PRIVATE NON‑PROFIT REFUND
History Note: Authority G.S. 105‑262; 105‑446.3;
Eff. January 1, 1983;
Repealed Eff. March 1, 1987.
17 NCAC 09G .0512 MUNICIPALITIES AND CONTIGUOUS MUNICIPALITIES
History Note: Authority G.S. 105‑262; 105‑446.3;
Eff. January 1, 1983;
Amended Eff. January 1, 1994; May 1, 1987;
Temporaray Repeal Eff. November 30, 1996;
Repealed Eff. November 30, 1996.
17 NCAC 09G .0513 TAXICAB REFUNDS: FORM GAS. 1200B
History Note: Authority G.S. 105‑262; 105‑446.3;
Eff. January 1, 1983;
Amended Eff. March 1, 1987;
Repealed Eff. January 1, 1994.
17 NCAC 09G .0514 PROPORTIONAL REFUNDS: FORM GAS. 1200C
History Note: Authority G.S. 105‑262; 105‑446.5;
Eff. January 1, 1983;
Amended Eff. January 1, 1994; March 1, 1987;
Temporary Repeal Eff. November 30, 1996;
Repealed Eff. November 30, 1996.
17 NCAC 09G .0515 REFUND OF TAXES PAID ON GASOHOL: FORM GAS. 1221
History Note: Authority G.S. 105‑262; 105‑446.3.1;
Eff. January 1, 1983;
Repealed Eff. March 1, 1987.
17 NCAC 09G .0516 NON‑HIGHWAY, CITY/COUNTY, AND TAXICAB REFUNDS
History Note: Authority G.S. 105‑262; 105‑446; 105‑446.1; 105‑446.3;
Eff. January 1, 1994;
Temporary Repeal Eff. November 30, 1996;
Repealed Eff. November 30, 1996.
SUBCHAPTER 9H ‑ SPECIAL FUELS TAX
SECTION .0100 ‑ SPECIAL FUELS LICENSES
17 NCAC 09H .0101 APPLICATION FOR SUPPLIER'S LICENSE
History Note: Authority G.S. 105‑262; 105‑449.2 through 105‑449.8; 105‑449.32;
Eff. January 1, 1983;
Repealed Eff. October 1, 1991.
17 NCAC 09H .0102 AMOUNT OF BOND OR IRREVOCABLE LETTER OF CREDIT REQUIRED
17 NCAC 09H .0103 TYPES OF ACCEPTABLE BONDS
History Note: Authority G.S. 105‑262; 105‑449.5; 105‑449.32;
Eff. January 1, 1983;
Amended Eff. January 1, 1994; January 1, 1992; October 1, 1991; March 1, 1987;
Temporary Repeal Eff. November 30, 1996;
Repealed Eff. November 30, 1996.
17 NCAC 09H .0104 LEASE OPERATIONS
History Note: Authority G.S. 105‑449.3; 105‑449.21; 105‑449.22; 105‑449.32;
Eff. January 1, 1983;
Amended Eff. August 1, 1983;
Repealed Eff. October 1, 1991.
17 NCAC 09H .0105 IRREVOCABLE LETTER OF CREDIT
History Note: Authority G.S. 105‑449.5; 105‑449.32;
Eff. January 1, 1992;
Amended Eff. September 1, 1992;
Temporary Repeal Eff. November 30, 1996;
Repealed Eff. November 30, 1996.
SECTION .0200 ‑ CONSIGNMENT: SALES INVOICES: TAX FREE DELIVERIES: METERS: MILEAGES
17 NCAC 09H .0201 TAX DUE
History Note: Authority G.S. 105‑449.16; 105‑449.19; 105‑449.32;
Eff. January 1, 1983;
Amended Eff. January 1, 1992; March 1, 1987;
Repealed Eff. January 1, 1994.
17 NCAC 09H .0202 COMPANY OPERATED STATIONS: DELIVERY
17 NCAC 09H .0203 COMMON STORAGE
History Note: Authority G.S. 105‑449.16; 105‑449.19; 105‑449.32;
Eff. January 1, 1983;
Amended Eff. January 1, 1994; March 1, 1987;
Temporary Repeal Eff. November 30, 1996;
Repealed Eff. November 30, 1996.
