Motor Fuels Tax Administrative Hearing Docket # 2003-102 - 11/05/2003

Associated Files


Issue: Whether taxpayer's use of dyed (nontaxpaid) diesel fuel in a licensed vehicle with mounted fertilizer spreading equipment is allowed under section 4082 of the Code, and is therefore lawful pursuant to G.S. 105-449.117, and whether the Division properly calculated taxpayer's operational miles, fuel purchases, and fuel consumption and correctly determined the proposed assessment of tax, penalty, and interest.