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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 12B .0408

Dealers Delivering Fuel Into Off-Highway Equipment

Official textreports.oah.state.nc.us

Dealers of off-highway equipment powered by motor fuel may receive a refund on motor fuel placed into their equipment provided there is no charge for the fuel when the equipment is sold. If the motor fuel is sold, the purchaser may receive a refund on the motor fuel purchased and used.

Last amended: Authority G.S. 105-262; 105-449.107; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified from 17 NCAC 09K .0508 effective November 1, 2002; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.

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In this chapter (40 sections)
  1. 17-12a-0303 · Motor Carrier Bond Requirements
  2. 17-12a-0401 · Average Miles Per Gallon Factors
  3. 17-12a-0402 · Company Factor: Lease Units
  4. 17-12a-0502 · Revocation Of Registration
  5. 17-12a-0503 · Dealer: Manufacturer: Driveaway: Transporter
  6. 17-12b-0101 · Reserved
  7. 17-12b-0102 · Exporter'S License
  8. 17-12b-0103 · Licensed Distributor Considered To Be Licensed As An…
  9. 17-12b-0104 · Notice Of Additional States
  10. 17-12b-0105 · Amount Of Bond Or Irrevocable Letter Of Credit Required
  11. 17-12b-0106 · Motor Fuel Bond Requirements
  12. 17-12b-0107 · Irrevocable Letter Of Credit
  13. 17-12b-0201 · Racing Fuel
  14. 17-12b-0301 · Reporting Information In The Proper Reporting Period
  15. 17-12b-0401 · Documenting Sales To Exempt Entities
  16. 17-12b-0402 · Claim For Refund For Sales To Exempt Entities
  17. 17-12b-0403 · Off-Highway Claim For Refund
  18. 17-12b-0404 · Record Requirements For Off-Highway Refund Claims
  19. 17-12b-0405 · Off-Highway Users With Common Storage Facilities
  20. 17-12b-0406 · Stationary Engine Mounted On A Licensed Motor Vehicle
  21. 17-12b-0407 · Off-Highway Users With Separate Tanks
  22. 17-12b-0408 · Dealers Delivering Fuel Into Off-Highway Equipment
  23. 17-12b-0409 · Vehicles With Special Mobile Equipment License
  24. 17-12b-0410 · Removal Of License Plate
  25. 17-12b-0411 · Municipal Corporation And City Transit System
  26. 17-12b-0412 · Proportional Refunds
  27. 17-12b-0414 · Eligibility For Refunds
  28. 17-12b-0501 · Rserved
  29. 17-12b-0502 · Record-Keeping Requirements Of Bulk End-Users, Retailers,…
  30. 17-12c-0201 · Equivalent Rate For Compressed Natural Gas
  31. 17-12c-0301 · Fuel From Cargo Supply Tank
  32. 17-12c-0302 · Odometer Readings
  33. 17-12c-0303 · Reserved
  34. 17-12c-0304 · Purchases Of Alternative Fuels For Nonhighway Use Only
  35. 17-12d-0101 · Reserved
  36. 17-12a-0501 · Reserved
  37. 17-12b-0413 · Nonprofit Organization Claim For Refunds
  38. 17-12b-0503 · Licensed Vehicles Using Dyed Diesel Fuel
  39. 17-12d-0102 · Amount Of Bond Required
  40. 17-12d-0103 · Acceptance Of Bonds And Letters Of Credit
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