17 NCAC 09H .0204 TAX FREE DELIVERIES
17 NCAC 09H .0205 REFUND ON TAXPAID MOTOR FUEL TRANSPORTED TO ANOTHER STATE
History Note: Authority G.S. 105‑262; 105‑449.17; 105‑449.31; 105‑449.32;
Eff. January 1, 1983;
Repealed Eff. March 1, 1987.
17 NCAC 09H .0206 RESELLER REQUIRED TO KEEP METER READINGS
17 NCAC 09H .0207 MILEAGE RECORDS: INTRASTATE VEHICLES
History Note: Authority G.S. 105‑449.10; 105‑449.17; 105‑449.32;
Eff. August 1, 1983;
Amended Eff. March 1, 1987;
Temporary Repeal Eff. November 30, 1996;
Repealed Eff. November 30, 1996.
17 NCAC 09H .0208 REPORTING SALES AND DELIVERIES OF NON‑HIGHWAY DIESEL
17 NCAC 09H .0209 BULK USERS: PURCHASES OF NON‑HIGHWAY DIESEL
History Note: Authority G.S. 105‑449.17; 105‑449.19; 105-449.21; 105‑449.32;
Eff. May 1, 1992;
Amended Eff. January 1, 1994; August 3, 1992;
Temporary Repeal Eff. November 30, 1996;
Repealed Eff. November 30, 1996.
17 NCAC 09H .0210 COMMON STORAGE NOT PERMITTED
History Note: Authority G.S. 105‑449.16; 105‑449.19; 105‑449.32;
Eff. January 1, 1994;
Temporary Repeal Eff. November 30, 1996;
Repealed Eff. November 30, 1996.
SECTION .0300 ‑ PROPANE GAS
17 NCAC 09H .0301 PROPANE GAS DISTRIBUTORS USING OR SELLING
History Note: Authority G.S. 105‑449.19; 105‑449.32;
Eff. January 1, 1983;
Amended Eff. January 1, 1992; March 1, 1987;
Repealed Eff. January 1, 1994.
17 NCAC 09H .0302 FUEL FROM CARGO SUPPLY TANK
17 NCAC 09H .0303 ODOMETER READINGS
History Note: Authority G.S. 105‑449.2; 105‑449.16; 105‑449.19; 105‑449.32; 119‑17; 119‑18;
Eff. January 1, 1983;
Amended Eff. January 1, 1994; October 1, 1991;
Temporary Repeal Eff. November 30, 1996;
Repealed Eff. November 30, 1996.
17 NCAC 09H .0304 TAXABLE SALES AND DELIVERIES: PROPANE GAS SUPPLIERS
History Note: Authority G.S. 105‑449.16 through 105‑449.17; 105‑449.32;
Eff. January 1, 1983;
Amended Eff. October 1, 1991; March 1, 1987;
Repealed Eff. January 1, 1994.
17 NCAC 09H .0305 REPORTING SALES AND DELIVERIES: PROPANE GAS SUPPLIERS
17 NCAC 09H .0306 BULK USERS: PURCHASES OF PROPANE GAS
History Note: Authority G.S. 105‑449.17; 105‑449.19; 105-449.21; 105‑449.32;
Eff. May 1, 1992;
Amended Eff. January 1, 1994; August 3, 1992;
Temporary Repeal Eff. November 30, 1996;
Repealed Eff. November 30, 1996.
SECTION .0400 ‑ EXEMPTIONS: REFUNDS AND LOSSES
17 NCAC 09H .0401 UNITED STATES GOVERNMENT EXEMPT
17 NCAC 09H .0402 NON‑HIGHWAY REFUNDS
17 NCAC 09H .0403 CITIES: COUNTIES AND OTHER REFUNDS
History Note: Authority G.S. 105‑439; 105‑446; 105‑446.1; 105‑446.3; 105‑449.24; 105‑449.30; 105‑449.32;
Eff. January 1, 1983;
Amended Eff. October 1, 1991; March 1, 1987;
Repealed Eff. January 1, 1994.
17 NCAC 09H .0404 CITY TRANSIT AND PRIVATE NON‑PROFIT REFUND
History Note: Authority G.S. 105‑446.3; 105‑449.24; 105‑449.32;
Eff. January 1, 1983;
Repealed Eff. March 1, 1987.
