17 N.C. Admin. Code 12B.0413

Current through Register Vol. 39, No. 11, December 2, 2024

Section 12B .0413 - NONPROFIT ORGANIZATION CLAIM FOR REFUNDS

(a) Nonprofit organizations identified in G.S. 105-449.106(a) shall file Form GAS-1200, Motor Fuels Claim for Refund Nonprofit Organizations, to obtain a refund of North Carolina tax-paid motor fuel. A nonprofit organization that submits Form GAS-1200 to request a refund shall complete all applicable lines of the form including the following:

(1) the refund period of the claim;

(2) the type of nonprofit organization claiming the refund;

(3) a beginning inventory of North Carolina tax-paid motor fuel on hand at the first day of the refund period;

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

(A) purchased by the nonprofit organization during the refund period;

(B) used by the nonprofit organization for which the refund is requested; and

(C) used by the nonprofit organization for which no refund is requested;

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

(6) the total refund requested.

(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 .0413

Authority G.S. 105-262; 105-449.106; 105-449.107; 105-449.108;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified from 17 NCAC 09K .0513 Eff. November 1, 2002;
Amended Eff. August 1, 2003;
Readopted Eff. November 1, 2017.

Authority G.S. 105-262; 105-449.106; 105-449.107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified from 17 NCAC 09K .0513 Eff. November 1, 2002;
Amended Eff. August 1, 2003.

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