Form E-581, Interstate Carrier Claim for Refund State, County, and Transit Sales and Use Taxes, is updated to reflect changes made pursuant to the enactment of Session Law 2017-204.  Effective retroactively to March 1, 2016, N.C. Gen. Stat. § 105-164.14(a), as amended, provides that “[a]n interstate carrier is allowed a refund . . . of part of the sales and use taxes paid by it on the purchase in this State of railway cars and locomotives, and fuel, lubricants, repair parts, accessories, service contracts, and repair, maintenance, and installation services for a motor vehicle, railroad car, locomotive, or airplane the carrier operates.”