17 NCAC 09H .0405 LOSSES NOT REFUNDABLE
17 NCAC 09H .0406 TAXICAB REFUNDS
17 NCAC 09H .0407 PROPORTIONAL REFUNDS: FORM GAS. 1200C
History Note: Authority G.S. 105‑446.3; 105‑446.5; 105‑449.24; 105‑449.32;
Eff. January 1, 1983;
Amended Eff. March 1, 1987;
Repealed Eff. January 1, 1994.
17 NCAC 09H .0408 EXEMPTION OF MOTOR FUELS: PUBLIC SCHOOLS AND STATE AGENCIES
History Note: Authority G.S. 105‑262; 105‑449; 105‑449A; 105‑449.24;
Eff. March 1, 1987;
Amended Eff. October 1, 1991;
Repealed Eff. January 1, 1994.
17 NCAC 09H .0409 REFUNDS AND EXEMPTIONS
History Note: Authority G.S. 105‑446; 105‑446.1; 105‑446.3; 105‑446.5; 105‑449; 105‑449A; 105‑449.24;
105‑449.32;
Eff. January 1, 1994;
Temporary Repeal Eff. November 30, 1996;
Repealed Eff. November 30, 1996.
SUBCHAPTER 9I ‑ HIGHWAY FUEL USE TAX
SECTION .0100 ‑ OPERATIONS
17 NCAC 09I .0101 OPERATIONS SUBJECT TO TAX
History Note: Authority G.S. 105‑262; 105‑449.37;
Eff. January 1, 1983;
Repealed Eff. March 1, 1987.
17 NCAC 09I .0102 OPERATIONS OF VEHICLES EXCLUDED FROM REPORTS
History Note: Authority G.S. 105-262; 105-449.37; 105-449.44; 105-449.45;
Eff. January 1, 1983;
Amended Eff. August 1, 1998; January 1, 1994; January 1, 1992; February 1, 1990; March 1, 1987;
Recodified to 17 NCAC 12A .0101 effective November 1, 2002.
17 NCAC 09I .0103 REGISTRATION CARDS AND VEHICLE IDENTIFICATION MARKERS
History Note: Authority G.S. 105‑262; 105‑449.32; 105‑449.37; 105‑449.45; 105‑449.47;
Eff. January 1, 1983;
Amended Eff. February 1, 1990; March 1, 1987;
Repealed Eff. January 1, 1992.
SECTION .0200 ‑ NORTH CAROLINA FUEL PURCHASES
17 NCAC 09I .0201 N.C. RETAIL FUEL PURCHASE INVOICES
History Note: Authority G.S. 105‑262; 105‑449.10; 105‑449.26; 105‑449.32; 105‑449.39;
Eff. January 1, 1983;
Amended Eff. October 1, 1991; February 1, 1990;
Recodified to 17 NCAC 12A .0201 effective November 1, 2002.
17 NCAC 09I .0202 WITHDRAWALS FROM BULK STORAGE
History Note: Authority G.S. 105‑262; 105‑449.39;
Eff. January 1, 1983;
Amended Eff. February 1, 1990; May 1, 1987; March 1, 1987;
Recodified to 17 NCAC 12A .0202 effective November 1, 2002.
SECTION .0300 ‑ CREDITS AND REFUNDS
17 NCAC 09I .0301 CARRY FORWARD CREDITS
History Note: Authority G.S. 105‑262; 105‑449.39;
Eff. January 1, 1983;
Amended Eff. January 1, 1994;
Repealed Eff. January 1, 1999.
17 NCAC 09i .0302 REFUNDS
History Note: Authority G.S. 105‑262; 105‑449.39; 105‑449.40;
Eff. January 1, 1983;
Amended Eff. July 1, 2000; January 1, 1994; February 1, 1990;
Recodified to 17 NCAC 12A .0301 effective November 1, 2002.
17 NCAC 09I .0303 AMOUNT OF BOND REQUIRED
History Note: Authority G.S. 105‑262; 105‑449.40;
Eff. January 1, 1983;
Amended Eff. January 1, 1994; January 1, 1992;
Recodified to 17 NCAC 12A .0302 effective November 1, 2002.
17 NCAC 09I .0304 TYPES OF ACCEPTABLE BONDS
History Note: Authority G.S. 105-262; 105-449.40;
Eff. January 1, 1983;
Amended Eff. August 1, 1998; January 1, 1992; October 1, 1991; March 1, 1987;
Recodified to 17 NCAC 12A .0303 effective November 1, 2002.
