section .0200 – north carolina fuel purchases

17 NCAC 12A .0201          NC RETAIL FUEL PURCHASE INVOICES

(a)  North Carolina retail fuel purchase invoices must contain the following information:

(1)           Date of purchase;

(2)           Name and address of the seller;

(3)           Number of gallons purchased;

(4)           Type of fuel purchased;

(5)           Price per gallon;

(6)           Either the company unit number of the vehicle into which the fuel was placed or the vehicle's license plate designation and the state that issued the plate; and

(7)           Purchaser's name. In the case of a leased vehicle, either the lessee or the lessor can submit receipts as the purchaser if the person who submits the receipts can establish a legal connection to the person required to file a report.

(b)  In order for the motor carrier to obtain credit for retail tax paid purchases, a receipt or invoice, a credit card receipt, a microfilm/microfiche copy, or a computer image of the receipt or invoice must be retained by the motor carrier establishing the purchases and payment of the tax.

(c)  Invoices must be maintained for a period of at least three years for possible audit by an agent of the North Carolina Department of Revenue.

History Note:        Authority G.S. 105‑262; 105‑449.39;

Eff. January 1, 1983;

Amended Eff. October 1, 1991; February 1, 1990;

Recodified from 17 NCAC 09I .0201 Eff. November 1, 2002;

Amended Eff. August 1, 2003.