§ 119-28 – Regulations for sale of substitutes.
119-28. Regulations for sale of substitutes. All materials, fluids, or substances offered or exposed for sale, purporting to be substitutes for or motor fuel improvers, shall, before being sold, exposed or offered for sale, be submitted to the Commissioner of Agriculture for examination and inspection, and shall only be sold or offered for sale when […]
§ 119-29 – Rules and regulations of Board available to interested parties.
119-29. Rules and regulations of Board available to interested parties. It shall be the duty of the Commissioner of Agriculture to make available for all interested parties the rules and regulations adopted by the Gasoline and Oil Inspection Board for the purpose of carrying into effect the laws relating to the inspection and transportation of […]
§ 119-30 – Establishment of laboratory for analysis of inspected products.
119-30. Establishment of laboratory for analysis of inspected products. The Commissioner of Agriculture is authorized to provide for the analysis of samples of inspected articles by establishing a laboratory under the Gasoline and Oil Inspection Division for the analysis of inspected products. (1937, c. 425, s. 14; 1949, c. 1167.)
§ 119-31 – Payment for samples taken for inspection.
119-31. Payment for samples taken for inspection. The gasoline and oil inspectors shall pay at the regular market price, at the time the sample is taken, for each sample obtained for inspection purposes when request for payment is made: Provided, however, that no payment shall be made any retailer or distributor unless said retailer or […]
§ 119-21 – On failure to report, Secretary may determine tax.
119-21. On failure to report, Secretary may determine tax. Whenever any person shall neglect or refuse to make and file any report as required by this Article, or shall file an incorrect or fraudulent report, the Secretary of Revenue shall determine after an investigation the number of gallons of kerosene oil and other motor fuel […]
§ 119-23 – Administration by Commissioner of Agriculture; collection of fees by Department of Revenue and payment into State treasury; disposition of moneys by State Treasurer.
119-23. Administration by Commissioner of Agriculture; collection of fees by Department of Revenue and payment into State treasury; disposition of moneys by State Treasurer. Gasoline and oil inspection fees or taxes shall be collected by, and reports relating thereto, shall be made to, the Department of Revenue. The administration of the gasoline and oil inspection […]
§ 119-25 – Inspectors, clerks and assistants.
119-25. Inspectors, clerks and assistants. The Secretary of Revenue and the Commissioner of Agriculture, respectively, shall appoint and employ such number of inspectors, clerks and assistants as may be necessary to administer and effectively enforce all the provisions of the gasoline and oil inspection law with the administration or enforcement of which each said Commissioner […]
§ 119-15 – Definitions that apply to Article.
119-15. Definitions that apply to Article. The following definitions apply in this Article: (1) Alternative fuel. – Defined in G.S. 105-449.130. (2) Aviation gasoline. – Defined in G.S. 105-449.60. (3) Dyed diesel fuel. – Defined in G.S. 105-449.60. (4) Dyed diesel fuel distributor. – A person who acquires dyed diesel fuel from either of the […]
§ 119-15.1 – List of persons who must have a license.
119-15.1. List of persons who must have a license. (a) License. – A person may not engage in business in this State as any of the following unless the person has a license issued by the Secretary authorizing the person to engage in business: (1) A kerosene supplier. (2) A kerosene distributor. (3) A kerosene […]
§ 119-15.2 – How to apply for a license.
119-15.2. How to apply for a license. To obtain a license, an applicant must file an application with the Secretary of Revenue on a form provided by the Secretary. An application must include the applicant’s name, address, federal employer identification number, and any other information required by the Secretary. An applicant must meet the requirements […]