SECTION .0400 ‑ TAX REPORTS AND MILES PER GALLON FACTORS
17 NCAC 09I .0401 QUARTERLY TAX REPORT
History Note: Authority G.S. 105‑262; 105‑449.39; 105‑449.42; 105‑449.44 through 105‑449.45;
Eff. January 1, 1983;
Amended Eff. February 1, 1990; March 1, 1987;
Repealed Eff. January 1, 1992.
17 NCAC 09I .0402 AVERAGE MILES PER GALLON FACTORS
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 to 17 NCAC 12A .0401 effective November 1, 2002.
17 NCAC 09I .0403 COMPANY FACTOR: LEASE UNITS
History Note: Authority G.S. 105‑262; 105‑449.44; 105‑449.45;
Eff. January 1, 1983;
Amended Eff. March 1, 1987;
Recodified to 17 NCAC 12A .0402 effective November 1, 2002.
SECTION .0500 ‑ REGISTRATION CARDS AND IDENTIFICATION MARKERS
17 NCAC 09I .0501 APPLICATION FOR VEHICLE REGISTRATION: FORM GAS. 1274
History Note: Authority G.S. 105‑262; 105‑449.3; 105‑449.9; 105‑449.32; 105‑449.45; 105‑449.47 through 105‑449.48; 105‑449.50;
Eff. January 1, 1983;
Amended Eff. February 1, 1990; March 1, 1987;
Repealed Eff. January 1, 1992.
17 NCAC 09I .0502 REGISTRATION OF HEAVY VEHICLES LICENSED IN NORTH CAROLINA
History Note: Authority G.S. 20‑88.01; 105‑262; 105‑449.3; 105‑449.9; 105‑449.32;
105‑449.45; 105‑449.47; 105‑449.48; 105‑449.50;
Eff. January 1, 1983;
Amended Eff. May 1, 1987; March 1, 1987;
Repealed Eff. February 1, 1990.
17 NCAC 09I .0503 PERMITS: LEASES
History Note: Authority G.S. 105‑262; 105‑449.37;
Eff. January 1, 1983;
Amended Eff. February 1, 1990; March 1, 1987;
Repealed Eff. January 1, 1992.
17 NCAC 09I .0504 NO VEHICLE REGISTRATION REQUIRED
History Note: Authority G.S. 105‑262; 105‑449.47 through 105‑449.49;
Eff. January 1, 1983;
Amended Eff. July 1, 1988; May 1, 1987; March 1, 1987;
Repealed Eff. February 1, 1990.
17 NCAC 09I .0505 IMPORTANT NOTICE TO CARRIERS: FORM GAS. 1279
History Note: Authority G.S. 105‑262; 105‑449.39; 105‑449.41 through 105‑449.48;
Eff. January 1, 1983;
Repealed Eff. January 1, 1992.
17 NCAC 09I .0506 DEALER: MANUFACTURER: DRIVEAWAY: TRANSPORTER
History Note: Authority G.S. 105-262; 105-449.45; 105-449.47; 105-449.48; 105-449.50;
Eff. March 1, 1987;
Amended Eff. January 1, 1994; January 1, 1992; October 1, 1991; February 1, 1990;
Recodified to 17 NCAC 12A .0503 effective November 1, 2002.
SUBCHAPTER 9J ‑ GASOLINE: SPECIAL FUELS AND KEROSENE INSPECTION
SECTION .0100 ‑ FEES AND COMPOUNDS
17 NCAC 09J .0101 PAYMENT
17 NCAC 09J .0102 COMPOUNDS
History Note: Authority G.S. 105‑262; 119‑18;
Eff. January 1, 1983;
Repealed Eff. January 1, 1994.
SECTION .0200 ‑ KEROSENE DISTRIBUTOR OR SUPPLIER
17 NCAC 09J .0201 BOND AND LICENSE REQUIRED
History Note: Authority G.S. 105‑262; 105‑269.3; 119‑16.2;
Eff. January 1, 1983;
Amended Eff. March 1, 1987;
Repealed Eff. January 1, 1994.
17 NCAC 09J .0202 AMOUNT OF BOND REQUIRED
History Note: Authority G.S. 105‑262; 105‑269.3; 119‑16.2;
Eff. January 1, 1983;
Recodified to 17 NCAC 12D .0102 effective November 1, 2002.
