North Carolina § 105-449.108 When an application for a refund is due

North Carolina Statutes

§ 105-449.108 — When an application for a refund is due

North Carolina § 105-449.108

Ch. 105Taxation

Art. 36CGasoline, Diesel, and Blends

Subch. VMOTOR FUEL TAXES

This text of North Carolina § 105-449.108 (When an application for a refund is due) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.C. Gen. Stat. § 105-449.108 (2026).

Text

(a)Due Dates. - The due dates of applications for refunds are as follows: Refund Period Due Date Annual April 15 after the end of the year Quarterly Last day of the month after the end of the quarter Monthly 22nd day after the end of the month

(b)Requirements. - An application for a refund allowed under this Part must be filed with the Secretary and be in the form required by the Secretary. The application must state that the applicant has paid for the fuel for which a refund is claimed or that payment for the fuel has been secured to the seller's satisfaction. An application for an annual refund must state whether or not the applicant has filed a North Carolina income tax return for the preceding taxable year.

(c)Repealed by Session Laws 1998-146, s. 10, effective September 18, 1998. (

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(a) Due Dates. - The due dates of applications for refunds are as follows:
Refund Period Due Date
Annual April 15 after the end of the year
Quarterly Last day of the month after the end of the quarter
Monthly 22nd day after the end of the month
(b) Requirements. - An application for a refund allowed under this Part must be filed with the Secretary and be in the form required by the Secretary. The application must state that the applicant has paid for the fuel for which a refund is claimed or that payment for the fuel has been secured to the seller's satisfaction. An application for an annual refund must state whether or not the applicant has filed a North Carolina income tax return for the preceding taxable year.
(c) Repealed by Session Laws 1998-146, s. 10, effective September 18, 1998.
(d) Late Application. - A refund applied for more than three years after the date the application is due is barred. (1995, c. 390, s. 3; 1997-6, s. 15; 1998-146, s. 10; 1998-212, s. 29A.14(r); 2008-134, s. 49; 2010-95, s. 32.)
§ 105-449.109: Repealed by Session Laws 1998-212, s. 29A.14(s).