any person who engages in the business of transporting reportable petroleum products for hire by pipeline, marine vessel, railroad tank car, or transport truck. All movements of fuel, whether interstate or intrastate, must be reported. Please note: A tank wagon for hire is considered a transport truck.
Perpetual
Article 36C, Part 2 Licensing, GS §105-449.65, GS §105-449.69A
The Secretary may grant a temporary license to an applicant to transport 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