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- 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. § 105-449.94 · Repealed by Session Laws 2006-162, s. 14(e), effective January 1, 2007, and applicable to motor fuels purchased on or after that date.
- N.C. Gen. Stat. § 105-449.95 · Recodified as G.S. 105-449.105B by Session Laws 2009-445, s. 35(a), effective January 1, 2010.
- 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. § 105-449.109 · Repealed by Session Laws 1998-212, s. 29A.14(s).
- 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. § 105-449.127 · Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006.
- N.C. Gen. Stat. § 105-449.128 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-449.129 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-449.130 · Definitions.
- N.C. Gen. Stat. § 105-449.131 · List of persons who must have a license.
- N.C. Gen. Stat. § 105-449.132 · How to apply for a license.
- N.C. Gen. Stat. § 105-449.133 · Bond or letter of credit required as a condition of obtaining and keeping certain licenses.
- N.C. Gen. Stat. § 105-449.134 · Denial, revocation, or cancellation of license.
- N.C. Gen. Stat. § 105-449.135 · Issuance of license; notification of changes.
- N.C. Gen. Stat. § 105-449.136 · Tax on alternative fuel.
- N.C. Gen. Stat. § 105-449.137 · Liability for and payment of the tax.
- N.C. Gen. Stat. § 105-449.138 · Requirements for bulk end-users and retailers.
- N.C. Gen. Stat. § 105-449.139 · Miscellaneous provisions.
- N.C. Gen. Stat. §§ 105-450 through 105-457 · Repealed by Session Laws 1991, c. 10, s. 3.
- N.C. Gen. Stat. § 105-458 · Apportionment of payments in lieu of taxes between local units.
- N.C. Gen. Stat. § 105-459 · Proration of T.V.A. funds.
- N.C. Gen. Stat. § 105-460 · Distribution of funds by State Treasurer.
- N.C. Gen. Stat. § 105-461 · Duty of finance officer, etc.
- N.C. Gen. Stat. § 105-462 · Local units entitled to benefits; prerequisite for payments.
- N.C. Gen. Stat. § 105-463 · Short title.
- N.C. Gen. Stat. § 105-464 · Purpose and intent.
- N.C. Gen. Stat. § 105-465 · County election as to adoption of local sales and use tax.
- N.C. Gen. Stat. § 105-466 · Levy of tax.
- N.C. Gen. Stat. § 105-467 · Scope of sales tax.
- N.C. Gen. Stat. § 105-468 · Scope of use tax.
- N.C. Gen. Stat. § 105-468.1 · Certain building materials exempt from sales and use taxes.
- N.C. Gen. Stat. § 105-469 · Secretary to collect and administer local sales and use tax.
- N.C. Gen. Stat. § 105-470 · Repealed by Session Laws 1991, c. 689, s. 318.
- N.C. Gen. Stat. § 105-471 · Retailer to collect sales tax.
- N.C. Gen. Stat. § 105-472 · Disposition and distribution of taxes collected.
- N.C. Gen. Stat. § 105-473 · Repeal of levy.