Article

Gasoline, Diesel, and Blends

N.C. Gen. Stat. § 105-449.60— Definitions
N.C. Gen. Stat. § 105-449.61— Tax restrictions; administration
N.C. Gen. Stat. § 105-449.62— Nature of tax
N.C. Gen. Stat. § 105-449.63— Reserved for future codification purposes
N.C. Gen. Stat. § 105-449.64— Reserved for future codification purposes
N.C. Gen. Stat. § 105-449.65— List of persons who must have a license
N.C. Gen. Stat. § 105-449.66— Importer licensing
N.C. Gen. Stat. § 105-449.67— List of persons who may obtain a license
N.C. Gen. Stat. § 105-449.68— Restrictions on who can get a license as a distributor
N.C. Gen. Stat. § 105-449.69— How to apply for a license
N.C. Gen. Stat. § 105-449.69A— Temporary license during disaster response period
N.C. Gen. Stat. § 105-449.70— Supplier election to collect tax on out-of-state removals
N.C. Gen. Stat. § 105-449.71— Permissive supplier election to collect tax on out-of-state removals
N.C. Gen. Stat. § 105-449.72— Bond or letter of credit required as a condition of obtaining and keeping certain licenses or of applying for certain refunds
N.C. Gen. Stat. § 105-449.73— Denial of license application
N.C. Gen. Stat. § 105-449.74— Issuance of license
N.C. Gen. Stat. § 105-449.75— Licensee must notify the Secretary of discontinuance of business
N.C. Gen. Stat. § 105-449.76— Cancellation or revocation of license
N.C. Gen. Stat. § 105-449.77— Records and lists of license applicants and license holders
N.C. Gen. Stat. § 105-449.78— Reserved for future codification purposes
N.C. Gen. Stat. § 105-449.79— Reserved for future codification purposes
N.C. Gen. Stat. § 105-449.80— Tax rate
N.C. Gen. Stat. § 105-449.81— Excise tax on motor fuel
N.C. Gen. Stat. § 105-449.82— Liability for tax on removals from a refinery or terminal
N.C. Gen. Stat. § 105-449.83— Liability for tax on imports
N.C. Gen. Stat. § 105-449.83A— Liability for tax on fuel grade ethanol and biodiesel
N.C. Gen. Stat. § 105-449.84— Liability for tax on blended fuel
N.C. Gen. Stat. § 105-449.84A— Liability for tax on behind-the-rack transfers
N.C. Gen. Stat. § 105-449.85— Compensating tax on and liability for unaccounted for motor fuel losses at a terminal
N.C. Gen. Stat. § 105-449.86— Tax on and liability for dyed diesel fuel used to operate certain highway vehicles
N.C. Gen. Stat. § 105-449.87— Backup tax and liability for the tax
N.C. Gen. Stat. § 105-449.88— Exemptions from the excise tax
N.C. Gen. Stat. § 105-449.88A— Liability for tax due on motor fuel designated as exempt by the use of cards or codes
N.C. Gen. Stat. § 105-449.89— Restrictions on removal of motor fuel from terminal
N.C. Gen. Stat. § 105-449.90— When tax return and payment are due
N.C. Gen. Stat. § 105-449.90A— Payment by supplier of destination state tax collected on exported motor fuel
N.C. Gen. Stat. § 105-449.91— Remittance of tax to supplier
N.C. Gen. Stat. § 105-449.92— Notice to suppliers of cancellation, revocation, or reissuance of certain licenses; effect of notice
N.C. Gen. Stat. § 105-449.93— Percentage discount for licensed distributors and some licensed importers
N.C. Gen. Stat. § 105-449.96— Information required on return filed by supplier
N.C. Gen. Stat. § 105-449.97— Deductions and discounts allowed a supplier when filing a return
N.C. Gen. Stat. § 105-449.98— Duties of supplier concerning payments by distributors, exporters, and importers
N.C. Gen. Stat. § 105-449.99— Returns and discounts of importers
N.C. Gen. Stat. § 105-449.100— Terminal operator to file informational return showing changes in amount of motor fuel at the terminal
N.C. Gen. Stat. § 105-449.101— Motor fuel transporter to file informational return showing deliveries of motor fuel
N.C. Gen. Stat. § 105-449.102— Distributor to file return showing exports from a bulk plant
N.C. Gen. Stat. § 105-449.103— Reserved for future codification purposes
N.C. Gen. Stat. § 105-449.104— Use of name and account number on return
N.C. Gen. Stat. § 105-449.105— Monthly refunds for tax paid on exempt fuel, lost fuel, and accidental mixes that result in fuel unsuitable for highway use
N.C. Gen. Stat. § 105-449.105A— Monthly refunds for kerosene
N.C. Gen. Stat. § 105-449.105B— Monthly hold harmless refunds for licensed distributors and some licensed importers
N.C. Gen. Stat. § 105-449.106— Quarterly refunds for nonprofit organizations, special mobile equipment, and off-highway use
N.C. Gen. Stat. § 105-449.107— Annual refunds for certain vehicles with power attachments
N.C. Gen. Stat. § 105-449.107A— Sales tax due on motor fuel
N.C. Gen. Stat. § 105-449.108— When an application for a refund is due
N.C. Gen. Stat. § 105-449.110— Review of refund application and payment of refund
N.C. Gen. Stat. § 105-449.111— Reserved for future codification purposes
N.C. Gen. Stat. § 105-449.112— Reserved for future codification purposes
N.C. Gen. Stat. § 105-449.113— Reserved for future codification purposes
N.C. Gen. Stat. § 105-449.114— Authority for agreement with Eastern Band of Cherokee Indians
N.C. Gen. Stat. § 105-449.115— Shipping document required to transport motor fuel by railroad tank car or transport truck
N.C. Gen. Stat. § 105-449.115A— Shipping document required to transport fuel by tank wagon
N.C. Gen. Stat. § 105-449.116— Repealed by Session Laws 1999-438, s. 25
N.C. Gen. Stat. § 105-449.117— Penalties for highway use of dyed diesel or other non-tax-paid fuel
N.C. Gen. Stat. § 105-449.118— Civil penalty for buying or selling non-tax-paid motor fuel
N.C. Gen. Stat. § 105-449.118A— Civil penalty for refusing to allow the taking of a motor fuel sample
N.C. Gen. Stat. § 105-449.119— Review of civil penalty assessment
N.C. Gen. Stat. § 105-449.120— Acts that are misdemeanors
N.C. Gen. Stat. § 105-449.121— Record-keeping requirements; inspection authority
N.C. Gen. Stat. § 105-449.122— Equipment requirements
N.C. Gen. Stat. § 105-449.123— Marking requirements for dyed fuel storage facilities
N.C. Gen. Stat. § 105-449.124— Reserved for future codification purposes
N.C. Gen. Stat. § 105-449.125— Distribution of tax revenue among various funds and accounts
N.C. Gen. Stat. § 105-449.126— Distribution of part of Highway Fund allocation to Wildlife Resources Fund and Shallow Draft Navigation Channel Dredging and Aquatic Weed Fund
N.C. Gen. Stat. § 105-449.128— Reserved for future codification purposes
N.C. Gen. Stat. § 105-449.129— Reserved for future codification purposes