North Carolina Administrative Code

17 NCAC 10 .0406 VALUATION OF EXCLUDED PROPERTY (a) After a determination has been made that certain property meets all the requirements for exclusion under G.S. 105-275(8)c, the county assessor must then establish the amount to be excluded. This determination shall be made in ac…

17 NCAC 10 .0503 COVERAGE History Note: Authority G.S. 105-289(d); 105-294(c)(d); 105-296(b); 105-299; Eff. August 1, 1984; Repealed Eff. October 1, 1993.

17 NCAC 10 .0504 CERTIFICATION REQUIREMENTS FOR cOUNTY ASSESSORS (a) Except for persons deemed to be qualified as county assessors under G.S. 105-294, every person serving as county assessor after July 1, 1983, shall, within two years after appointment, achieve a passing grade in…

17 NCAC 10 .0505 CONTINUING EDUCATION REQUIREMENTS FOR COUNTY ASSESSORS (a) Any person who serves as county assessor must attend at least 30 hours of instruction in the appraisal or assessment of property during each two-year period to be eligible for reappointment. A combination…

17 NCAC 10 .0506 CERTIFICATION REQUIREMENTS FOR COUNTY APPRAISERS (a) Every person employed in a county tax office as a real property appraiser or personal property appraiser must, within the first year of employment, attend a course of instruction in his respective area of work.…

17 NCAC 10 .0507 CONTINUING EDUCATION REQUIREMENTS FOR COUNTY APPRAISERS (a) County appraisers must attend at least one course of instruction every two years in the appraisal or assessment of the type of property they are responsible for appraising. A course of instruction, as re…

17 NCAC 10 .0508 CERTIFICATION REQUIREMENTS FOR PRIVATE FIRM APPRAISERS (a) Every person employed by an appraisal firm whose duties include the appraisal of property for a county assessor must achieve a passing grade on a comprehensive examination administered by the Department o…

17 NCAC 10 .0509 APPLICATION FOR EXAMINATION (a) Any county assessor, county appraiser or private firm appraiser who wishes to take the examination required under this Section shall apply to the Department of Revenue. An application by a county appraiser must be accompanied by a …

17 NCAC 10 .0510 APPLICATION FOR CERTIFICATION AND CONTINUING EDUCATION CREDIT (a) County assessors, county appraisers and private firm appraisers may apply to the Department of Revenue for certification as soon as they have fulfilled the requirements of this Section. Application…

17 NCAC 10 .0511 INQUIRIES History Note: Authority G.S. 105-289(d); Eff. August 1, 1984; Repealed Eff. July 1, 1993.

CHAPTER 11 - PROPERTY TAX COMMISSION SECTION .0100 - ORGANIZATION OF COMMISSION 17 NCAC 11 .0101 LOCATION The Property Tax Commission is located in the North Carolina Department of Revenue Building, at 501 North Wilmington Street, in Raleigh, North Carolina. The mailing address o…

17 NCAC 11 .0102 GENERAL PURPOSE History Note: Authority G.S. 105-288; 143B-10; 143B-217 to 143B-225; Eff. February 1, 1976; Repealed Eff. June 1, 1991.

17 NCAC 11 .0103 COMMISSION ORGANIZATION History Note: Authority G.S. 143B-217 to 143B-225; Eff. February 1, 1976; Amended Eff. June 1, 1991; Repealed Eff. July 1, 1993.

17 NCAC 11 .0205 NOTICE OF APPEAL History Note: Authority G.S. 105-290; 143B-222; Eff. February 1, 1976; Amended Eff. June 1, 1991; Repealed Eff. October 1, 1993.

17 NCAC 11 .0206 WHO SHALL HEAR THE APPEAL History Note: Authority G.S. 105-290(b); Eff. February 1, 1976; Repealed Eff. June 1, 1991.

17 NCAC 11 .0207 PLACE OF HEARING All hearings before the Commission will be held in Raleigh, North Carolina unless the Commission designates another location. History Note: Authority G.S. 105-288; 105-290; Eff. February 1, 1976; Amended Eff. June 1, 1991; Pursuant to G.S. 150B-2…

17 NCAC 11 .0208 PRE-HEARING CONFERENCE In any appeal, the Commission or the staff of the Commission may hold a conference in advance of the hearing for the purpose of simplifying the issues, stipulating certain facts or findings, and discussing any other matters which will help …

17 NCAC 11 .0209 CONDUCT OF HEARING The hearing before the Commission is a formal adversarial proceeding conducted under the rules of evidence as applied in the Trial Division of the General Courts of Justice. The North Carolina Rules of Civil Procedure do not apply to proceeding…

17 NCAC 11 .0210 VALUATION IS FINAL AND CONCLUSIVE History Note: Authority G.S. 105-290; Eff. February 1, 1976; Repealed Eff. June 1, 1991.

