North Carolina Administrative Code

17 NCAC 12B .0403 OFF-HIGHWAY claim for REFUND (a) A claim for refund for North Carolina tax-paid motor fuel used for an off-highway purpose shall be filed with the Department on Form GAS-1201, Motor Fuels Claim for Refund Tax-Paid Motor Fuel Used Off-Highway. A person who submit…

17 NCAC 12B .0404 RECORD requirements for off-highway refund claims (a) A receipt or invoice for each retail purchase of motor fuel made for off-highway use, shall be maintained to substantiate claims for refund, as follows: (1) Receipts or invoices shall contain the following in…

17 NCAC 12B .0405 OFF-HIGHWAY USERS with COMMON STORAGE FACILITIES No refund is due on motor fuel used to operate the engine of a motor vehicle licensed to travel on the streets and highways, unless otherwise provided by law. If motor fuel is used from the same storage tank from …

17 NCAC 12B .0406 STATIONARY ENGINE MOUNTED ON A LICENSED MOTOR VEHICLE No refund is due on motor fuel used to operate a stationary engine mounted on a licensed motor vehicle, except as identified in G.S. 105-449.107, if the motor fuel is used from the same storage tank mounted o…

17 NCAC 12B .0407 OFF-HIGHWAY USERS WITH SEPARATE TANKS If separate tanks are used for storage of motor fuels for highway and off-highway use, the seller must indicate on the invoices at the time of delivery whether the motor fuel is for highway or off-highway use. History Note: …

17 NCAC 12B .0408 DEALERS DELIVERING FUEL INTO OFF-HIGHWAY EQUIPMENT Dealers of off-highway equipment powered by motor fuel may receive a refund on motor fuel placed into their equipment provided there is no charge for the fuel when the equipment is sold. If the motor fuel is sol…

17 NCAC 12B .0409 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 from 17 NCAC 09K .0509 effective November 1, 2002; Expired Eff. September 1, 2016 pursuant t…

17 NCAC 12B .0410 REMOVAL OF LICENSE PLATE To obtain a refund on North Carolina tax-paid motor fuel used in vehicles that will not be operated on streets or highways, a person shall remove the vehicle license plates and surrender the plates to the Commissioner of Motor Vehicles o…

17 NCAC 12B .0411 municipal corporation and city transit system History Note: Authority G.S. 105-262; 105-449.88; 105-449.106; Eff. March 1, 1996; Amended Eff. August 1, 1998; Recodified from 17 NCAC 09K .0511 Eff. November 1, 2002; Amended Eff. August 1, 2003; Expired Eff. Septe…

17 NCAC 12B .0412 PROPORTIONAL refunds (a) Operators of vehicles identified in G.S. 105-449.107(b) shall file Form GAS-1200C, Motor Fuels Claim for Refund Qualified Power Takeoff Vehicles to obtain a refund of North Carolina tax-paid motor fuel used in the operation of these vehi…

17 NCAC 12b .0413 nonprofit organization claim for REFUNDS (a) Nonprofit organizations identified in G.S. 105-449.106(a) shall file Form GAS-1200, Motor Fuels Claim for Refund Nonprofit Organizations, to obtain a refund of North Carolina tax-paid motor fuel. A nonprofit organizat…

17 NCAC 12B .0414 Eligibility for refunds History Note: Authority G.S. 105-262; 105-449.121; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified from 17 NCAC 09K .0514 Eff. November 1, 2002; Amended Eff. August 1, 2003; Repealed Eff. November 1, 2017.

SECTION .0500 – ENFORCEMENT AND ADMINISTRATION 17 NCAC 12B .0501 RSERVED

17 NCAC 12B .0502 RECORD-KEEPING REQUIREMENTS OF BULK END-USERS, RETAILERS, AND USERS A person who is subject to audit pursuant to G.S. 105-449.121(b) shall maintain the following records for a period of three years, as follows: (1) Users shall maintain: (a) all fuel receipts and…

17 NCAC 12b .0503 LICENSED VEHICLES USING DYED DIESEL FUEL The penalties set out in G.S. 105-449.117 for using dyed diesel fuel in a highway vehicle that is licensed or required to be licensed may be assessed whenever the presence of dye is detected in a sample taken from the fue…

