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.