Section 105-449.106 - Quarterly refunds for nonprofit organizations, special mobile equipment, and off-highway use(a) Nonprofits. - A nonprofit organization listed below that purchases and uses motor fuel may receive a quarterly refund, for the excise tax paid during the preceding quarter, at a rate equal to the tax rate in effect under G.S. 105-449.80 for the time period for which the refund is claimed, less one cent (1¢) per gallon. Any of the following entities may receive a refund under this subsection:
(1) Repealed by Session Laws 2002-108, s. 13, effective January 1, 2003.(2) A private, nonprofit organization that transports passengers under contract with or at the express designation of a unit of local government.(3) A volunteer fire department.(4) A volunteer rescue squad.(5) A sheltered workshop recognized by the Department of Health and Human Services.(b)(Repealed effective for taxable years beginning on or after January 1, 2015) Taxi. - A person who purchases and uses motor fuel in a taxicab while the taxicab is engaged in transporting passengers for hire, or in a bus operated as part of a city transit system that is exempt from regulation by the North Carolina Utilities Commission under G.S. 62-260(a)(8), may receive a quarterly refund, for the excise tax paid during the preceding quarter, at a rate equal to the flat cents-per-gallon rate plus the variable cents-per-gallon rate in effect during the quarter for which the refund is claimed, less one cent (1¢) per gallon. For purposes of this subsection, the term "taxicab" means a motor vehicle that seats no more than nine passengers, transports passengers for hire, operates on call or demand, and accepts and solicits passengers indiscriminately. An application for a refund must be made in accordance with this Part.(c) Special Mobile Equipment. - A person who purchases and uses motor fuel for the off-highway operation of special mobile equipment registered under Chapter 20 of the General Statutes may receive a quarterly refund, for the excise tax paid during the preceding quarter, at a rate equal to the tax rate in effect under G.S. 105-449.80 for the time period for which the refund is claimed, less the amount of sales and use tax due on the fuel under this Chapter. An application for a refund must be made in accordance with this Part.(d) Off-Highway Use. - A person who purchases and uses motor fuel for a purpose other than to operate a licensed highway vehicle may receive a quarterly refund for the excise tax paid during the preceding calendar quarter. The amount of refund allowed is the tax rate in effect under G.S. 105-449.80 for the time period less the amount of sales and use tax due on the fuel under this Chapter. An application for a refund must be made in accordance with this Part.N.C. Gen. Stat. § 105-449.106
Amended by 2023 N.C. Sess. Laws 12,s. 3.17, eff. 4/3/2023.Amended by 2022 N.C. Sess. Laws 74,s. 42.4-a, eff. 1/1/2023.Amended by 2016 N.C. Sess. Laws 5,s. 4.10-b, eff. 1/1/2016.Amended by 2014 N.C. Sess. Laws 100,s. 34.6-a, eff. 1/1/2015.Amended by 2014 N.C. Sess. Laws 3,s. 9.10-a, eff. 5/29/2014.Amended by 2010 N.C. Sess. Laws 95,s. 31.(a), eff. 7/17/2010,s. 31.(b), eff. 10/1/2010.Amended by 2006 N.C. Sess. Laws 162,s. 16.(a), eff. 7/24/2006.Amended by 2005 N.C. Sess. Laws 435, s. 15, eff. 9/27/2005.Amended by 2002-108, s. 13, eff. 1/1/2003. 1995, c. 390, s. 3; 1997-6, s. 13; 1997-443, s. 11A.118(a); 1999-438, s. 24.