Any person engaged in the practice of exporting motor fuel. Motor fuel delivered out-of-state by or for the seller constitutes an export by the seller. Motor fuel delivered out-of-state by or for the purchaser constitutes an export by the purchaser.
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 export 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 with the Secretary of 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