17 NCAC 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 NCAC 12B .0404 RECORD requirements for off-highway refund claims (a) A receipt or invoice for each retail purchase of motor fuel made for off-highway use, shall be maintained to substantiate claims for refund, as follows: (1) Receipts or invoices shall contain the following information: (A) the date of purchase; (B) the name of both the purchaser and seller; (C) the address of the seller; (D) the number of gallons purchased; (E) the type of fuel purchases; (F) the price per gallon, the total amount paid, or both; and (G) a vehicle number, equipment number, or other identifier of the vehicle or equipment being fueled. (2) A daily, weekly, or monthly statement of retail motor fuel purchases shall be accepted provided it is prepared by the seller and shows all of the information on each purchase of motor fuel that is required on an individual receipt or invoice. (3) Receipts, invoices, or statements showing alterations or erasures, and prepaid receipts or invoices, shall not be accepted. (4) Receipts, invoices, or statements shall be maintained to substantiate inventory at the beginning of the refund period even if no claim for refund was filed in the preceding refund period. (5) Receipts, invoices, or statements shall be maintained for a period of at least three years. (b) For withdrawals of motor fuel from bulk storage for off-highway use, the following records shall be maintained for claims for refunds: (1) Delivery receipts or invoices that shall contain the information listed in Parts (a)(1)(A) through (a)(1)(G) of this Rule; (2) A monthly inventory reconciliation for each bulk tank; (3) The capacity of each tank; and (4) Withdrawal records for each bulk tank. Bulk withdrawal records shall contain the following information: (A) the location of the bulk storage from which the withdrawal was made; (B) the date of the withdrawal; (C) the quantity of fuel withdrawn; (D) the type of fuel withdrawn; and (E) the vehicle number, equipment number, or other identifier of the vehicle or equipment being fueled. 17 NCAC 12B .0405 OFF-HIGHWAY USERS with COMMON STORAGE FACILITIES No refund is due on motor fuel used to operate the engine of a motor vehicle licensed to travel on the streets and highways, unless otherwise provided by law. If motor fuel is used from the same storage tank from which both licensed motor vehicles and off-highway equipment are serviced, a daily use record must be kept to substantiate the amount withdrawn for licensed motor vehicles and non-licensed equipment. These records must be kept for three calendar years from the date the claim for refund was due to be filed. 17 NCAC 12B .0406 STATIONARY ENGINE MOUNTED ON A LICENSED MOTOR VEHICLE No refund is due on motor fuel used to operate a stationary engine mounted on a licensed motor vehicle, except as identified in G.S. 105-449.107, if the motor fuel is used from the same storage tank mounted on the vehicle for the purpose of operating both the stationary engine and the engine used to operate a licensed motor vehicle over the streets and highways. 17 NCAC 12B .0407 OFF-HIGHWAY USERS WITH SEPARATE TANKS If separate tanks are used for storage of motor fuels for highway and off-highway use, the seller must indicate on the invoices at the time of delivery whether the motor fuel is for highway or off-highway use. 17 NCAC 12B .0408 DEALERS DELIVERING FUEL INTO OFF-HIGHWAY EQUIPMENT Dealers of off-highway equipment powered by motor fuel may receive a refund on motor fuel placed into their equipment provided there is no charge for the fuel when the equipment is sold. If the motor fuel is sold, the purchaser may receive a refund on the motor fuel purchased and used. 17 NCAC 12B .0409 VEHICLES WITH SPECIAL MOBILE EQUIPMENT LICENSE