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. Submit Updates to Contact Information 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 File and pay now Electronic Services Motor Fuels eFile Motor Fuels eFile Filing Instructions Motor Fuels eFile Frequently Asked Questions Motor Fuels EDI Implementation Guide and Trading Partner Agreement Interest Rate Announcements Interest Rate Notices 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 Frequently Asked Questions for Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19) 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
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. Submit Updates to Contact Information 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 File and pay now Electronic Services Motor Fuels eFile Motor Fuels eFile Filing Instructions Motor Fuels eFile Frequently Asked Questions Motor Fuels EDI Implementation Guide and Trading Partner Agreement Interest Rate Announcements Interest Rate Notices 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 Frequently Asked Questions for Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19) 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
