North Carolina Administrative Code
Title 17 - REVENUE
Chapter 12 - MOTOR FUEL
Subchapter A - HIGHWAY FUEL USE TAX
Section .0300 - CREDITS AND REFUNDS
Section 12A .0303 - MOTOR CARRIER BOND REQUIREMENTS
Current through Register Vol. 38, No. 18, March 15, 2024
(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:
(b) The Department shall calculate a motor carrier's average tax liability or refund for a reporting period and set the bond amount consistent with G.S. 105-449.40(b).
Authority
G.S.
105-262;
105-449.40;
105-449.57;
Eff. January 1, 1983;
Amended Eff. August 1, 1998; January 1, 1992; October 1, 1991; March 1, 1987;
Recodified from
17 NCAC 09I
.0304 effective November 1, 2002;
Readopted Eff. November 1,
2017.