§ 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 […]
§ 119-13.1 – Definitions.
119-13.1. Definitions. As used in this Article: (1) "Lubricating oil" means any oil classified for the use in an internal combustion engine, hydraulic system, gear box, differential, or wheel bearings. (1a) "Recycled oil" means any oil prepared from used oil for energy recovery or reuse as a petroleum product by reclaiming, reprocessing, rerefining, or other […]
§ 119-13.2 – Labels required on sealed containers; oil to meet minimum specifications.
119-13.2. Labels required on sealed containers; oil to meet minimum specifications. (a) It shall be unlawful to offer for sale or sell or deliver in this State previously used oil that has not been rerefined or recycled oil that has not been rerefined, as defined in G.S. 119-13.1, in a sealed container unless this container […]
§ 119-13.3 – Violation a misdemeanor.
119-13.3. Violation a misdemeanor. Any person, firm, or corporation violating any of the provisions of this Article shall for each offense be guilty of a Class 1 misdemeanor. For a second or subsequent offense, the person shall also be enjoined from selling or distributing previously used oil for not less than one year nor more […]
§ 119-14 – Title of Article.
119-14. Title of Article. This Article shall be known as the Gasoline and Oil Inspection Act. (1937, c. 425, s. 1.)
§ 119-8 – Sale of fuels, etc., different from advertised name prohibited.
119-8. Sale of fuels, etc., different from advertised name prohibited. No person, firm, partnership, copartnership, or corporation shall keep, expose or offer for sale, or sell any liquid fuels, lubricating oils, greases or other similar products from any container, tank, pump or other distributing device other than those manufactured or distributed by the manufacturer or […]
§ 119-9 – Imitation of standard equipment prohibited.
119-9. Imitation of standard equipment prohibited. It shall be unlawful for any person, firm or corporation to disguise or camouflage his or their own equipment, by imitating the design, symbol, or trade name of the equipment under which recognized brands of liquid fuels, lubricating oils and similar products are generally marketed. (1933, c. 108, s. […]
§ 119-10 – Juggling trade names, etc., prohibited.
119-10. Juggling trade names, etc., prohibited. It shall be unlawful for any person, firm or corporation to expose or offer for sale or sell under any trademark, trade name or name or other distinguishing mark any liquid fuels, lubricating oils, greases or other similar products other than those manufactured or distributed by the manufacturer or […]