17 NCAC 09J .0203 TYPES OF ACCEPTABLE BONDS
History Note: Authority G.S. 105-262; 105-269.3; 119-16.2;
Eff. January 1, 1983;
Amended Eff. August 1, 1998; January 1, 1992; October 1, 1992; March 1, 1987;
Recodified to 17 NCAC 12D .0103 effective November 1, 2002.
17 NCAC 09J .0204 REPORT OF KEROSENE DISTRIBUTOR: FORM GAS. 1203S
History Note: Authority G.S. 105‑262; 105‑269.3; 119‑16; 119‑18;
Eff. January 1, 1983;
Amended Eff. January 1, 1994; March 1, 1987;
Repealed Eff. May 1, 1995.
SUBCHAPTER 09K ‑ GASOLINE, DIESEL AND BLENDS
SECTION .0100 ‑ RESERVED FOR FUTURE CODIFICATION
SECTION .0200 ‑ LICENSING
17 NCAC 09K .0201 EXPORTER'S LICENSE
History Note: Authority G.S.105‑262; 105‑449.65(a)(5); 105‑449.69; 105‑449.72;
Temporary Adoption Eff. January 1, 1996;
Temporary Adoption Expired July 11, 1996.
17 NCAC 09K .0202 LICENSED DISTRIBUTOR CONSIDERED TO BE LICENSED AS AN IMPORTER
History Note: Authority G.S. 105‑262; 105‑449.65; 105‑449.69;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0103 effective November 1, 2002.
17 NCAC 09K .0203 NOTICE OF ADDITIONAL STATES
History Note: Authority G.S. 105‑262; 105‑449.69(d);
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0104 effective November 1, 2002.
17 NCAC 09K .0204 AMOUNT OF BOND OR IRREVOCABLE LETTER OF CREDIT REQUIRED
History Note: Authority G.S. 105‑262; 105‑449.72;
Temporary Adoption Eff.. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0105 effective November 1, 2002.
17 NCAC 09K .0205 TYPES OF ACCEPTABLE BONDS
History Note: Authority G.S. 105-262; 105-449.72;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Amended Eff. August 1, 1998;
Recodified to 17 NCAC 12B .0106 effective November 1, 2002.
17 NCAC 09K .0206 IRREVOCABLE LETTER OF CREDIT
History Note: Authority G.S. 105‑262; 105‑449.72;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0107 effective November 1, 2002.
SECTION .0300 ‑ RESERVED FOR FUTURE CODIFICATION
SECTION .0400 ‑ PAYMENT AND REPORTING
17 NCAC 09K .0401 REPORTING INFORMATION IN THE PROPER REPORTING PERIOD
History Note: Authority G.S. 105‑262; 105‑449.90;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0301 effective November 1, 2002.
SECTION .0500 ‑ REFUNDS
17 NCAC 09K .0501 DOCUMENTING SALES TO THE UNITED STATES GOVERNMENT
History Note: Authority G.S. 105‑262; 105‑449.105;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodifed to 17 NCAC 12B .0401 effective November 1, 2002.
17 NCAC 09K .0502 SALES TO U.S. GOVERNMENT: REFUND FORM GAS 1206
History Note: Authority G.S. 105‑262; 105‑449.105;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0402 effective November 1, 2002.
17 NCAC 09K .0503 OFF‑HIGHWAY REFUND APPLICATION INFORMATION
History Note: Authority G.S. 105‑262; 105‑449.107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B. 0403 effective November 1, 2002.
17 NCAC 09K .0504 OFF‑HIGHWAY REFUND INVOICE REQUIREMENTS
History Note: Authority G.S. 105‑262; 105‑107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1,1996;
Recodified to 17 NCAC 12B .0404 effective November 1, 2002.
17 NCAC 09K .0505 OFF‑HIGHWAY USERS WITH COMMON STORAGE FACILITIES
History Note: Authority G.S. 105‑262; 105‑449.107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0405 effective November 1, 2002.
17 NCAC 09K .0506 STATIONARY ENGINE MOUNTED ON A LICENSED MOTOR VEHICLE
History Note: Authority G.S. 105‑262; 105‑449.107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0406 effective November 1, 2002.
