A person who either produces an average of no more than 500,000 gallons of fuel alcohol per month during a calendar year, or a person who imports fuel alcohol outside the terminal transfer system by means of a marine vessel, a transport truck, a railroad tank car, or a tank wagon.
Perpetual
Article 36C, Part 2 Licensing, GS ยง105-449.65
Bond or Letter of Credit if the average expected annual tax liability is at least $2,000; Authority to Conduct Business in this State.
NC Department of Revenue
Excise Tax
Motor Fuel
1429 Rock Quarry Rd
Ste. 105
Raleigh, NC 27610-
919-707-7500