Motor Fuels Tax Administrative Hearing Docket # 2003-297 - 12/15/2003

Issue: Whether the Secretary should refund previously paid civil penalties assessed against taxpayer for the unlawful dispensing and use of dyed diesel fuel in its licensed vehicles, and whether, in the absence of withdrawal records or other verifiable information, coupled with taxpayer's documented misuse of nontaxpaid fuel, the Division properly calculated taxpayer's special fuels tax liability pursuant to G.S. 105-449.87(b).