North Carolina Administrative Code
Title 17 - REVENUE
Chapter 12 - MOTOR FUEL
Subchapter A - HIGHWAY FUEL USE TAX
Section .0200 - NORTH CAROLINA FUEL PURCHASES
Section 12A .0201 - RECEIPT OR INVOICE REQUIREMENTS TO OBTAIN CREDIT FOR RETAIL FUEL PURCHASES
Current through Register Vol. 38, No. 18, March 15, 2024
(a) To obtain credit for retail tax-paid purchases for a motor carrier licensed pursuant to G.S. 105-449.47, the motor carrier shall retain a receipt or invoice that establishes the purchases and payment of the tax. Examples of receipts or invoices include a credit card receipt, a microfilm or microfiche copy of the receipt or invoice, an automated vendor generated invoice or transaction list, or a computer image of the receipt or invoice. Prepaid receipts or invoices shall not be used to obtain credit for retail tax-paid purchases.
(b) North Carolina retail fuel purchase receipts or invoices used by a motor carrier to obtain credit for retail tax-paid purchases shall contain the following information:
(c) Separate retail fuel purchase receipts or invoices shall be maintained for motor fuel purchased for highway vehicle use, off-highway vehicle use, and equipment use.
(d) Receipts or invoices used to obtain credit for retail fuel purchases shall be maintained for a period of at least four years.
Authority
G.S.
105-262;
105-449.39;
105-449.57;
Eff. January 1, 1983;
Amended Eff. October 1, 1991; February 1, 1990;
Recodified from
17 NCAC 09I
.0201 Eff. November 1, 2002;
Amended Eff. August 1, 2003;
Readopted Eff. November 1, 2017.