Reporting Information In The Proper Reporting Period

All motor fuel transactions must be reported on the tax return for the month or other filing period in which the transaction occurred and may not be carried over to a return for a subsequent period. If, after filing a return, a person discovers information that affects the return, the person must file an amended return for the affected period and must pay any tax, penalty, and interest due with the amended return.

Last amended: Authority G.S. 105-262; 105-449.90; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified from 17 NCAC 09K .0301 Eff. November 1, 2002; Amended Eff. August 1, 2003; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.

Source: view the official text

In this chapter (40 sections)

17-12a-0101 · Operations Of Vehicles Excluded From Reports
17-12a-0201 · Receipt Or Invoice Requirements To Obtain Credit For…
17-12a-0202 · Withdrawals From Bulk Storage
17-12a-0301 · Refunds
17-12a-0302 · Amount Of Bond Required
17-12a-0303 · Motor Carrier Bond Requirements
17-12a-0401 · Average Miles Per Gallon Factors
17-12a-0402 · Company Factor: Lease Units
17-12a-0502 · Revocation Of Registration
17-12a-0503 · Dealer: Manufacturer: Driveaway: Transporter
17-12b-0101 · Reserved
17-12b-0102 · Exporter'S License
17-12b-0103 · Licensed Distributor Considered To Be Licensed As An…
17-12b-0104 · Notice Of Additional States
17-12b-0105 · Amount Of Bond Or Irrevocable Letter Of Credit Required
17-12b-0106 · Motor Fuel Bond Requirements
17-12b-0107 · Irrevocable Letter Of Credit
17-12b-0201 · Racing Fuel
17-12b-0301 · Reporting Information In The Proper Reporting Period
17-12b-0401 · Documenting Sales To Exempt Entities
17-12b-0402 · Claim For Refund For Sales To Exempt Entities
17-12b-0403 · Off-Highway Claim For Refund
17-12b-0404 · Record Requirements For Off-Highway Refund Claims
17-12b-0405 · Off-Highway Users With Common Storage Facilities
17-12b-0406 · Stationary Engine Mounted On A Licensed Motor Vehicle
17-12b-0407 · Off-Highway Users With Separate Tanks
17-12b-0408 · Dealers Delivering Fuel Into Off-Highway Equipment
17-12b-0409 · Vehicles With Special Mobile Equipment License
17-12b-0410 · Removal Of License Plate
17-12b-0411 · Municipal Corporation And City Transit System
17-12b-0412 · Proportional Refunds
17-12b-0414 · Eligibility For Refunds
17-12b-0501 · Rserved
17-12b-0502 · Record-Keeping Requirements Of Bulk End-Users, Retailers,…
17-12c-0201 · Equivalent Rate For Compressed Natural Gas
17-12c-0301 · Fuel From Cargo Supply Tank
17-12c-0302 · Odometer Readings
17-12c-0303 · Reserved
17-12c-0304 · Purchases Of Alternative Fuels For Nonhighway Use Only
17-12d-0101 · Reserved

Full table of contents →