North Carolina Administrative Code
25,793 sections across 1,186 North Carolina regulatory chapters.
17 NCAC 09I .0506 DEALER: MANUFACTURER: DRIVEAWAY: TRANSPORTER
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17 NCAC 09I .0506 DEALER: MANUFACTURER: DRIVEAWAY: TRANSPORTER History Note: Authority G.S. 105-262; 105-449.45; 105-449.47; 105-449.48; 105-449.50; Eff. March 1, 1987; Amended Eff. January 1, 1994; January 1, 1992; October 1, 1991; February 1, 1990; Recodified to 17 NCAC 12A .05…
17 NCAC 09IOpen chapter PDF ↗17 NCAC 09J .0201 REPEALED - BOND AND LICENSE REQUIRED
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SECTION .0200 - KEROSENE DISTRIBUTOR OR SUPPLIER 17 NCAC 09J .0201 BOND AND LICENSE REQUIRED History Note: Authority G.S. 105-262; 105-269.3; 119-16.2; Eff. January 1, 1983; Amended Eff. March 1, 1987; Repealed Eff. January 1, 1994.
17 NCAC 09JOpen chapter PDF ↗17 NCAC 09J .0202 AMOUNT OF BOND REQUIRED
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17 NCAC 09J .0202 AMOUNT OF BOND REQUIRED History Note: Authority G.S. 105-262; 105-269.3; 119-16.2; Eff. January 1, 1983; Recodified to 17 NCAC 12D .0102 effective November 1, 2002.
17 NCAC 09JOpen chapter PDF ↗17 NCAC 09J .0203 TYPES OF ACCEPTABLE BONDS
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17 NCAC 09J .0203 TYPES OF ACCEPTABLE BONDS History Note: Authority G.S. 105-262; 105-269.3; 119-16.2; Eff. January 1, 1983; Amended Eff. August 1, 1998; January 1, 1992; October 1, 1992; March 1, 1987; Recodified to 17 NCAC 12D .0103 effective November 1, 2002.
17 NCAC 09JOpen chapter PDF ↗17 NCAC 09J .0204 REPEALED - REPORT OF KEROSENE DISTRIBUTOR: FORM GAS. 1203S
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17 NCAC 09J .0204 REPORT OF KEROSENE DISTRIBUTOR: FORM GAS. 1203S History Note: Authority G.S. 105-262; 105-269.3; 119-16; 119-18; Eff. January 1, 1983; Amended Eff. January 1, 1994; March 1, 1987; Repealed Eff. May 1, 1995.
17 NCAC 09JOpen chapter PDF ↗17 NCAC 09K .01 17 NCAC 09K .01
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SUBCHAPTER 09K - GASOLINE, DIESEL AND BLENDS SECTION .0100 - RESERVED FOR FUTURE CODIFICATION
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .0201 EXPORTER'S LICENSE
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SECTION .0200 - LICENSING 17 NCAC 09K .0201 EXPORTER'S LICENSE History Note: Authority G.S.105-262; 105-449.65(a)(5); 105-449.69; 105-449.72; Temporary Adoption Eff. January 1, 1996; Temporary Adoption Expired July 11, 1996.
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .0202 LICENSED DISTRIBUTOR CONSIDERED TO BE LICENSED AS AN IMPORTER
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17 NCAC 09K .0202 LICENSED DISTRIBUTOR CONSIDERED TO BE LICENSED AS AN IMPORTER History Note: Authority G.S. 105-262; 105-449.65; 105-449.69; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12B .0103 effective November 1, 2002.
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .0203 NOTICE OF ADDITIONAL STATES
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17 NCAC 09K .0203 NOTICE OF ADDITIONAL STATES History Note: Authority G.S. 105-262; 105-449.69(d); Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12B .0104 effective November 1, 2002.
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .0204 AMOUNT OF BOND OR IRREVOCABLE LETTER OF CREDIT REQUIRED
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17 NCAC 09K .0204 AMOUNT OF BOND OR IRREVOCABLE LETTER OF CREDIT REQUIRED History Note: Authority G.S. 105-262; 105-449.72; Temporary Adoption Eff.. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12B .0105 effective November 1, 2002.
