North Carolina Administrative Code
Title 17 - REVENUE
Chapter 12 - MOTOR FUEL
Subchapter D - KEROSENE INSPECTION TAX
Section .0100 - BOND REQUIREMENTS
Section 12D .0103 - ACCEPTANCE OF BONDS AND LETTERS OF CREDIT

Universal Citation: 17 NC Admin Code 12D .0103

Current through Register Vol. 38, No. 18, March 15, 2024

(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 letter of credit submitted to the Department pursuant to G.S. 119-15.3 shall be issued on the bank's letterhead and shall include all information set out in 17 NCAC 12B .0107.

Authority G.S. 105-262; 119-15.3;
Eff. January 1, 1983;
Amended Eff. August 1, 1998; January 1, 1992; October 1, 1992; March 1, 1987;
Recodified from 17 NCAC 09J .0203 effective November 1, 2002;
Amended Eff. August 1, 2003;
Readopted Eff. November 1, 2017.

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