Important Notice: Reporting Guidance for Motor Fuel and Alternative Fuel Taxpayers During the Motor Fuel Tax Suspension

On October 12, 2026, the North Carolina Department of Revenue (“NCDOR”) issued an Important Notice regarding the temporary suspension of the motor fuel excise tax and dyed diesel enforcement under Session Law 2026-62. NCDOR indicated that additional administrative guidance would follow. This notice provides that guidance.

Form GAS-1202, Motor Fuels Supplier Return

A supplier1  must file Form GAS-1202 monthly and pay the motor fuel excise and inspection taxes due (collectively, “Total Amount Due”).2  This requirement remains in effect during the temporary suspension of the motor fuel excise tax from October 10 through November 30, 2026 (“Suspension Period”).3 

To calculate the Total Amount Due for the Suspension Period, a supplier must complete Form GAS-1202 and the applicable worksheet for each month:

• GAS-1202W OCT – October 2026; and
• GAS-1202W NOV – November 2026.

Each worksheet calculates an adjustment for motor fuel purchased during the Suspension Period.

Important: For each month of the Suspension Period, a supplier must complete Lines 1 through 18 of Form GAS-1202 and all applicable schedules before completing the worksheet.

Form GAS-1264, Fuel Alcohol and Biodiesel Provider Return

A fuel alcohol provider4  and a biodiesel provider5  must file Form GAS-1264 monthly and pay the motor fuel excise and inspection tax due (collectively, “Total Amount Due”).6   This filing requirement remains in effect during the temporary suspension of the motor fuel excise tax from October 10 through November 30, 2026 (“Suspension Period”).7  

To calculate the Total Amount Due for the Suspension Period, a fuel alcohol provider and a biodiesel provider must complete Form GAS-1264 and the applicable worksheet for each month of the Suspension Period: 

• GAS-1264W OCT - October 2026; and 
• GAS-1264W NOV - November 2026.

Each worksheet calculates an adjustment for motor fuel purchased during the Suspension Period. 

Important: For each month of the Suspension Period, a fuel alcohol provider and a biodiesel provider must first complete Lines 1 through 18 of Form GAS-1264 and all applicable schedules before completing each worksheet. 
 

Form GAS-1219, Motor Fuels Importer Return

A motor fuels importer8  must file Form GAS-1219 monthly and pay the motor fuel excise and inspection tax due (collectively, “Total Amount Due”).9   This filing requirement remains in effect during the temporary suspension of the motor fuel excise tax from October 10 through November 30, 2026 (“Suspension Period”).10  

To calculate the Total Amount Due for the Suspension Period, a fuel alcohol provider and a biodiesel provider must complete Form GAS-1219 and the applicable worksheet for each month of the Suspension Period: 

• Gas-1219W OCT - October 2026; and 
• Gas-1219W NOV - November 2026.

Each worksheet calculates an adjustment for motor fuel purchased during the Suspension Period. 

Important: For each month of the Suspension Period, a motor fuels importer must complete Lines 1 through 13 of Form GAS-1219 and all applicable schedules before completing each worksheet.

Form GAS-1252, Alternative Fuels Provider Return

An alternative fuels provider11  must file Form GAS-1252 monthly and pay the alternative fuel and inspection tax due (collectively, “Total Amount Due”).12   This filing requirement remains in effect during the temporary suspension of the motor fuel excise tax from October 10 through November 30, 2026 (“Suspension Period”).13  

To calculate the Total Amount Due for the Suspension Period, an alternative fuels provider must complete Lines 1 through 7 of Form GAS-1252 and the applicable worksheet for each month of the Suspension Period: 

• Gas-1252W OCT - October 2026; and 
• Gas-1252W NOV - November 2026.

Each worksheet calculates an adjustment for motor fuel purchased during the Suspension Period. 

Important: For each month of the Suspension Period, an alternative fuels provider must complete Form GAS-1252 and all applicable schedules before completing each worksheet. 
 

Form GAS-1259, Motor Fuel Backup Tax Return

A person who operates a highway vehicle using dyed diesel fuel or diverts motor fuel to a state other than the destination shown on the original bill of lading (collectively, “Backup Taxpayer”)14  must file Form GAS-1259 monthly and pay the motor fuel excise and inspection taxes due (collectively, “Total Amount Due”). This filing requirement remains in effect during the Suspension Period.15 

To calculate the Total Amount Due for the Suspension Period, a backup tax taxpayer must complete Form GAS-1259 and a separate worksheet for each month of the Suspension Period: 

• GAS-1259W OCT - October 2026; 
• GAS-1259W NOV - November 2026; and
• GAS-1259W DEC - December 2026.

Each worksheet calculates an adjustment for motor fuel purchased during the Suspension Period. 

Important: For each month of the Suspension Period, a backup tax taxpayer must complete Form GAS-1259 and all applicable schedules before completing each worksheet. 

