§ 105-449.106. Quarterly refunds for nonprofit organizations, taxicabs, and special mobile equipment. - North Carolina Statutes

§ 105‑449.106. Quarterly refunds for nonprofit organizations, taxicabs, and special mobileequipment.

(a)        Nonprofits. – Anonprofit organization listed below that purchases and uses motor fuel mayreceive a quarterly refund, for the excise tax paid during the precedingquarter, at a rate equal to the amount of the flat cents‑per‑gallonrate plus the variable cents‑per‑gallon rate in effect during thequarter for which the refund is claimed, less one cent (1¢) per gallon.

An application for a refundallowed under this subsection must be made in accordance with this Part andmust be signed by the chief executive officer of the organization. The chiefexecutive officer of a nonprofit organization is the president of theorganization or another officer of the organization designated in the charteror bylaws of the organization.

Any of the following entitiesmay receive a refund under this subsection:

(1)        Repealed by SessionLaws 2002‑108, s. 13, effective January 1, 2003.

(2)        A private, nonprofitorganization that transports passengers under contract with or at the expressdesignation of a unit of local government.

(3)        A volunteer firedepartment.

(4)        A volunteer rescuesquad.

(5)        A sheltered workshoprecognized by the Department of Health and Human Services.

(b)        Taxi. – A personwho purchases and uses motor fuel in a taxicab, as defined in G.S. 20‑87(1),while the taxicab is engaged in transporting passengers for hire, or in a busoperated as part of a city transit system that is exempt from regulation by theNorth Carolina Utilities Commission under G.S. 62‑260(a)(8), may receivea quarterly refund, for the excise tax paid during the preceding quarter, at arate equal to the flat cents‑per‑gallon rate plus the variablecents‑per‑gallon rate in effect during the quarter for which therefund is claimed, less one cent (1¢) per gallon. An application for a refundmust be made in accordance with this Part.

(c)        Special MobileEquipment. – A person who purchases and uses motor fuel to operate specialmobile equipment off‑highway may receive a quarterly refund, for theexcise tax paid during the preceding quarter, at a rate equal to the flat cents‑per‑gallonrate plus the variable cents‑per‑gallon rate in effect during thequarter for which the refund is claimed, less the amount of sales and use taxor privilege tax due on the fuel under this Chapter, as determined inaccordance with G.S. 105‑449.107(c). An application for a refund must bemade 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).)