North Carolina Administrative Code Title 17 — Revenue
17 NCAC 12C .0301
Fuel From Cargo Supply Tank
(a) Alternative fuel providers using alternative fuel from their cargo supply tank to propel a motor vehicle for highway use shall report and pay alternative fuel tax and inspection tax using the miles per gallon based on the motor vehicle's cargo supply tank capacity, as follows: Tank Capacity Miles Per Gallon 1 thru 1,199 gallons 8 miles per gallon l,200 thru l,599 gallons 7 miles per gallon l,600 thru 2,050 gallons 6 miles per gallon 2,051 thru 2,999 gallons 5 miles per gallon 3,000 gallons and above 4 miles per gallon (b) When a separate supply tank is connected to the engine of a motor vehicle, alternative fuel tax and inspection tax shall be due on the gas gallon or diesel gallon equivalents of fuel placed into the tank.
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In this chapter (40 sections)
- 17-12a-0303 · Motor Carrier Bond Requirements
- 17-12a-0401 · Average Miles Per Gallon Factors
- 17-12a-0402 · Company Factor: Lease Units
- 17-12a-0502 · Revocation Of Registration
- 17-12a-0503 · Dealer: Manufacturer: Driveaway: Transporter
- 17-12b-0101 · Reserved
- 17-12b-0102 · Exporter'S License
- 17-12b-0103 · Licensed Distributor Considered To Be Licensed As An…
- 17-12b-0104 · Notice Of Additional States
- 17-12b-0105 · Amount Of Bond Or Irrevocable Letter Of Credit Required
- 17-12b-0106 · Motor Fuel Bond Requirements
- 17-12b-0107 · Irrevocable Letter Of Credit
- 17-12b-0201 · Racing Fuel
- 17-12b-0301 · Reporting Information In The Proper Reporting Period
- 17-12b-0401 · Documenting Sales To Exempt Entities
- 17-12b-0402 · Claim For Refund For Sales To Exempt Entities
- 17-12b-0403 · Off-Highway Claim For Refund
- 17-12b-0404 · Record Requirements For Off-Highway Refund Claims
- 17-12b-0405 · Off-Highway Users With Common Storage Facilities
- 17-12b-0406 · Stationary Engine Mounted On A Licensed Motor Vehicle
- 17-12b-0407 · Off-Highway Users With Separate Tanks
- 17-12b-0408 · Dealers Delivering Fuel Into Off-Highway Equipment
- 17-12b-0409 · Vehicles With Special Mobile Equipment License
- 17-12b-0410 · Removal Of License Plate
- 17-12b-0411 · Municipal Corporation And City Transit System
- 17-12b-0412 · Proportional Refunds
- 17-12b-0414 · Eligibility For Refunds
- 17-12b-0501 · Rserved
- 17-12b-0502 · Record-Keeping Requirements Of Bulk End-Users, Retailers,…
- 17-12c-0201 · Equivalent Rate For Compressed Natural Gas
- 17-12c-0301 · Fuel From Cargo Supply Tank
- 17-12c-0302 · Odometer Readings
- 17-12c-0303 · Reserved
- 17-12c-0304 · Purchases Of Alternative Fuels For Nonhighway Use Only
- 17-12d-0101 · Reserved
- 17-12a-0501 · Reserved
- 17-12b-0413 · Nonprofit Organization Claim For Refunds
- 17-12b-0503 · Licensed Vehicles Using Dyed Diesel Fuel
- 17-12d-0102 · Amount Of Bond Required
- 17-12d-0103 · Acceptance Of Bonds And Letters Of Credit