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NCDOR »   Taxes & Forms »   Motor Fuels Tax »   Written Determinations Motor Fuels

Written Determinations Motor Fuels

NOTICE: The information included on this website is to be used only as a guide. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.

Pursuant to N.C. Gen. Stat. § 105-264, “[i]t is the duty of the Secretary to interpret all laws administered by the Secretary. An interpretation by the Secretary is prima facie correct.” Pursuant to N.C. Gen. Stat. § 105-264.2, “[a] written determination applies the tax law to a specific set of existing facts furnished by a particular taxpayer. A written determination is applicable only to the individual taxpayer addressed and as such has no precedential value except to the taxpayer to whom the determination is issued. A written determination includes a private letter ruling.

PLR # Subject
MFPLR 2020-0001 Importation, Credits, and Bulk Transfers
MFPLR 2015-0001MFPLR 2015-0001MFPLR 2018-0001 Butane Importation
MFPLR 2015-0001 Importation, Credits, and Bulk Transfers

Motor Fuels Tax

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  • Written Determinations Motor Fuels

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North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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https://www.ncdor.gov/taxes-forms/motor-fuels-tax/written-determinations-motor-fuels