Issue: Whether taxpayer's use of dyed (nontaxpaid) diesel fuel in a licensed vehicle with mounted fertilizer spreading equipment is allowed under section 4082 of the Code, and is therefore lawful pursuant to G.S. 105-449.117, and whether the Division properly calculated taxpayer's operational miles, fuel purchases, and fuel consumption and correctly determined the proposed assessment of tax, penalty, and interest.

Administrative Tax Hearings
Document Entity Terms
Motor Fuels Tax