a person who acquires motor fuel from a supplier or from another distributor for subsequent sale. This license is optional for distributors who purchase motor fuel in North Carolina for distribution in the State. A distributor who purchases motor fuel from an elective or permissive supplier at an out-of-state terminal for import into North Carolina or purchases motor fuel from an elective or permissive supplier at an in-state terminal for export from North Carolina is required to obtain a distributor license.
Perpetual
Article 36C, Part 2 Licensing, GS §105-449.65, GS §105-449.67, GS §105-449-69A
Bond or Letter of Credit; Authority to Conduct Business in this State
The Secretary may grant a temporary license to an applicant to distribute motor fuel in this State in response to a disaster declaration. This license may be issued without requiring the applicant to file with the Secretary a bond or an irrevocable letter of credit and without requiring the applicant to be authorized to transact business in this State. The temporary license expires upon the expiration of the disaster declaration and may not be renewed or a new temporary license granted if the licensee failed to file the required returns or make payments of the required taxes.
NC Department of Revenue
Excise Tax
Motor Fuel
1429 Rock Quarry Rd
Ste. 105
Raleigh, NC 27610-
919-707-7500