section .0400 – refunds

17 NCAC 12B .0401          DOCUMENTING SALES TO EXEMPT ENTITIES

A distributor or another vendor that sells motor fuel to an exempt entity may document the sales using third-party vendor lists or computer runs if the lists or runs are in a format the distributor cannot alter.  A person that uses vendor lists or computer runs to document sales must keep copies of sales invoices to support the exempt sales.

History Note:        Authority G.S. 105‑262; 105‑449.105;

Temporary Adoption Eff. January 1, 1996;

Eff. March 1, 1996;

Recodified from 17 NCAC 09K .0501 Eff. November 1, 2002;

Amended Eff. August 1, 2003;

Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.