SUBCHAPTER 12C – ALTERNATIVE FUEL SECTION .0100 – RESERVED

SECTION .0200 - TAX AND LIABILITY 17 NCAC 12C .0201 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 from 17 NCAC 09L .0301 effective November 1, 2002; Expired Eff…

SECTION .0300 - PAYMENT AND REPORTING 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 …

17 NCAC 12C .0302 ODOMETER READINGS (a) Alternative fuel providers reporting and paying tax on alternative fuel vehicles on the mileage basis set forth in Rule .0301(a) of this Section shall keep records of the number of miles driven each month based on odometer readings. (b) Alt…

17 NCAC 12C .0303 RESERVED

17 NCAC 12C .0304 PURCHASES OF ALTERNATIVE FUELS for nonhighway use only Persons who purchase or store alternative fuels only for nonhighway purposes shall not be required to keep inventories or report bulk purchases. History Note: Authority G.S. 105-262; 105-449.138; Temporary A…

SUBCHAPTER 12D – KEROSENE INSPECTION TAX SECTION .0100 – BOND REQUIREMENTS 17 NCAC 12D .0101 RESERVED

17 NCAC 12d .0102 aMOUNT OF bOND REQUIRED The amount of bond required of a licensed kerosene distributor or a kerosene supplier pursuant to G.S. 119-15.3 shall be based on the kerosene distributor's or supplier's average monthly taxable sales and use of kerosene in North Carolina…

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 lette…

CHAPTER 01 – DEPARTMENTAL RULES subchapter 01A - General SECTION .0100 – Organization of Department Codifier's Note: The rules in Chapter 01 were transferred to Subchapter 01A effective April 1, 2026. 18 NCAC 01A .0101 SECRETARY OF STATE The Secretary of State is the head of the …

18 NCAC 01A .0102 STRUCTURE History Note: Authority G.S. 147-36; Eff. February 1, 1976; Repealed Eff. September 1, 1988.

Section .0200 – Petitions for rulemaking 18 NCAC 01A .0103 PETITION FOR RULE-MAKING OR DECLARATORY RULING (a) Petition for Rule-Making. Any person wishing to petition the Department of the Secretary of State requesting the adoption, amendment, or repeal of a rule shall submit his…

Chapter 02 – trademark registration SECTION .0100 - GENERAL PROVISIONS 18 NCAC 02 .0101 FUNCTIONS History Note: Authority G.S. 143A-8; 143A-9; 147-36; Eff. February 1, 1976; Repealed Eff. September 1, 1988.

18 NCAC 02 .0102 SECRETARY OF STATE (transferred to 18 ncac 01 .0101 Eff. April 1, 2024)

18 NCAC 02 .0103 DEPUTY SECRETARY OF STATE History Note: Authority G.S. 80-3; 160A-9.4; 160A-29; 160A-39; 160A-51; Eff. February 1, 1976; Amended Eff. September 1, 1988; Repealed Eff. May 1, 2003.

SECTION .0300 - TRADEMARKS 18 NCAC 02 .0301 DEFINITIONS As used in this Section the word "mark" shall include both trademarks and service marks, and the word "Department" shall mean the Department of the Secretary of State. History Note: Authority G.S. 80-1; Eff. February 1, 1976…

18 NCAC 02 .0302 FORMS Applications for registration and renewal of marks must be on a current form supplied by the Secretary of State. Requests for forms shall be directed to the Department of the Secretary of State, P.O. Box 29622, Raleigh, North Carolina 27626-0622. The forms …

18 NCAC 02 .0303 REGISTRATION (a) Multiple Registrations. Only one mark in one class may be included on each application for registration. A separate application and filing fee is required for each class in which registration is desired. (b) Description of Mark. A description of …

18 NCAC 02 .0304 ASSIGNMENT (a) Any form of assignment of a mark and its registration which meets the requirements of G.S. 80-6 and contains the name and business address of the assignee may be recorded. Suggested forms will be furnished on request to the Department of the Secret…

18 NCAC 02 .0305 AUTOMATIC TRANSFER The merger or consolidation of a corporate registrant will be recognized as an automatic transfer of the registration of any mark to the surviving or resulting corporation. Notation in the trademark records of the Department of the Secretary of…

