Motor Fuels Tax
NOTICE: The information included on this website is to be used only as a guide. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.
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General Information
- Administrative Code
- Motor Fuels Tax Rates
- Federation of Tax Administrators (FTA)
- Timely Mailing of Returns, Documents, or Payments - August 24, 2018
- When a North Carolina 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 Holiday - April 12, 2016
- Frequently Asked Questions about Downloading Forms
- Electronic Filing Options and Requirements
Electronic Services
Interest Rate Announcements
Notices
- Notice Regarding Quarterly Off-Highway Use Refund Claims - Effective April 1, 2023
- Notice Regarding Legislative Updates of the Duties of a Tank Wagon Operator and the Receiving Party - Effective January 1, 2022
- Notice Regarding N.C. Department of Revenue Waives Dyed Diesel Fuel Penalty Due to Colonial Pipeline Cyber-Attack and Fuel Supply Chain Disruptions - May 13, 2021
- Notice Regarding Filing Penalties on Informational Returns for Motor Fuels and Alternative Fuels - Effective October 9, 2020
- Notice on Relief to Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19) - Effective March 31, 2020
- Notice Regarding Diesel Fuel Penalty Waiver Due to Hurricane Florence- Effective September 17, 2018
- Notice Regarding Product Code Changes for Motor Fuels Taxpayers - Effective January 1, 2018
- Notice Regarding Excise Tax on Fuel Grade Ethanol or Biodiesel Fuel - Effective August 11, 2017
- Notice Regarding Clarification of Excise Tax Reporting Requirements for Alternative Fuels - March 15, 2017
- Effect of Emancipation Day and Patriot's Day on Returns and Tax Payments due on April 15, 2016
- Notice Regarding Quarterly Refunds for Taxicabs - Effective January 1, 2015
- Notice Regarding Excise Tax on Biodiesel - Effective October 1, 2014
- Exception to the General Statute of Limitations for Certain Events - Effective January 1, 2014
- Notice of Mandatory Electronic Filing - August 24, 2012
- Notice to Terminal Operators, Suppliers, and Transporters - July 1, 2011
- Notice Regarding New Destination State Diversion Number and Updated System - Effective May 1, 2011
- 2010 Legislative Change for Untaxed Clear Kerosene - Effective January 1, 2011
- 2010 Legislative Change for SME Vehicles - Effective October 1, 2010
- Notice of Transporter License and Reporting Requirement Changes - Effective July 1, 2008
- Notice of Mandatory Electronic Filing - Effective July 1, 2008
- Notice Regarding Taxation of Leaded Racing Fuel - Effective March 1, 2002
Tax Rate Announcements
- Motor Fuels and Alternative Fuels Tax Rate from January 1, 2023 through December 31, 2023
- Motor Fuels and Alternative Fuels Tax Rate from January 1, 2022 through December 31, 2022
- Motor Fuels and Alternative Fuels Tax Rate from January 1, 2021 through December 31, 2021
- Motor Fuels and Alternative Fuels Tax Rate from January 1, 2020 through December 31, 2020
- Motor Fuels and Alternative Fuels Tax Rate from January 1, 2019 through December 31, 2019
- Motor Fuels and Alternative Fuels Tax Rate from January 1, 2018 through December 31, 2018
- Motor Fuels and Alternative Fuels Tax Rate from January 1, 2017 through December 31, 2017
- Motor Fuels and Alternative Fuels Tax Rate from July 1, 2016 through December 31, 2016
- Notice to IFTA Jurisdictions - March 14, 2016
- Motor Fuels and Alternative Fuels Tax Rate from January 1, 2016 through June 30, 2016
- Motor Fuels and Alternative Fuels Tax Rate from April 1, 2015 through December 31, 2015
- Motor Fuels and Alternative Fuels Tax Rate January 1, 2015 through June 30, 2015 - Effective April 1, 2015, Senate Bill 20 was passed changing the motor fuels tax rate. See announcement covering April 1, 2015 through December 31, 2015.
- Motor Fuels and Alternative Fuels Tax Rate from July 1, 2014 through December 31, 2014
- Motor Fuels and Alternative Fuels Tax Rate from January 1, 2014 through June 30, 2014
- Motor Fuels and Alternative Fuels Tax Rate October 1, 2013 through December 31, 2013 (Amended)
- Motor Fuels and Alternative Fuels Tax Rate July 1, 2013 through December 31, 2013
- Motor Fuels and Alternative Fuels Tax Rate January 1, 2013 through June 30, 2013
- Motor Fuels and Alternative Fuels Tax Rate July 1, 2012 through December 31, 2012 (Amended)
- Motor Fuels and Alternative Fuels Tax Rate July 1, 2012 through December 31, 2012