17 NCAC 09K .0507 OFF‑HIGHWAY USERS WITH SEPARATE TANKS
History Note: Authority G.S. 105‑262; 205‑449.107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0407 effective November 1, 2002.
17 NCAC 09K .0508 DEALERS DELIVERING FUEL INTO OFF‑HIGHWAY EQUIPMENT
History Note: Authority G.S. 105‑262; 105‑449.107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0408 effective November 1, 2002.
17 NCAC 09K .0509 VEHICLES WITH SPECIAL MOBILE EQUIPMENT LICENSE
History Note: Authority G.S. 105‑262; 105‑449.107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0409 effective November 1, 2002.
17 NCAC 09K .0510 REMOVAL OF LICENSE PLATE
History Note: Authority G.S. 105‑262; 105‑449.107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0410 effective November 1, 2002.
17 NCAC 09K .0511 MUNICIPAL CORPORATION AND CITY TRANSIT SYSTEM
History Note: Authority G.S. 105-262; 105-449.106;
Eff. March 1, 1996;
Amended Eff. August 1, 1998;
Recodified to 17 NCAC 12B .0411 effective November 1, 2002.
17 NCAC 09K .0512 PROPORTIONAL REFUNDS: FORM GAS 1200C
History Note: Authority G.S. 105‑262; 105‑449.107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0412 effective November 1, 2002.
17 NCAC 09K .0513 OFF‑HIGHWAY, CITY/COUNTY AND TAXICAB REFUNDS
History Note: Authority G.S. 105‑262; 105‑449.106; 105‑449.107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12B .0413 effective November 1, 2002.
17 NCAC 09K .0514 ELIGIBILITY FOR REFUNDS
History Note: Authority G.S. 105-262; 105, Article 36C, Part 5; 105-449.106;
Eff. August 1, 1998;
Recodified to 17 NCAC 12B .0414 effective November 1, 2002.
17 NCAC 09K .0601 RECORDS OF EXEMPT SALES
History Note: Authority G.S. 105‑251; 105‑252; 105‑262; 105‑449.61(c);
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Repealed Eff. July 1, 2000.
17 NCAC 09K .0602 RECORD‑KEEPING REQUIREMENTS OF BULK‑END USERS, RETAILERS, AND USERS
History Note: Authority G.S. 105‑262; 105‑449.121;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Amended Eff. July 1, 2000;
Recodified to 17 NCAC 12B .0502 effective November 1, 2002.
SECTION .0700 ‑ RESERVED FOR FUTURE CODIFICATION
SUBCHAPTER 9L ‑ ALTERNATIVE FUEL
SECTION .0100 ‑ RESERVED FOR FUTURE CODIFICATION
SECTION .0200 ‑ RESERVED FOR FUTURE CODIFICATION
SECTION .0300 ‑ TAX AND LIABILITY
17 NCAC 09L .0301 EQUIVALENT RATE FOR COMPRESSED NATURAL GAS
History Note: Authority G.S. 105‑262; 105‑449.136;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12C .0201 effective November 1, 2002.
17 NCAC 09L .0302 UNBLENDED KEROSENE AS ALTERNATIVE FUEL
History Note: Authority G.S. 105‑262; 105‑449.130;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Repealed Eff. July 1, 1998.
SECTION .0400 ‑ PAYMENT AND REPORTING
17 NCAC 09L .0401 FUEL FROM CARGO SUPPLY TANK
History Note: Authority G.S. 105‑262; 105‑449.137;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12C .0301 effective November 1, 2002.
17 NCAC 09L .0402 ODOMETER READINGS
History Note: Authority G.S. 105‑262; 105‑449.137;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12C .0302 effective November 1, 2002.
17 NCAC 09L .0403 REPORTING SALES AND DELIVERIES: PROPANE GAS SUPPLIERS
History Note: Authority G.S. 105‑262; 105‑449.137;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Repealed Eff. July 1, 2000.
17 NCAC 09L .0404 BULK‑END USERS; PURCHASES OF PROPANE GAS
History Note: Authority G.S. 105‑262; 105‑449.138;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified to 17 NCAC 12C .0304 effective November 1, 2002.
SECTION .0500 ‑ RESERVED FOR FUTURE CODIFICATION
SECTION .0600 ‑ RESERVED FOR FUTURE CODIFICATION
SECTION .0700 ‑ RESERVED FOR FUTURE CODIFICATION