North Carolina § 105-449 - 139. Miscellaneous provisions.

§ 105-449. 139. Miscellaneous provisions.

Records. - A licensee must keep a record of all documents used to determine the information provided in a return filed under this Article. The records must be kept for three years from the due date of the return to which the records apply. The records are open to inspection during business hours by the Secretary or a person designated by the Secretary. Violations. - The offenses listed in subdivisions (1) through (9) of G.S. 105-449.120 apply to this Article. In applying those offenses to this Article, references to "this Article" are to be construed as references to Article 36D and references to "motor fuel" are to be construed as references to alternative fuel. Lists. - The Secretary must make available a list of licensed alternative fuel providers to each licensed bulk end-user and licensed retailer. The Secretary must also make available a list of licensed bulk end-users and licensed retailers to each licensed alternative fuel provider. A list must state the name, account number, and business address of each licensee on the list. The Secretary must update the lists required under this section annually. History (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 49; 2008-134, s. 58; 2017-204, s. 4.6(c); 2020-58, s. 2.2(d).) Editor's Note. - Session Laws 2017-204, s. 4.9, provides in part: "The remainder of this part is effective when it becomes law [August 11, 2017] and applies to requests for review filed on or after that date and to requests for review pending on that date for which the Department reissues a request for additional information, allows the taxpayer time to respond by the requested response date, and provides notification to the taxpayer that failure to timely respond to the request will result in the request for review being subject to the provisions of G.S. 105-241.13 A." Session Laws 2017-204, s. 7.1, is a severability clause. Effect of Amendments. - Session Laws 2008-134, s. 58, effective January 1, 2009, substituted "bulk end-user" for "bulk-end user" twice in subsection (c). Session Laws 2017-204, s. 4.6(c), effective August 11, 2017, substituted "licensee" for "license holder" throughout the section. For applicability, see editor's note. Session Laws 2020-58, s. 2.2(d), effective June 30, 2020, in subsection (c), substituted "make available a list" for "also give a list" in the first and second sentences, and substituted "update the lists required under this section annually" for "send an annual update of a list to each licensee, as appropriate" in the last sentence.