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .0205 TYPES OF ACCEPTABLE BONDS
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17 NCAC 09K .0205 TYPES OF ACCEPTABLE BONDS History Note: Authority G.S. 105-262; 105-449.72; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Amended Eff. August 1, 1998; Recodified to 17 NCAC 12B .0106 effective November 1, 2002.
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .0206 IRREVOCABLE LETTER OF CREDIT
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17 NCAC 09K .0206 IRREVOCABLE LETTER OF CREDIT History Note: Authority G.S. 105-262; 105-449.72; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12B .0107 effective November 1, 2002.
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .03 17 NCAC 09K .03
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SECTION .0300 - RESERVED FOR FUTURE CODIFICATION
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .0401 REPORTING INFORMATION IN THE PROPER REPORTING PERIOD
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SECTION .0400 - PAYMENT AND REPORTING 17 NCAC 09K .0401 REPORTING INFORMATION IN THE PROPER REPORTING PERIOD History Note: Authority G.S. 105-262; 105-449.90; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12B .0301 effective November 1, 2002.
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .0501 DOCUMENTING SALES TO THE UNITED STATES GOVERNMENT
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SECTION .0500 - REFUNDS 17 NCAC 09K .0501 DOCUMENTING SALES TO THE UNITED STATES GOVERNMENT History Note: Authority G.S. 105-262; 105-449.105; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodifed to 17 NCAC 12B .0401 effective November 1, 2002.
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .0502 SALES TO U.S. GOVERNMENT: REFUND FORM GAS 1206
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17 NCAC 09K .0502 SALES TO U.S. GOVERNMENT: REFUND FORM GAS 1206 History Note: Authority G.S. 105-262; 105-449.105; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12B .0402 effective November 1, 2002.
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .0503 OFF-HIGHWAY REFUND APPLICATION INFORMATION
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17 NCAC 09K .0503 OFF-HIGHWAY REFUND APPLICATION INFORMATION History Note: Authority G.S. 105-262; 105-449.107; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12B. 0403 effective November 1, 2002.
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .0504 OFF-HIGHWAY REFUND INVOICE REQUIREMENTS
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17 NCAC 09K .0504 OFF-HIGHWAY REFUND INVOICE REQUIREMENTS History Note: Authority G.S. 105-262; 105-107; Temporary Adoption Eff. January 1, 1996; Eff. March 1,1996; Recodified to 17 NCAC 12B .0404 effective November 1, 2002.
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .0505 OFF-HIGHWAY USERS WITH COMMON STORAGE FACILITIES
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17 NCAC 09K .0505 OFF-HIGHWAY USERS WITH COMMON STORAGE FACILITIES History Note: Authority G.S. 105-262; 105-449.107; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12B .0405 effective November 1, 2002.
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .0506 STATIONARY ENGINE MOUNTED ON A LICENSED MOTOR VEHICLE
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17 NCAC 09K .0506 STATIONARY ENGINE MOUNTED ON A LICENSED MOTOR VEHICLE History Note: Authority G.S. 105-262; 105-449.107; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12B .0406 effective November 1, 2002.
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .0507 OFF-HIGHWAY USERS WITH SEPARATE TANKS
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17 NCAC 09K .0507 OFF-HIGHWAY USERS WITH SEPARATE TANKS History Note: Authority G.S. 105-262; 205-449.107; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12B .0407 effective November 1, 2002.
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .0508 DEALERS DELIVERING FUEL INTO OFF-HIGHWAY EQUIPMENT
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17 NCAC 09K .0508 DEALERS DELIVERING FUEL INTO OFF-HIGHWAY EQUIPMENT History Note: Authority G.S. 105-262; 105-449.107; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12B .0408 effective November 1, 2002.
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .0509 VEHICLES WITH SPECIAL MOBILE EQUIPMENT LICENSE
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17 NCAC 09K .0509 VEHICLES WITH SPECIAL MOBILE EQUIPMENT LICENSE History Note: Authority G.S. 105-262; 105-449.107; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12B .0409 effective November 1, 2002.
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .0510 REMOVAL OF LICENSE PLATE
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17 NCAC 09K .0510 REMOVAL OF LICENSE PLATE History Note: Authority G.S. 105-262; 105-449.107; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12B .0410 effective November 1, 2002.
