North Carolina Administrative Code Title 17 — Revenue

17 NCAC 12B .0403

Off-Highway Claim For Refund

Official textreports.oah.state.nc.us10 subsections

# (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.

Last amended: 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.

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