1. (a) Nonprofit organizations identified in G.S. 105-449.106(a) shall file Form GAS-1200, Motor Fuels Claim for Refund Nonprofit Organizations, to obtain a refund of North Carolina tax-paid motor fuel. A nonprofit organization that submits Form GAS-1200 to request a refund shall complete all applicable lines of the form including the following:

   1. (1) the refund period of the claim;
   2. (2) the type of nonprofit organization claiming the refund;
   3. (3) a beginning inventory of North Carolina tax-paid motor fuel on hand at the first day of the refund period;

   4. (4) the total gallons of North Carolina tax-paid motor fuel that was:

      1. (A) purchased by the nonprofit organization during the refund period;
      2. (B) used by the nonprofit organization for which the refund is requested; and
      3. (C) used by the nonprofit organization for which no refund is requested;
   5. (5) an ending inventory of North Carolina tax-paid motor fuel on hand at the end of the refund period; and
   6. (6) the total refund requested.
2. (b) Receipts or invoices to support a claim for refund on North Carolina tax-paid motor fuel shall be maintained for a period of at least three years.

History Note: Authority G.S. 105‑262; 105‑449.106; 105‑449.107; 105-449.108;
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;
Readopted Eff. November 1, 2017.