17 NCAC 12B .0403          OFF‑HIGHWAY REFUND APPLICATION INFORMATION

The following information must be given on the application for refund of tax paid on motor fuels used for off‑highway purpose:

(1)        Name of machinery or equipment in which motor fuels will be used and engine or motor number;

(2)        Type of storage equipment used for storing motor fuels used for highway and off‑highway purposes and storage capacity;

(3)        If the applicant is a farmer, each kind of crop and number of acres under cultivation;

(4)        Make, type of vehicles, model and license number, if motor fuel is used in licensed motor vehicles from the same storage tank from which off‑highway equipment is serviced;

(5)        Number of gallons of motor fuel on hand at the beginning of refund period and number of gallons on hand at the end of the refund period;

(6)        Number of gallons used for off‑highway purposes; and if motor fuel is used from same storage to operate both licensed motor vehicles and off‑highway equipment, the number of gallons used during the refund period in licensed motor vehicles.

History Note:        Authority G.S. 105‑262; 105‑449.107;

Temporary Adoption Eff. January 1, 1996;

Eff. March 1, 1996;

Recodified from 17 NCAC 09K .0503 effective November 1, 2002.