§ 105‑449.123. Markingrequirements for dyed fuel storage facilities.
(a) Requirements. Aperson who is a retailer of dyed motor fuel or who stores both dyed and undyedmotor fuel for use by that person or another person must mark the storagefacility for the dyed motor fuel as follows in a manner that clearly indicatesthe fuel is not to be used to operate a highway vehicle. The storage facilitymust be marked "Dyed Diesel, Nontaxable Use Only, Penalty For TaxableUse" or "Dyed Kerosene, Nontaxable Use Only, Penalty for TaxableUse" or a similar phrase that clearly indicates the fuel is not to be usedto operate a highway vehicle. A person who intentionally fails to mark thestorage facility as required by this section is subject to a civil penaltyequal to the excise tax at the motor fuel rate on the inventory held in thestorage tank at the time of the violation. If the inventory cannot bedetermined, then the penalty is calculated on the capacity of the storage tank.
(1) The storage tank ofthe storage facility must be marked if the storage tank is visible.
(2) The fillcap or spillcontainment box of the storage facility must be marked.
(3) The dispensingdevice that serves the storage facility must be marked.
(4) The retail pump ordispensing device at any level of the distribution system must comply with themarking requirements.
(b) Exception. Themarking requirements of this section do not apply to a storage facility thatcontains fuel used only for one of the purposes listed in G.S. 105‑449.105A(a)(1)and is installed in a manner that makes use of the fuel for any other purposeimprobable. (1997‑60,s. 22; 2001‑205, s. 7; 2003‑349, s. 10.11; 2004‑170, s. 31;2005‑435, s. 18.)
§ 105‑449.123. Markingrequirements for dyed fuel storage facilities.
(a) Requirements. Aperson who is a retailer of dyed motor fuel or who stores both dyed and undyedmotor fuel for use by that person or another person must mark the storagefacility for the dyed motor fuel as follows in a manner that clearly indicatesthe fuel is not to be used to operate a highway vehicle. The storage facilitymust be marked "Dyed Diesel, Nontaxable Use Only, Penalty For TaxableUse" or "Dyed Kerosene, Nontaxable Use Only, Penalty for TaxableUse" or a similar phrase that clearly indicates the fuel is not to be usedto operate a highway vehicle. A person who intentionally fails to mark thestorage facility as required by this section is subject to a civil penaltyequal to the excise tax at the motor fuel rate on the inventory held in thestorage tank at the time of the violation. If the inventory cannot bedetermined, then the penalty is calculated on the capacity of the storage tank.
(1) The storage tank ofthe storage facility must be marked if the storage tank is visible.
(2) The fillcap or spillcontainment box of the storage facility must be marked.
(3) The dispensingdevice that serves the storage facility must be marked.
(4) The retail pump ordispensing device at any level of the distribution system must comply with themarking requirements.
(b) Exception. Themarking requirements of this section do not apply to a storage facility thatcontains fuel used only for one of the purposes listed in G.S. 105‑449.105A(a)(1)and is installed in a manner that makes use of the fuel for any other purposeimprobable. (1997‑60,s. 22; 2001‑205, s. 7; 2003‑349, s. 10.11; 2004‑170, s. 31;2005‑435, s. 18.)
§ 105‑449.123. Markingrequirements for dyed fuel storage facilities.
(a) Requirements. Aperson who is a retailer of dyed motor fuel or who stores both dyed and undyedmotor fuel for use by that person or another person must mark the storagefacility for the dyed motor fuel as follows in a manner that clearly indicatesthe fuel is not to be used to operate a highway vehicle. The storage facilitymust be marked "Dyed Diesel, Nontaxable Use Only, Penalty For TaxableUse" or "Dyed Kerosene, Nontaxable Use Only, Penalty for TaxableUse" or a similar phrase that clearly indicates the fuel is not to be usedto operate a highway vehicle. A person who intentionally fails to mark thestorage facility as required by this section is subject to a civil penaltyequal to the excise tax at the motor fuel rate on the inventory held in thestorage tank at the time of the violation. If the inventory cannot bedetermined, then the penalty is calculated on the capacity of the storage tank.
(1) The storage tank ofthe storage facility must be marked if the storage tank is visible.
(2) The fillcap or spillcontainment box of the storage facility must be marked.
(3) The dispensingdevice that serves the storage facility must be marked.
(4) The retail pump ordispensing device at any level of the distribution system must comply with themarking requirements.
(b) Exception. Themarking requirements of this section do not apply to a storage facility thatcontains fuel used only for one of the purposes listed in G.S. 105‑449.105A(a)(1)and is installed in a manner that makes use of the fuel for any other purposeimprobable. (1997‑60,s. 22; 2001‑205, s. 7; 2003‑349, s. 10.11; 2004‑170, s. 31;2005‑435, s. 18.)