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .0511 MUNICIPAL CORPORATION AND CITY TRANSIT SYSTEM
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17 NCAC 09K .0511 MUNICIPAL CORPORATION AND CITY TRANSIT SYSTEM History Note: Authority G.S. 105-262; 105-449.106; Eff. March 1, 1996; Amended Eff. August 1, 1998; Recodified to 17 NCAC 12B .0411 effective November 1, 2002.
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .0512 PROPORTIONAL REFUNDS: FORM GAS 1200C
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17 NCAC 09K .0512 PROPORTIONAL REFUNDS: FORM GAS 1200C History Note: Authority G.S. 105-262; 105-449.107; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12B .0412 effective November 1, 2002.
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .0513 OFF-HIGHWAY, CITY/COUNTY AND TAXICAB REFUNDS
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17 NCAC 09K .0513 OFF-HIGHWAY, CITY/COUNTY AND TAXICAB REFUNDS History Note: Authority G.S. 105-262; 105-449.106; 105-449.107; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12B .0413 effective November 1, 2002.
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .0514 ELIGIBILITY FOR REFUNDS
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17 NCAC 09K .0514 ELIGIBILITY FOR REFUNDS History Note: Authority G.S. 105-262; 105, Article 36C, Part 5; 105-449.106; Eff. August 1, 1998; Recodified to 17 NCAC 12B .0414 effective November 1, 2002.
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .0601 REPEALED - RECORDS OF EXEMPT SALES
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17 NCAC 09K .0601 RECORDS OF EXEMPT SALES History Note: Authority G.S. 105-251; 105-252; 105-262; 105-449.61(c); Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Repealed Eff. July 1, 2000.
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .0602 RECORD-KEEPING REQUIREMENTS OF BULK-END USERS, RETAILERS, AND USERS
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17 NCAC 09K .0602 RECORD-KEEPING REQUIREMENTS OF BULK-END USERS, RETAILERS, AND USERS History Note: Authority G.S. 105-262; 105-449.121; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Amended Eff. July 1, 2000; Recodified to 17 NCAC 12B .0502 effective November 1, 2…
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09K .07 17 NCAC 09K .07
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SECTION .0700 - RESERVED FOR FUTURE CODIFICATION
17 NCAC 09KOpen chapter PDF ↗17 NCAC 09L .01 17 NCAC 09L .01
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SUBCHAPTER 9L - ALTERNATIVE FUEL SECTION .0100 - RESERVED FOR FUTURE CODIFICATION
17 NCAC 09LOpen chapter PDF ↗17 NCAC 09L .02 17 NCAC 09L .02
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SECTION .0200 - RESERVED FOR FUTURE CODIFICATION
17 NCAC 09LOpen chapter PDF ↗17 NCAC 09L .0301 EQUIVALENT RATE FOR COMPRESSED NATURAL GAS
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SECTION .0300 - TAX AND LIABILITY 17 NCAC 09L .0301 EQUIVALENT RATE FOR COMPRESSED NATURAL GAS History Note: Authority G.S. 105-262; 105-449.136; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12C .0201 effective November 1, 2002.
17 NCAC 09LOpen chapter PDF ↗17 NCAC 09L .0302 REPEALED - UNBLENDED KEROSENE AS ALTERNATIVE FUEL
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17 NCAC 09L .0302 UNBLENDED KEROSENE AS ALTERNATIVE FUEL History Note: Authority G.S. 105-262; 105-449.130; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Repealed Eff. July 1, 1998.
17 NCAC 09LOpen chapter PDF ↗17 NCAC 09L .0401 FUEL FROM CARGO SUPPLY TANK
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SECTION .0400 - PAYMENT AND REPORTING 17 NCAC 09L .0401 FUEL FROM CARGO SUPPLY TANK History Note: Authority G.S. 105-262; 105-449.137; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12C .0301 effective November 1, 2002.
17 NCAC 09LOpen chapter PDF ↗17 NCAC 09L .0402 ODOMETER READINGS
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17 NCAC 09L .0402 ODOMETER READINGS History Note: Authority G.S. 105-262; 105-449.137; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12C .0302 effective November 1, 2002.
17 NCAC 09LOpen chapter PDF ↗17 NCAC 09L .0403 REPEALED - REPORTING SALES AND DELIVERIES: PROPANE GAS SUPPLIERS
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17 NCAC 09L .0403 REPORTING SALES AND DELIVERIES: PROPANE GAS SUPPLIERS History Note: Authority G.S. 105-262; 105-449.137; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Repealed Eff. July 1, 2000.
