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Code · North Carolina · Chapter 105 — Taxation

§ 105-449.89. Restrictions on removal of motor fuel from terminal.

125 words·~1 min read·/nc/chapter-105/105-449-89

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§ 105-449.89. Restrictions on removal of motor fuel from terminal.
(a)By Bulk End-User. - An out-of-state bulk end-user may not remove motor fuel from a terminal in this State for use in the state in which the bulk end-user is located unless the bulk end-user is licensed under this Article as an exporter. An out-of-state bulk end-user that is not licensed under this Article may remove motor fuel from a bulk plant in this State.
(b)To Marine Vessel. - A supplier may not transfer motor fuel from a terminal to a marine vessel unless the person to whom the supplier transfers the motor fuel is licensed as a supplier. (1995 (Reg. Sess., 1996), c. 647, s. 22; 1997-60, s. 10; 2008-134, s. 39.)
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