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Repealed Eff.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Repealed Eff.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Repealed Eff.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.