Part 5 - REFUNDS
- Section 105-449.105 - Monthly refunds for tax paid on exempt fuel, lost fuel, and accidental mixes that result in fuel unsuitable for highway use
- Section 105-449.105A - Monthly refunds for kerosene
- Section 105-449.105B - Monthly hold harmless refunds for licensed distributors and some licensed importers
- Section 105-449.106 - Quarterly refunds for nonprofit organizations, special mobile equipment, and off-highway use
- Section 105-449.107 - Annual refunds for certain vehicles with power attachments
- Section 105-449.107A - Sales tax due on motor fuel
- Section 105-449.108 - When an application for a refund is due
- Section 105-449.109 - Repealed
- Section 105-449.110 - Review of refund application and payment of refund
- Section 105-449.111 - Reserved
- Section 105-449.112 - Reserved
- Section 105-449.113 - Reserved
- Section 105-449.114 - Authority for agreement with Eastern Band of Cherokee Indians