17 NCAC 12B .0402          cLAIM FOR REFUND FOR SALES TO EXEMPT ENTITIES

(a) A claim for refund for motor fuel purchased by or sold to an exempt entity listed in G.S. 105-449.88 shall be filed with the Department on Form GAS-1206, Motor Fuel Claim for Refund Exempt Entities. A person who submits Form GAS-1206 shall identify the type of exempt entity for which the refund is sought and shall complete the applicable Part of the form as follows:

(1)           A distributor or other vendor that sells North Carolina tax-paid motor fuel to an exempt entity at a price that does not include the per gallon excise tax shall use Part 1 of Form GAS-1206 and report the following:

(A)          the total gallons of motor fuel sold to the exempt entity;

(B)          the total gallons on which tare allowance was received;

(C)          the net gallons subject to refund; and

(D)          the total refund due.

(2)           A credit card company that issues a credit card to an exempt entity allowing the entity to purchase North Carolina tax-paid motor fuel that does not include the per gallon excise tax shall use Part 2 of Form GAS-1206 and report the following:

(A)          the total gallons of motor fuel purchased by the exempt entity; and

(B)          the total refund due.

(3)           An exempt entity that purchases motor fuel in North Carolina at a price that includes the per gallon excise tax shall use Part 3 of Form GAS-1206 and report the following:

(A)          the total gallons of motor fuel purchased; and

(B)          the total refund due.

(b) Sales or purchase receipts or invoices for North Carolina tax-paid motor fuel purchased by or sold to an exempt entity shall be maintained to support a claim for refund for a period of at least three years.

(c) A separate Form GAS-1206 shall be used for each type of exempt entity for which a refund is requested.

(d) A refund on motor fuel purchased by or sold to an exempt entity shall only be claimed by one party to the transaction.

History Note:        Authority G.S. 105‑262; 105‑449.105; 105-449.108;

Temporary Adoption Eff. January 1, 1996;

Eff. March 1, 1996;

Recodified from 17 NCAC 09K .0502 Eff. November 1, 2002;

Amended Eff. August 1, 2003;

Readopted Eff. November 1, 2017.