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North Carolina General Statutes Chapter 105. Taxation § 105-449.65. List of persons who must have a license

Current as of January 01, 2023 | Updated by FindLaw Staff

(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 that business:

(1) A refiner.

(2) A supplier.

(3) A terminal operator.

(4) An importer.

(5) An exporter.

(6) A blender.

(7) A motor fuel transporter who transports motor fuel for hire.

(8) Repealed by S.L. 1999-438, § 20, eff. August 10, 1999.

(9) Repealed by S.L. 1999-438, § 21, eff. August 10, 1999.

(10) A distributor who purchases motor fuel from an elective or permissive supplier at an out-of-state terminal for import into this State.

(b) Multiple Activity.--A person who is engaged in more than one activity for which a license is required must have a separate license for each activity, unless one of the following subdivisions provides otherwise.

(1) Supplier.--A person who is licensed as a supplier is considered to have a license as a distributor. A person who is licensed as a supplier is considered to have a license as a blender.

(2) Importer.--A person who is licensed as an occasional importer or a tank wagon importer is not required to obtain a separate license as a distributor unless the importer is also purchasing motor fuel, at the terminal rack, from an elective or permissive supplier who is authorized to collect and remit the tax to the State.

(3) Distributor.--A person who is licensed as a distributor is not required to obtain a separate license as an importer if the distributor acquires fuel for import only from an elective supplier or a permissive supplier and is not required to obtain a separate license as an exporter.

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Cite this article: FindLaw.com - North Carolina General Statutes Chapter 105. Taxation § 105-449.65. List of persons who must have a license - last updated January 01, 2023 | https://codes.findlaw.com/nc/chapter-105-taxation/nc-gen-st-sect-105-449-65/

Read this complete North Carolina General Statutes Chapter 105. Taxation § 105-449.65. List of persons who must have a license on Westlaw

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