17 NCAC 09LOpen chapter PDF ↗17 NCAC 09L .0404 BULK-END USERS; PURCHASES OF PROPANE GAS
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17 NCAC 09L .0404 BULK-END USERS; PURCHASES OF PROPANE GAS History Note: Authority G.S. 105-262; 105-449.138; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12C .0304 effective November 1, 2002.
17 NCAC 09LOpen chapter PDF ↗17 NCAC 09L .05 17 NCAC 09L .05
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SECTION .0500 - RESERVED FOR FUTURE CODIFICATION
17 NCAC 09LOpen chapter PDF ↗17 NCAC 09L .06 17 NCAC 09L .06
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SECTION .0600 - RESERVED FOR FUTURE CODIFICATION
17 NCAC 09LOpen chapter PDF ↗17 NCAC 09L .07 17 NCAC 09L .07
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SECTION .0700 - RESERVED FOR FUTURE CODIFICATION
17 NCAC 09LOpen chapter PDF ↗17 NCAC 10 .0101 REPEALED - LOCATION
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17 NCAC 10 .0101 LOCATION History Note: Authority G.S. 105-271 to 105-395; 143B-10; 143B-221; Eff. February 1, 1976; Amended Eff. July 1, 1993; Repealed Eff. July 1, 2000.
17 NCAC 10Open chapter PDF ↗17 NCAC 10 .0201 CERTIFICATION OF COUNTY ASSESSORS
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SECTION .0200 - GENERAL PROVISIONS 17 NCAC 10 .0201 CERTIFICATION OF COUNTY ASSESSORS In the exercise of its duty to certify county assessors for appointment by county boards of commissioners, the division has established qualifications for certification. These qualifications are…
17 NCAC 10Open chapter PDF ↗17 NCAC 10 .0202 AUTHORITY TO PRESCRIBE FORMS
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17 NCAC 10 .0202 AUTHORITY TO PRESCRIBE FORMS The division has established no uniform standards for tax listing forms used by counties and municipalities. It does, however, review such forms to insure that they comply with all statutory requirements. Approval is given to those me…
17 NCAC 10Open chapter PDF ↗17 NCAC 10 .0203 REPEALED - FURNISHING INFORMATION
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17 NCAC 10 .0203 FURNISHING INFORMATION History Note: Authority G.S. 105-259; 105-289(e); 105-291; Eff. February 1, 1976; Amended Eff. June 1, 1982; Repealed Eff. July 1, 1993.
17 NCAC 10Open chapter PDF ↗17 NCAC 10 .0204 GRANTS TO COUNTIES AND CITIES TO OFFSET HURRICANE LOSSES
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17 ncac 10 .0204 GRANTS TO COUNTIES AND CITIES TO OFFSET HURRICANE LOSSES History Note: Authority S.L. 99-463; Temporary Adoption Eff. February 24, 2000 to Expire on July 1, 2000; Temporary Adoption Expired on July 1, 2000.
17 NCAC 10Open chapter PDF ↗17 NCAC 10 .0403 DEFINITIONS
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17 NCAC 10 .0403 DEFINITIONS In construing the provisions of G.S. 105-275(8)c and this Section, the following definitions and interpretations shall apply: (1) "Used Exclusively" means used only or solely, to the exclusion of all other uses. (2) "Cotton Dust" means dust present in…
17 NCAC 10Open chapter PDF ↗17 NCAC 10 .0404 SCOPE
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17 NCAC 10 .0404 SCOPE (a) The tangible personal property covered by G.S. 105-275(8)c includes the following types of equipment: (1) Safety apparel, masks, respirators, breathing apparatus or any other item of personal protective equipment used exclusively to protect employees fr…
17 NCAC 10Open chapter PDF ↗17 NCAC 10 .0405 PROCEDURE FOR CLAIMING EXCLUSION
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17 NCAC 10 .0405 PROCEDURE FOR CLAIMING EXCLUSION (a) In order to receive the benefit of G.S. 105-275(8)c, the owner must file an application for exemption with the county assessor of the county in which the property is situated as provided in G.S. 105-282.1. The application is t…
17 NCAC 10Open chapter PDF ↗