section .0200 – tax and liability

Link to law: 17 - revenue/chapter 12 - motor fuel/subchapter b/17 ncac 12b .0201.html
Published: 2015

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section .0200 – tax and liability


17 NCAC 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.


History Note:        Authority G.S. 105‑262; 105‑449.60;

Eff. August 1, 2003.