A person who owns, operates or controls a motor fuel storage and distribution facility that has been assigned a terminal control number by the Internal Revenue Service, is supplied by pipeline or marine vessel, and from which motor fuel, jet fuel, or aviation gasoline may be removed at a rack.
Perpetual
Article 36C, Part 2 Licensing, GS §105-449.65
Bond or Letter of Credit in the amount of $2,000,000.00; Authority to Conduct Business in this State, Federal Certificate of Registry that is issued under §4101 of the Code
NC Department of Revenue
Excise Tax
Motor Fuel
1429 Rock Quarry Rd
Ste. 105
Raleigh, NC 27610-
919-707-7500