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

Current through Register Vol. 39, No. 11, December 2, 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.