{"data":{"id":"us-nc/n.c.-gen.-stat.-105-449.106","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-449.106","heading":"Quarterly refunds for nonprofit organizations, special mobile equipment, and off-highway use.","body":"(a)\tNonprofits. - 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.\nAny of the following entities may receive a refund under this subsection:\n(1)\tRepealed by Session Laws 2002-108, s. 13, effective January 1, 2003.\n(2)\tA private, nonprofit organization that transports passengers under contract with or at the express designation of a unit of local government.\n(3)\tA volunteer fire department.\n(4)\tA volunteer rescue squad.\n(5)\tA sheltered workshop recognized by the Department of Health and Human Services.\n(b)\tRepealed by 2014-100, s. 34.6(a), effective for taxable years beginning on or after January 1, 2015.\n(c)\tSpecial 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. An application for a refund must be made in accordance with this Part.\n(d)\tOff-Highway Use. - A person who purchases and uses motor fuel for a purpose other than to operate a licensed highway vehicle may receive a quarterly refund for the excise tax paid during the preceding calendar quarter. The amount of refund allowed is the tax rate in effect under G.S. 105-449.80 for the time period less the amount of sales and use tax due on the fuel under this Chapter. An application for a refund must be made in accordance with this Part. (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); 2022-74, s. 42.4(a); 2023-12, s. 3.17.)","path":["","SUBCHAPTER V. MOTOR FUEL TAXES.","Article 36C. Gasoline, Diesel, and Blends.","Part 5. Refunds."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-449.106.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"a977a991a6c0d72c7f570ea5bc8488d16a2fd1a901911d8de5ff5ef70bd600a2","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-449.105b","next":"us-nc/n.c.-gen.-stat.-105-449.107"},"notice":"GroundRules: Original legal text. Not legal advice."}