North Carolina Administrative Code Title 17 — Revenue

17 NCAC 12B .0412

Proportional Refunds

Official textreports.oah.state.nc.us20 subsections

# (a)

Operators of vehicles identified in G.S. 105-449.107(b) shall file Form GAS-1200C, Motor Fuels Claim for Refund Qualified Power Takeoff Vehicles to obtain a refund of North Carolina tax-paid motor fuel used in the operation of these vehicles. A separate Form GAS-1200C shall be submitted for each type of vehicle for which a refund is requested. Form GAS-1200C shall include the following information:

# (1)

the type of vehicle for which the refund is requested;

# (2)

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;

# (3)

the total gallons of North Carolina tax-paid motor fuel that was: (A) purchased during the refund period; (B) used in licensed vehicles for which no refund is requested; (C) used to operate nonhighway equipment for which a refund is requested; and (D) used to operate power takeoff vehicles including the number of vehicles and gallons of fuel used;

# (4)

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

# (5)

the total gallons of North Carolina tax-paid motor fuel accounted for;

# (6)

the total miles operated by power takeoff vehicles during the refund period;

# (7)

the total miles operated by power takeoff vehicles outside of North Carolina during the refund period;

# (8)

the percentage of out-of-state power takeoff vehicle operations;

# (9)

the total gallons of motor fuel used in power takeoff vehicles for all operations;

# (10)

the total gallons of motor fuel used in power takeoff vehicles for operations outside of North Carolina;

# (11)

a computation of the refund amount pursuant to the terms set out in G.S. 105-449.107, and including the total refund requested;

# (12)

if applicable, a list of nonhighway equipment for which a refund is requested, including the type and number of machinery or equipment, the type of fuel used, and engine horsepower;

# (13)

if applicable, a list of tank wagon vehicles for which a refund is requested, including the make and model of vehicle, the type of fuel used, and gross registered weight; and (14) if applicable, a list of motor fuel storage tanks, including the tank number, fuel type, whether the fuel is for highway or nonhighway use, and the gallon capacity of the tank.

# (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.

# (c)

The following records shall be maintained to support a claim for refund:

# (1)

mileage records that shall include odometer or hubmeter readings;

# (2)

fuel records, by vehicle;

# (3)

the quantity of material delivered, hauled, removed or disposed of, by vehicle as follows: (A) cubic yards of concrete mix delivered; (B) tons of compacted waste hauled; (C) tons of bulk feed, lime, or fertilizer hauled; (D) tons of mulch or other similar materials hauled; or (E) tons of septage removed or disposed of.

# (4)

withdrawal records kept in accordance with 17 NCAC 12B .0405, if withdrawals of motor fuel from bulk storage are used to fuel vehicles for which a refund is requested; and (5) number of gallons of motor fuel used by vehicles identified in G.S. 105-449.107(b).

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 .0512 effective November 1, 2002; Amended Eff. August 1, 2003; Readopted Eff. November 1, 2017.

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