17 NCAC 11 .0211 JUDICIAL REVIEW History Note: Authority G.S. 105-345; Eff. February 1, 1976; Amended Eff. June 1, 1991; Repealed Eff. July 1, 1993.

17 NCAC 11 .0212 APPEALS ACKNOWLEDGED AND REPLIES THERETO PERMITTED (a) Notices of appeal to the Commission will be acknowledged in writing and an application for hearing will be mailed to the appellant. A copy of the letter of acknowledgement will also be mailed to the county as…

17 NCAC 11 .0213 COMMISSION TO BE FURNISHED DOCUMENTS PRIOR TO HEARING (a) At least ten days prior to the date of the hearing, each party to the appeal shall furnish to the secretary of the Commission six copies of all documents to be introduced at the hearing, including maps, pi…

17 NCAC 11 .0214 PARTIES TO ENTER INTO PRE-HEARING ORDER Parties shall enter into a pre-hearing order before the appeal is set for hearing. This order will include stipulations as to parties, exhibits, witnesses, issues, and any other matters which can be stipulated by the partie…

17 NCAC 11 .0215 PARTIES FURNISHED NOTICE OF PROPOSED HEARING DATE History Note: Authority G.S. 105-290; 143B-222; Eff. June 1, 1982; Amended Eff. June 1, 1991; Repealed Eff. July 1, 1993.

17 NCAC 11 .0216 LEGAL REPRESENTATION BEFORE THE COMMISSION (a) Parties appearing before the Property Tax Commission may either represent themselves if natural persons, or shall be represented by an attorney licensed to practice law in North Carolina, except as provided for in G.…

17 NCAC 11 .0217 Appearance at hearing required (a) In order to pursue an appeal, the appellant shall either appear at the scheduled hearing as permitted by Rule .0216 of this Section or be represented at the hearing by an attorney at law. Attorneys at law not authorized to pract…

17 NCAC 11 .0218 DISCOVERY (a) Parties shall exhaust all less formal opportunities to obtain discoverable material before utilizing this Rule. (b) Any means of discovery available pursuant to the North Carolina Rules of Civil Procedure, G.S. 1A-1, is allowed. If the party from wh…

17 NCAC 11 .0219 COMMISSION STAFF NOT TO BE CALLED AS WITNESSES No member of the staff of the Commission may be called as a witness in a proceeding before the Commission unless the Commission shall first find that the testimony of a staff member is necessary to prevent manifest i…

CHAPTER 12 – MOTOR FUEL TAX SUBCHAPTER 12A – HIGHWAY FUEL USE TAX section .0100 - operations 17 NCAC 12A .0101 OPERATIONS OF vEHICLES EXCLUDED FROM REPORTS History Note: Authority G.S. 105-262; 105-449.37; 105-449.44; 105-449.45; Eff. January 1, 1983; Amended Eff. August 1, 1998;…

section .0200 – north carolina fuel purchases 17 NCAC 12A .0201 Receipt or invoice requirements to obtain credit for retail fuel purchases (a) To obtain credit for retail tax-paid purchases for a motor carrier licensed pursuant to G.S. 105-449.47, the motor carrier shall retain a…

17 NCAC 12A .0202 WITHDRAWALS FROM BULK STORAGE (a) A motor carrier maintaining bulk storage of North Carolina tax-paid motor fuel shall be entitled to credit on the International Fuel Tax Agreement (IFTA) return based on the date the fuel is put into the qualified motor vehicle …

section .0300 – credits and refunds 17 NCAC 12A .0301 REFUNDS History Note: Authority G.S. 105-262; 105-266; 105-449.39; 105-449.40; Eff. January 1, 1983; Amended Eff. July 1, 2000; January 1, 1994; February 1, 1990; Recodified from 17 NCAC 09I .0302 Eff. November 1, 2002; Amende…

17 NCAC 12A .0302 AMOUNT OF BOND REQUIRED For motor carrier bonds exceeding five hundred dollars ($500.00), the amount of bond shall be rounded to the nearest one thousand dollars ($1,000.00). If the amount required is exactly between two one thousand dollar ($1,000.00) increment…