 

• 1

  N.C. Gen. Stat. § 105-449.60(46)

• 2

  N.C. Gen. Stat. § 105-449.62 and N.C. Gen. Stat. § 105-449.90(d)(2).

• 3

  Session Law 2026-62, Section 1.(a).

• 4

  N.C. Gen. Stat. § 105-449.60(20).

• 5

  N.C. Gen. Stat. § 105-449.60(4).

• 6

  N.C. Gen. Stat. § 105-449.81(3b) and N.C. Gen. Stat. § 105-449.60(46).

• 7

  Session Law 2026-62, Section 1.(a).

• 8

  N.C. Gen. Stat. § 105-449.60(7), N.C. Gen. Stat. § 105-449.60(35), and N.C. Gen. Stat. § 105-449.60(49).

• 9

  N.C. Gen. Stat. §§ 105-449.81(2) and (3), N.C. Gen. Stat. § 105-449.83, and N.C. Gen. Stat. § 105-449.60(46).

• 10

  Session Law 2026-62, Section 1.(a)

• 11

  N.C. Gen. Stat § 105-449.130(6).

• 12

  N.C. Gen. Stat. § 105-449.136.

• 13

  Session Law 2026-62, Section 1.(a).

• 14

  N.C. Gen. Stat § 105-449.87 and N.C. Gen. Stat. § 105-449.90.

• 15

   Session Law 2026-62, Section 1.(a).

Click the link below to access the affected monthly tax return and its applicable worksheet:

Important: A terminal operator16  must file Form GAS-1209, Terminal Operator Annual Return, annually and pay the motor fuel excise and inspection taxes due (collectively, “Total Amount Due”).17  The motor fuel excise tax suspension affects the calculation of excise tax due for tax year 2026. NCDOR will publish additional filing guidance for Form GAS-1209 on its website at a later date.
 

• 16

  N.C. Gen. Stat § 105-449.60(52).

• 17

  N.C. Gen. Stat. § 105-449.85(b) and N.C. Gen. Stat.  § 105-449.90.

If a taxpayer does not comply with the requirements of Session 2026-62 or this notice, the taxpayer is subject to applicable penalties and statutory interest. The penalties that apply to each tax return include the following:

• Failure to Timely File – If a tax return is not filed on time, the taxpayer will be assessed a penalty for failure to file a tax return on the date it is due.  The penalty is 5% of the amount of tax due per month or any fraction thereof, with a maximum of 25% of the tax that is due.
• Failure to Timely Pay – If a tax payment is not paid on time, the taxpayer will be assessed a penalty for failure to pay tax on the date it is due.      The penalty is 5% of the tax not paid by the due date of the payment.

Additional guidance regarding Session Law 2026-62, including answers to frequently asked questions and detailed examples on how to complete impacted tax forms and worksheets will be published on the NCDOR website. 

To stay informed about law changes, taxpayers should subscribe to receive NCDOR e-alerts.  NCDOR e-alerts are a convenient way to receive timely information from NCDOR.

If you have any questions about this notice, you may call the Excise Tax Division at telephone number 1-877-308-9092 or 919-707-7500 (8:00 am until 4:30 pm Eastern Time, Monday through Friday), or write to Customer Service, PO Box 1168, Raleigh NC 27602-1168.

To the extent there is any change to a statute or regulation, or new case law subsequent to the date of this notice, the provisions in this important notice may be superseded or voided. To the extent that any provisions in any other notice, directive, technical bulletin, or published guidance regarding the subject of this notice and issued prior to this notice conflict with this important notice, the provisions contained in this important notice supersede the previous guidance.

October 2026

Use Form GAS-1202W-OCT to calculate the amount of motor fuels excise tax a supplier would have owed for October if the road tax had not been suspended from October 10 through October 31, 2026.

• GAS-1202W Worksheet 
• GAS-1202W Worksheet Instructions

November 2026

Use Form GAS-1202W NOV to calculate the amount of motor fuels excise tax a supplier would have owed for November if the road tax had not been suspended November 1 through November 30, 2026.

• GAS-1202W Worksheet 

• GAS-1202W Worksheet Instructions

   

October 2026

Use Form GAS-1264W OCT to calculate the amount of motor fuels excise tax a Fuel Alcohol and Biodiesel Provider would have owed for October 2026 if the road tax had not been suspended from October 10 through October 31, 2026.

• GAS-1264W Worksheet 
• GAS-1264W Worksheet Instructions

November 2026

Use Form GAS-1264W-NOV to calculate the amount of motor fuels excise tax a Fuel Alcohol and Biodiesel Provider would have owed for November if the road tax had not been suspended from November 1 through November 30, 2026.

• GAS-1264W Worksheet 
• GAS-1264W Worksheet Instructions