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Repealed Eff.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Repealed Eff.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Repealed Eff.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Repealed Eff.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Repealed Eff.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.