North Carolina Administrative Code Title 17 — Revenue

17 NCAC 12b .0413

Nonprofit Organization Claim For Refunds

# (a)

Nonprofit organizations identified in G.S. 105-449.106(a) shall file Form GAS-1200, Motor Fuels Claim for Refund Nonprofit Organizations, to obtain a refund of North Carolina tax-paid motor fuel. A nonprofit organization that submits Form GAS-1200 to request a refund shall complete all applicable lines of the form including the following:

# (1)

the refund period of the claim;

# (2)

the type of nonprofit organization claiming the refund;

# (3)

a beginning inventory of North Carolina tax-paid motor fuel on hand at the first day of the refund period;

# (4)

the total gallons of North Carolina tax-paid motor fuel that was: (A) purchased by the nonprofit organization during the refund period; (B) used by the nonprofit organization for which the refund is requested; and (C) used by the nonprofit organization for which no refund is requested;

# (5)

an ending inventory of North Carolina tax-paid motor fuel on hand at the end of the refund period; and (6) the total refund requested.

# (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; 105-449.106; 105-449.107; 105-449.108; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified from 17 NCAC 09K .0513 Eff. November 1, 2002; Amended Eff. August 1, 2003; Readopted Eff. November 1, 2017.

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