Documents

The 2017 legislative session brought many changes to the Revenue laws and the North Carolina Department of Revenue. These changes are detailed in the 2017 Tax Law Changes by taxing schedule and General Statute.

Pursuant to the requirement of Section 305 of the Streamlined Sales and Use Tax Agreement, the databases at the following links specify the boundaries for all taxing jurisdictions in North Carolina using the Federal Information Processing Standards codes, with extensions for special taxing jurisdictions as of the dates indicated for each database.

Use for November 2017 and prior

This return is to be filed by NC licensed motor fuel transporters who transport motor fuel with a North Carolina destination or who export motor fuel out of North Carlolina.

Applicable Forms
GAS-1301, Motor Fuel Transporter Return
GAS-1301 Instr., Motor Fuel Transporter Return Instructions
GAS-1301DS, Motor Fuel Transporter Schedule of Deliveries

Use for November 2017 and prior

An Excise Tax return required to be filed by a fuel alcohol and biodiesel provider licensees who produce ethanol or biodiesel; or import ethanol or biodiesel outside the terminal transfer system into North Carolina by rail, marine vessel or transport truck

Motor Fuel Backup Tax Return Motor Fuel Backup Tax Return Instructions Motor Fuel Backup Tax Return Schedule of Disbursements

Alternative Fuel Provider Return Alternative Fuel Provider Return Instructions Alternative Fuels Provider Schedule of Disbursements

Use for November 2017 and prior

All terminal operators who provide terminal services must file the Terminal Operator Return. Terminal operators who operate more than one terminal must file a separate report for each terminal.

GAS-1204, Motor Fuel Terminal Operator Return
GAS-1204 Instr., Motor Fuel Terminal Operator Return Instructions
GAS-1204DS, Motor Fuel Terminal Operator Schedule of Disbursements
GAS-1204RS, Motor Fuel Terminal Operator Schedule of Receipts

Motor Fuel Supplier Return (GAS-1202), instructions (GAS-1202Instr), schedule of disbursements (GAS-1202DS), and schedule of tax-paid receipts (GAS-1202TR)

GAS-1241, Motor Fuel Claim for Refund Licensed Distributor/Importer Hold Harmless

GAS-1241 Instr, Motor Fuel Claim for Refund Licensed Distributor/Importer Hold Harmless Return Instructions

GAS-1241RS, Motor Fuel Claim for Refund Licensed Distributor/Importer Hold Harmless Schedule of Tax-Paid Receipts

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