Issue: Whether the civil penalty of $1,000.00 assessed against taxpayer pursuant to G.S. 105-449.118A for refusing to allow Division investigators to take a fuel sample was proper, and whether the civil penalty of $1,000.00 assessed against taxpayer pursuant to G.S. 105-449.117 for the unlawful use of dyed (nontaxpaid) diesel fuel was proper.

Administrative Tax Hearings
Document Entity Terms
Motor Fuels Tax