17 N.C. Admin. Code 12B.0403

Current through Register Vol. 39, No. 9, November 1, 2024

Section 12B .0403 - OFF HIGHWAY CLAIM FOR REFUND

(a) A claim for refund for North Carolina tax-paid motor fuel used for an off-highway purpose shall be filed with the Department on Form GAS-1201, Motor Fuels Claim for Refund Tax-Paid Motor Fuel Used Off-Highway. A person who submits Form GAS-1201 shall complete all lines and applicable parts of the form as follows:

(1) a beginning inventory of North Carolina tax-paid motor fuel on hand at the first day of the year for which a refund is requested;

(2) the total gallons of North Carolina tax-paid motor fuel that was:

(A) purchased during the refund period;

(B) used in off-highway equipment for which a refund is requested; and

(C) used in licensed vehicles for which no refund is requested;

(3) an ending inventory of North Carolina tax-paid motor fuel on hand at the end of the refund period;

(4) the total gallons of North Carolina tax-paid motor fuel accounted for;

(5) the total refund amount requested;

(6) a list of applicable off-highway machinery, equipment, and boats using North Carolina tax-paid motor fuel for which a refund is requested, including the type and number of machinery, equipment, or boat(s) and fuel tank capacity;

(7) a list of applicable motor fuel bulk storage tanks, including tank number, fuel type, whether the fuel is for highway or off-highway use, and the gallon capacity of the tank;

(8) a list of applicable motor vehicles owned or leased, including the make and type of vehicle, type of fuel used, and gross license weight for trucks; and

(9) a list of applicable farm refund information, including the type of crop and number of acres cultivated.

(b) Receipts or invoices to support a claim for refund on North Carolina tax-paid motor fuel shall be maintained for a period of at least three years.

17 N.C. Admin. Code 12B .0403

Authority G.S. 105-262; 105-449.107; 105-449.108;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified from 17 NCAC 09K .0503 effective November 1, 2002;
Readopted Eff. November 1, 2017.

Authority G.S. 105-262; 105-449.107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified from 17 NCAC 09K .0503 effective November 1, 2002.

Readopted by North Carolina Register Volume 32, Issue 11, December 1, 2017 effective 11/1/2017.