North Carolina Administrative Code
Title 17 - REVENUE
Chapter 12 - MOTOR FUEL
Subchapter A - HIGHWAY FUEL USE TAX
Section .0200 - NORTH CAROLINA FUEL PURCHASES
Section 12A .0202 - WITHDRAWALS FROM BULK STORAGE
Current through Register Vol. 38, No. 18, March 15, 2024
(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 as defined in the International Fuel Tax Agreement and shall not be based on the date of purchase. The International Fuel Tax Agreement, through its Articles of Agreement, Procedures Manual, and Audit Manual (hereinafter "governing documents", including subsequent amendments and editions, are incorporated by reference. The International Fuel Tax Agreement governing documents are available at no cost at www.iftach.org.
(b) A motor carrier who withdraws fuel from bulk storage shall maintain withdrawal records containing the following information:
Authority
G.S.
105-262;
105-449.39;
105-449.37;
105-449.57;
Eff. January 1, 1983;
Amended Eff. February 1, 1990; May 1, 1987; March 1, 1987;
Recodified from
17 NCAC 09I
.0202 effective November 1, 2002;
Readopted Eff. November 1,
2017.