17 N.C. Admin. Code 12B.0408

Current through Register Vol. 39, No. 11, December 2, 2024
Section 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 sold, the purchaser may receive a refund on the motor fuel purchased and used.

17 N.C. Admin. Code 12B .0408

Authority G.S. 105-262; 105-449.107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified from 17 NCAC 09K .0508 effective November 1, 2002;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
Authority G.S. 105-262; 105-449.107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified from 17 NCAC 09K .0508 effective November 1, 2002.