17 NCAC 12b .0413 OFF-HIGHWAY AND TAXICAB REFUNDS
(a) In order to obtain a refund of tax paid on motor fuel, the following claims for refund must be filed:
(1) Persons using tax paid motor fuel, in other than licensed vehicles, must file Form Gas-1201; or
(2) Volunteer fire departments, volunteer rescue squads, "sheltered workshop" organizations recognized by the Department of Human Resources, city transit systems, and private non‑profit organizations transporting passengers under contract with or at the express designation of units of local government must file Form Gas-1200; or
(3) Operators of taxicabs must file Form Gas-1200B to obtain a refund for tax paid motor fuel used in transporting fare‑paying passengers.
(b) The claims for refund require an accounting of tax paid motor fuel purchased and used. Invoices for tax paid motor fuel must be submitted with the claim for refund.
History Note: Authority G.S. 105‑262; 105‑449.106; 105‑449.107;
Temporary Adoption Eff. January 1, 1996;
Eff. March 1, 1996;
Recodified from 17 NCAC 09K .0513 Eff. November 1, 2002;
Amended Eff. August 1, 2003.