17 NCAC 12B .0412. PROPORTIONAL REFUNDS

(a)  Operators of vehicles identified in G.S. 105‑449.107 must file Form Gas-1200C to obtain a refund of tax paid motor fuel used in the operation of these vehicles.

(b)  The claim for refund requires an accounting of tax paid motor fuel purchased and used.  Invoices for tax paid motor fuel must be submitted with the claim for refund.

(c)  The following records must be kept to support a claim for refund:

(1)           Mileage records by vehicle.  The records must include odomoter or hubmeter readings.

(2)           Fuel records by vehicle.

(3)           Cubic yards of concrete mix delivered, by vehicle; or tons of compacted waste hauled, by vehicle; or tons of bulk feed or fertilizer hauled, by vehicle; or tons of mulch or other similar materials hauled, by vehicle.

(4)           Withdrawal records kept in accordance with 17 NCAC 12B .0405, if withdrawals of motor fuel from bulk storage are used to service vehicles for which a refund is requested.

 

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 .0512 effective November 1, 2002;

Amended Eff. August 1, 2003.