17 N.C. Admin Code 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.