Motor Fuels Tax Administrative Hearing Docket # 2003-174 - 10/21/2003

Issue: Whether the civil penalty of $1,000.00 assessed against taxpayer pursuant to G.S. 105-449.118A for refusing to allow Division investigators to take a fuel sample was proper, and whether the civil penalty of $1,000.00 assessed against taxpayer pursuant to G.S. 105-449.117 for the unlawful use of dyed (nontaxpaid) diesel fuel was proper.