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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 12B .0402

Claim For Refund For Sales To Exempt Entities

Official textreports.oah.state.nc.us

# (a)

A claim for refund for motor fuel purchased by or sold to an exempt entity listed in G.S. 105-449.88 shall be filed with the Department on Form GAS-1206, Motor Fuel Claim for Refund Exempt Entities. A person who submits Form GAS-1206 shall identify the type of exempt entity for which the refund is sought and shall complete the applicable Part of the form as follows:

# (1)

A distributor or other vendor that sells North Carolina tax-paid motor fuel to an exempt entity at a price that does not include the per gallon excise tax shall use Part 1 of Form GAS-1206 and report the following: (A) the total gallons of motor fuel sold to the exempt entity; (B) the total gallons on which tare allowance was received; (C) the net gallons subject to refund; and (D) the total refund due.

# (2)

A credit card company that issues a credit card to an exempt entity allowing the entity to purchase North Carolina tax-paid motor fuel that does not include the per gallon excise tax shall use Part 2 of Form GAS-1206 and report the following: (A) the total gallons of motor fuel purchased by the exempt entity; and (B) the total refund due.

# (3)

An exempt entity that purchases motor fuel in North Carolina at a price that includes the per gallon excise tax shall use Part 3 of Form GAS-1206 and report the following: (A) the total gallons of motor fuel purchased; and (B) the total refund due.

# (b)

Sales or purchase receipts or invoices for North Carolina tax-paid motor fuel purchased by or sold to an exempt entity shall be maintained to support a claim for refund for a period of at least three years.

# (c)

A separate Form GAS-1206 shall be used for each type of exempt entity for which a refund is requested.

# (d)

A refund on motor fuel purchased by or sold to an exempt entity shall only be claimed by one party to the transaction.

Last amended: Authority G.S. 105-262; 105-449.105; 105-449.108; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified from 17 NCAC 09K .0502 Eff. November 1, 2002; Amended Eff. August 1, 2003; Readopted Eff. November 1, 2017.

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In this chapter (40 sections)
  1. 17-12a-0101 · Operations Of Vehicles Excluded From Reports
  2. 17-12a-0201 · Receipt Or Invoice Requirements To Obtain Credit For…
  3. 17-12a-0202 · Withdrawals From Bulk Storage
  4. 17-12a-0301 · Refunds
  5. 17-12a-0302 · Amount Of Bond Required
  6. 17-12a-0303 · Motor Carrier Bond Requirements
  7. 17-12a-0401 · Average Miles Per Gallon Factors
  8. 17-12a-0402 · Company Factor: Lease Units
  9. 17-12a-0502 · Revocation Of Registration
  10. 17-12a-0503 · Dealer: Manufacturer: Driveaway: Transporter
  11. 17-12b-0101 · Reserved
  12. 17-12b-0102 · Exporter'S License
  13. 17-12b-0103 · Licensed Distributor Considered To Be Licensed As An…
  14. 17-12b-0104 · Notice Of Additional States
  15. 17-12b-0105 · Amount Of Bond Or Irrevocable Letter Of Credit Required
  16. 17-12b-0106 · Motor Fuel Bond Requirements
  17. 17-12b-0107 · Irrevocable Letter Of Credit
  18. 17-12b-0201 · Racing Fuel
  19. 17-12b-0301 · Reporting Information In The Proper Reporting Period
  20. 17-12b-0401 · Documenting Sales To Exempt Entities
  21. 17-12b-0402 · Claim For Refund For Sales To Exempt Entities
  22. 17-12b-0403 · Off-Highway Claim For Refund
  23. 17-12b-0404 · Record Requirements For Off-Highway Refund Claims
  24. 17-12b-0405 · Off-Highway Users With Common Storage Facilities
  25. 17-12b-0406 · Stationary Engine Mounted On A Licensed Motor Vehicle
  26. 17-12b-0407 · Off-Highway Users With Separate Tanks
  27. 17-12b-0408 · Dealers Delivering Fuel Into Off-Highway Equipment
  28. 17-12b-0409 · Vehicles With Special Mobile Equipment License
  29. 17-12b-0410 · Removal Of License Plate
  30. 17-12b-0411 · Municipal Corporation And City Transit System
  31. 17-12b-0412 · Proportional Refunds
  32. 17-12b-0414 · Eligibility For Refunds
  33. 17-12b-0501 · Rserved
  34. 17-12b-0502 · Record-Keeping Requirements Of Bulk End-Users, Retailers,…
  35. 17-12c-0201 · Equivalent Rate For Compressed Natural Gas
  36. 17-12c-0301 · Fuel From Cargo Supply Tank
  37. 17-12c-0302 · Odometer Readings
  38. 17-12c-0303 · Reserved
  39. 17-12c-0304 · Purchases Of Alternative Fuels For Nonhighway Use Only
  40. 17-12d-0101 · Reserved
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