N.C. Gen. Stat. § 105-449.106
Quarterly refunds for nonprofit organizations, special mobile equipment, and off-highway use
Redline — June 1, 2021 → current.View current text →
Current — April 1, 2022
As of June 1, 2021
(1) Nonprofits. — A nonprofit organization listed below that purchases and uses motor fuel may receive a quarterly refund, for the excise tax paid during the preceding quarter, at a rate equal to the tax rate in effect under G.S. 105-449.80 for the time period for which the refund is claimed, less one cent (1›) per gallon. Repealed by Session Laws 2002-108, s. 13, effective January 1, 2003.
(1) Nonprofits. — A nonprofit organization listed below that purchases and uses motor fuel may receive a quarterly refund, for the excise tax paid during the preceding quarter, at a rate equal to the tax rate in effect under G.S. 105-449.80 for the time period for which the refund is claimed, less one cent (1¢) per gallon.An application for a refund allowed under this subsection must be made in accordance with this Part and must be signed by the chief executive officer of the organization. The chief executive officer of a nonprofit organization is the president of the organization or another officer of the organization designated in the charter or bylaws of the organization.Any of the following entities may receive a refund under this subsection: Repealed by Session Laws 2002-108, s. 13, effective January 1, 2003.
(2) A private, nonprofit organization that transports passengers under contract with or at the express designation of a unit of local government.
(2) A private, nonprofit organization that transports passengers under contract with or at the express designation of a unit of local government.
(3) A volunteer fire department.
(3) A volunteer fire department.
(4) A volunteer rescue squad.
(4) A volunteer rescue squad.
(5) A sheltered workshop recognized by the Department of Health and Human Services.
(5) A sheltered workshop recognized by the Department of Health and Human Services.
(6) Repealed by 2014-100, s. 34.6(a), effective for taxable years beginning on or after January 1, 2015.
(6) Repealed by 2014-100, s. 34.6(a), effective for taxable years beginning on or after January 1, 2015.
(7) Special Mobile Equipment. - A person who purchases and uses motor fuel for the off-highway operation of special mobile equipment registered under Chapter 20 of the General Statutes may receive a quarterly refund, for the excise tax paid during the preceding quarter, at a rate equal to the tax rate in effect under G.S. 105-449.80 for the time period for which the refund is claimed, less the amount of sales and use tax due on the fuel under this Chapter, as determined in accordance with G.S. 105-449.107(c). An application for a refund must be made in accordance with this Part.
(7) Special Mobile Equipment. — A person who purchases and uses motor fuel for the off-highway operation of special mobile equipment registered under Chapter 20 of the General Statutes may receive a quarterly refund, for the excise tax paid during the preceding quarter, at a rate equal to the tax rate in effect under G.S. 105-449.80 for the time period for which the refund is claimed, less the amount of sales and use tax due on the fuel under this Chapter, as determined in accordance with G.S. 105-449.107(c). An application for a refund must be made in accordance with this Part.
An application for a refund allowed under this subsection must be made in accordance with this Part and must be signed by the chief executive officer of the organization. The chief executive officer of a nonprofit organization is the president of the organization or another officer of the organization designated in the charter or bylaws of the organization.
Any of the following entities may receive a refund under this subsection:
History
(1995, c. 390, s. 3; 1997-6, s. 13; 1997-443, s. 11A.118(a); 1999-438, s. 24; 2002-108, s. 13; 2005-435, s. 15; 2006-162, s. 16(a); 2010-95, s. 31(a), (b); 2014-3, s. 9.10(a); 2014-100, s. 34.6(a); 2016-5, s. 4.10(b).)
Effect of Amendments. - Session Laws 2002-108, s. 13, effective January 1, 2003, in subsection (a), deleted "Government and" preceding "Nonprofits" at the beginning of the first paragraph, deleted "local governmental entity or a" preceding "nonprofit" in the first sentence of the first paragraph, substituted "organization" for "entity" in the first sentence of the second paragraph, and repealed subdivision (a)(1).
Session Laws 2005-435, s. 15, effective September 27, 2005, deleted "certain local governmental entitities" following "Quarterly refunds for" in the section catchline.
Session Laws 2006-162, s. 16(a), effective July 24, 2006, inserted "or privilege tax" near the end of the first sentence in subsection (c).
Session Laws 2010-95, s. 31(a), effective July 17, 2010, in subsection (b), deleted "as defined in G.S. 20.87(1)" following the first occurrence of "taxicab" in the first sentence, and added the next-to-last sentence.
Session Laws 2010-95, s. 31(b), effective October 1, 2010, and applicable to motor fuel purchased on or after that date, substituted "and uses motor fuel for the off-highway operation of special mobile equipment registered under Chapter 20 of the General Statutes" for "and uses motor fuel to operate special mobile equipment off-highway" in the first sentence of subsection (c).
Session Laws 2014-3, s. 9.10(a), effective May 29, 2014, deleted "or privilege tax" preceding "due on the fuel" in the first sentence of subsection (c).
Session Laws 2014-100, s. 34.6(a), effective for taxable years beginning on or after January 1, 2015, repealed subsection (b).
Session Laws 2016-5, s. 4.10(b), effective January 1, 2016, substituted "the tax rate in effect under G.S. 105-449.80 for the time period" for "the amount of the flat cents-per-gallon rate plus the variable cents-per-gallon rate in effect during the quarter" in the first paragraph of subsection (a); and substituted "the tax rate in effect under G.S. 105-449.80 for the time period" for "the flat cents-per-gallon rate plus the variable cents-per-gallon rate in effect during the quarter" in the first sentence of subsection (c).
Opinions of Attorney General
Gasoline purchased by county board of education on behalf of extension unit of community college system located in county for use in adult driver education program is not exempt from gasoline tax. See opinion of Attorney General to Mr. Fred W. London, N.C. Department of Revenue, 40 N.C.A.G. 835 (1969) (decided under prior law).
Gasoline Tax Refunds to County Hospital. - See opinion of Attorney General to Mr. Leon M. Killian, III, 41 N.C.A.G. 306 (1971) (decided under prior law).
Where City Purchases Gasoline and Sells It to Redevelopment Commission, the Commission and Not the City Is Entitled to Gas Tax Refund. - See opinion of Attorney General to Mr. Luther J. Britt, Jr., 41 N.C.A.G. 585 (1971) (decided under prior law).
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.