17 N.C. Admin Code 12B .0201 - Racing Fuel

Racing fuel that meets all of the following requirements is not considered gasoline under G.S. 105-449.60 and is not subject to the per gallon excise tax:

(1)           Has an octane rating of 110 or higher;

(2)           Contains lead;

(3)           Does not contain detergent additives;

(4)           Does not conform to the Reid Vapor Pressure standards for reformulated or oxygenated gasoline; and

(5)           Does not meet ASTM specifications for gasoline.