North Carolina Administrative Code Title 17 — Revenue

17 NCAC 12B .0410 — Removal Of License Plate

To obtain a refund on North Carolina tax-paid motor fuel used in vehicles that will not be operated on streets or highways, a person shall remove the vehicle license plates and surrender the plates to the Commissioner of Motor Vehicles or his agents for the period the vehicles will not be operating on the streets and highways. 17 NCAC 12B .0411 municipal corporation and city transit system

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 .0510 effective November 1, 2002; Readopted Eff. November 1, 2017. History Note: Authority G.S. 105-262; 105-449.88; 105-449.106; Eff. March 1, 1996; Amended Eff. August 1, 1998; Recodified from 17 NCAC 09K .0511 Eff. November 1, 2002; Amended Eff. August 1, 2003; Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.

Source: official text