18 NCAC 02 .0306 NAME CHANGE If the name of a corporate registrant is changed by amendment to its charter, proper notation of the change will be made in the trademark records upon written request from the registrant subject to the following: (1) If the charter document effecting …

18 NCAC 02 .0307 RENEWALS (a) Notice of expiration of the registration of a mark will be mailed to the last known address of the registrant at the beginning of the sixth month prior to expiration. A current form "Application for Renewal of Registration of Trademark or Service Mar…

18 NCAC 02 .0308 OTHER CHANGES Changes in the address of the registrant, and a listing of additional goods within the registration classification will be noted in the trademark records of the department upon written request from the registrant. History Note: Authority G.S. 80-7; …

CHAPTER 03 - PUBLICATIONS DIVISION section .0100 - GENERAL PROVISIONS 18 NCAC 03 .0101 LOCATION AND HOURS History Note: Authority G.S. 147-36; 147-54.1; Eff. February 1, 1976; Amended Eff. April 1, 2003; September 1, 1988; Pursuant to G.S. 150B-21.3A, rule expired Eff. December 1…

18 NCAC 03 .0102 DIVISION HEAD History Note: Authority G.S. 147-54.1; Eff. February 1, 1976; Repealed Eff. September 1, 1988.

18 NCAC 03 .0103 DUTIES History Note: Authority G.S. 147-54.1; 147-54.2; Eff. February 1, 1976; Repealed Eff. September 1, 1988.

CHAPTER 04 – Business Registration DIVISION SECTION .0100 - GENERAL PROVISIONS 18 NCAC 04 .0101 LOCATION AND HOURS The Business Registration Division of the Department of the Secretary of State is located in the Old Revenue Complex, 2 S. Salisbury Street, Raleigh, North Carolina …

18 NCAC 04 .0102 ADMINISTRATION AND FUNCTIONS (a) The Division shall be responsible for filing and maintaining documents on behalf of corporations, limited liability companies, limited liability partnerships, and limited partnerships whenever filing with the Secretary of State is…

SECTION .0200 - PAYMENT OF FEES AND TAXES 18 NCAC 04 .0201 TENDER OF FEE Filing of any document shall be accomplished only upon tender of applicable filing fee to the Division. History Note: Authority G.S. 55-1-22; 55-1-30; 55A-1-22; 55A-1-30; 55D-5; 57D-1-22; 57D-1-30; 59-1106; …

18 NCAC 04 .0202 FORM OF PAYMENT Payment shall be by cash, check or money order. Check or money order shall be payable to Secretary of State, to the State of North Carolina, or to the State Treasurer. History Note: Authority G.S. 55-1-22; 55-1-30; 55A-1-22; 55A-1-30; 55D-5; 57D-1…

18 NCAC 04 .0203 INVOICES Upon request for documents on file or certificates of information not accompanied by the applicable fee, the Division shall prepare and remit the material requested, accompanied by an invoice for the applicable fee, unless it is determined by the Busines…

18 NCAC 04 .0204 CANCELLATION FOR NONPAYMENT After the filing of any document, if the Division determines that the payment of fees and taxes tendered is for any reason insufficient; and, after notice and reasonable opportunity is given to the proper party to submit payment, it is…

18 NCAC 04 .0205 OVERPAYMENT History Note: Authority G.S. 55-1-30; 55A-1-30; 55D-5; 57D-1-30; Eff. February 1, 1976; ARRC Objection Lodged June 21, 1990; Temporary Amendment Eff. July 1, 1990 For a Period of 180 Days to Expire on December 27, 1990; ARRC Objection Removed August 2…

18 NCAC 04 .0206 DOCUMENTS NOT SPECIFICALLY PROVIDED FOR When any document is filed for any corporation organized under a statute other than one found in Chapter 55 or 55A, and no fee is specifically provided in the applicable statute, the fee for such filing shall be the fee pro…

SECTION .0300 - FILING OF DOCUMENTS 18 NCAC 04 .0301 GENERAL PROVISIONS History Note: Filed as a Temporary Repeal Eff. July 1, 1990 For a Period of 180 Days to Expire on December 27, 1990; Authority G.S. 55-168; 55-170; 55A-81; 55A-83; 55B-13; 105-230; 105-232; Eff. February 1, 1…