Important Notices and Frequently Asked Questions About Motor Fuels Tax

SubjectEffective Date
Important Notice: Guide for Dyed Diesel UseAugust 30, 2023
Laws Governing Retailers' Dispensing and Selling Non-Tax-Paid Motor FuelAugust 30, 2023
Important Notice: Online System Ready for Filing Quarterly Off-Highway Use Refund ClaimJune 19, 2023
Notice Regarding Quarterly Off-Highway Use Refund ClaimsApril 1, 2023
Notice Regarding Legislative Updates of the Duties of a Tank Wagon Operator and the Receiving PartyJanuary 1, 2022
Notice Regarding N.C. Department of Revenue Waives Dyed Diesel Fuel Penalty Due to Colonial Pipeline Cyber-Attack and Fuel Supply Chain DisruptionsMay 13, 2021
Notice Regarding Filing Penalties on Informational Returns for Motor Fuels and Alternative FuelsOctober 9, 2020
Notice on Relief to Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19)March 31, 2020
Frequently Asked Questions for Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19)March 31, 2020
Notice Regarding Diesel Fuel Penalty Waiver Due to Hurricane FlorenceSeptember 17, 2018
TA-18-1 Timely Mailing of Returns, Documents, or PaymentsAugust 24, 2018
Notice Regarding Product Code Changes for Motor Fuels TaxpayersJanuary 1, 2018
Notice Regarding Excise Tax on Fuel Grade Ethanol or Biodiesel FuelAugust 11, 2017
Notice Regarding Clarification of Excise Tax Reporting Requirements for Alternative FuelsMarch 15, 2017
When a NC Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal HolidayApril 12, 2016
Effect of Emancipation Day and Patriot's Day on Returns and Tax Payments due on April 15, 2016March 21, 2016
Notice Regarding Quarterly Refunds for TaxicabsJanuary 1, 2015
Notice Regarding Excise Tax on BiodieselOctober 1, 2014
Exception to the General Statute of Limitations for Certain Events January 1, 2014
Notice of Mandatory Electronic FilingAugust 24, 2012
Notice to Terminal Operators, Suppliers, and TransportersJuly 1, 2011
Notice Regarding New Destination State Diversion Number and Updated SystemMay 1, 2011
2010 Legislative Change for Untaxed Clear KeroseneJanuary 1, 2011
2010 Legislative Change for SME VehiclesOctober 1, 2010
Notice of Transporter License and Reporting Requirement ChangesJuly 1, 2008
Notice of Mandatory Electronic FilingJuly 1, 2008
Notice Regarding Taxation of Leaded Racing FuelMarch 1, 2002
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