17 NCAC 12A .0303 motor carrier Bond requirements (a) The bond submitted to the Department pursuant to G.S. 105-449.40 shall be filed on Form GAS-1212, Motor Fuels Tax Liability Bond, and shall include the following information: (1) the bond number; (2) the Principal's legal name…

SECTION .0400 – TAX RETURNS AND MILES PER GALLON FACTORS 17 NCAC 12A .0401 AVERAGE MILES PER GALLON FACTORS (a) In the absence of records substantiating total miles and/or total fuel, audits will be based on average miles per gallon factors of other carriers with similar equipmen…

17 NCAC 12A .0402 COMPANY FACTOR: LEASE UNITS History Note: Authority G.S. 105-262; 105-449.44; 105-449.45; Eff. January 1, 1983; Amended Eff. March 1, 1987; Recodified from 17 NCAC 09I .0403 effective November 1, 2002; Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.

SECTION .0500 – REGISTRATION CARDS AND IDENTIFICATION MARKERS 17 NCAC 12a .0501 RESERVED

17 NCAC 12A .0502 revocation of registration History Note: Authority G.S. 105-262; 105-449.47; 105-449.57; Eff. August 1, 2003; Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.

17 NCAC 12A .0503 DEALER: MANUFACTURER: DRIVEAWAY: TRANSPORTER Motor carriers operating qualified motor vehicles as defined by the International Fuel Tax Agreement (IFTA) with a dealer, manufacturer, driveaway, or transporter license plate issued either in North Carolina or other…

SUBCHAPTER 12B – GASOLINE, DIESEL, AND BLENDS SECTION .0100 – LICENSE AND BOND 17 NCAC 12B .0101 RESERVED

17 NCAC 12B .0102 EXPORTER'S LICENSE An exporter of motor fuel from North Carolina that is not licensed as a distributor must have an exporter's license. An applicant for an exporter's license must meet the same licensing requirements as an applicant for a distributor's license, …

17 NCAC 12B .0103 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 from 17 NCAC 09K .0202 effective November 1, 2002; Expired Eff. Se…

17 NCAC 12B .0104 NOTICE OF ADDITIONAL STATES A person who imports or exports from a state different from those listed on an application for license, shall give written notification to the Secretary of the name of such state. History Note: Authority G.S. 105-262; 105-449.69(d); T…

17 NCAC 12B .0105 AMOUNT OF BOND OR IRREVOCABLE LETTER OF CREDIT REQUIRED The amount of motor fuel bond or irrevocable letter of credit shall be rounded to the nearest one thousand dollars ($1,000). If the amount required is exactly between two one thousand dollar ($1,000) increm…

17 NCAC 12B .0106 Motor fuel bond requirements (a) The bond submitted to the Department pursuant to G.S. 105-449.72 shall be filed on Form GAS-1212, Motor Fuels Tax Liability Bond, and shall include the following information: (1) the bond number; (2) the Principal's legal name; (…

17 NCAC 12B .0107 IRREVOCABLE LETTER OF CREDIT The irrevocable letter of credit submitted to the Department pursuant to G.S. 105-449.72 shall be issued on the bank's letterhead and include the following: (1) the irrevocable letter of credit number; (2) the North Carolina Departme…

section .0200 – tax and liability 17 NCAC 12B .0201 RACING FUEL Racing fuel that meets all of the following requirements is not considered gasoline under G.S. 105-449.60 and is not subject to the per gallon excise tax: (1) Has an octane rating of 110 or higher; (2) Contains lead;…

section .0300 – payment and reporting 17 NCAC 12B .0301 REPORTING INFORMATION IN THE PROPER REPORTING PERIOD All motor fuel transactions must be reported on the tax return for the month or other filing period in which the transaction occurred and may not be carried over to a retu…

section .0400 – refunds 17 NCAC 12B .0401 DOCUMENTING SALES TO EXEMPT ENTITIES A distributor or another vendor that sells motor fuel to an exempt entity may document the sales using third-party vendor lists or computer runs if the lists or runs are in a format the distributor can…

17 NCAC 12B .0402 cLAIM FOR REFUND FOR SALES TO EXEMPT ENTITIES (a) A claim for refund for motor fuel purchased by or sold to an exempt entity listed in G.S. 105-449.88 shall be filed with the Department on Form GAS-1206, Motor Fuel Claim for Refund Exempt Entities. A person who …