17 N.C. Admin Code 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.