North Carolina Administrative Code Title 17 — Revenue

17 NCAC 12d .0103 — Acceptance Of Bonds And Letters Of Credit

(a) The bond submitted to the Department pursuant to G.S. 119-15.3 shall be filed on Form GAS-1212, Motor Fuels Tax Liability Bond and shall include all information set out in 17 NCAC 12B .0106. (b) The irrevocable letter of credit submitted to the Department pursuant to G.S. 119-15.3 shall be issued on the bank's letterhead and shall include all information set out in 17 NCAC 12B .0107.

Last amended: Authority G.S. 105-262; 119-15.3; Eff. January 1, 1983; Amended Eff. August 1, 1998; January 1, 1992; October 1, 1992; March 1, 1987; Recodified from 17 NCAC 09J .0203 effective November 1, 2002; Amended Eff. August 1, 2003; Readopted Eff. November 1, 2017.

Source: official text