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Tax Library
NC
North Carolina Administrative Code
Title 17
Chapter 12
Subchapter B
Section .0400

Refunds

Section .0400 - RefundsSection .0400 - Refunds

Section .0300 - Payment and Reporting Section .0500 - Enforcement and Administration

Rule 12b .0401 - Documenting Sales to Exempt Entities Rule 12b .0402 - Claim for Refund for Sales to Exempt Entities Rule 12b .0403 - Off‑highway Claim for Refund Rule 12b .0404 - Record Requirements for Off-highway Refund Claims Rule 12b .0405 - Off-highway Users With Common Storage Facilities Rule 12b .0406 - Stationary Engine Mounted on a Licensed Motor Vehicle Rule 12b .0407 - Off‑highway Users With Separate Tanks Rule 12b .0408 - Dealers Delivering Fuel Into Off‑highway Equipment Rule 12b .0409 - Vehicles With Special Mobile Equipment License Rule 12b .0410 - Removal of License Plate Rule 12b .0411 - Municipal Corporation and City Transit System Rule 12b .0412 - Proportional Refunds Rule 12b .0413 - Nonprofit Organization Claim for Refunds Rule 12b .0414 - Eligibility for Refunds

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