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Code · North Carolina · Chapter 105 — Taxation

§ 105-449.123. Marking requirements for dyed fuel storage facilities.

296 words·~1 min read·/nc/chapter-105/105-449-123

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§ 105-449.123. Marking requirements for dyed fuel storage facilities.
(a)Requirements. - A person who is a retailer of dyed motor fuel or who stores both dyed and undyed motor fuel for use by that person or another person must mark the storage facility for the dyed motor fuel as provided in this subsection and in a manner that clearly indicates the fuel is not to be used to operate a highway vehicle. The storage facility must be marked "Dyed Diesel, Nontaxable Use Only, Penalty For Taxable Use" or "Dyed Kerosene, Nontaxable Use Only, Penalty for Taxable Use" or a similar phrase that clearly indicates the fuel is not to be used to operate a highway vehicle. The marking requirements are:
(1)The storage tank of the storage facility must be marked if the storage tank is visible.
(2)The fillcap or spill containment box of the storage facility must be marked.
(3)The dispensing device that serves the storage facility must be marked.
(4)The retail pump or dispensing device at any level of the distribution system must comply with the marking requirements.
(a1)Penalty. - A person who fails to mark the storage facility as required by subsection
(a)of this section is subject to a civil penalty of two hundred fifty dollars ($250.00). Each inspection that results in a finding of noncompliance constitutes a separate and distinct offense.
(b)Exception. - The marking requirements of this section do not apply to a storage facility that contains fuel used only for one of the purposes listed in G.S. 105-449.105A(a)(1) and is installed in a manner that makes use of the fuel for any other purpose improbable. (1997-60, s. 22; 2001-205, s. 7; 2003-349, s. 10.11; 2004-170, s. 31; 2005-435, s. 18; 2021-180, s. 42.13E(n).)
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