§ 105-449.107. Annual refunds for off-highway use and use by certain vehicles with power attachments. - North Carolina Statutes

§ 105‑449.107.  Annualrefunds for off‑highway use and use by certain vehicles with powerattachments.

(a)        Off‑Highway.– A person who purchases and uses motor fuel for a purpose other than tooperate a licensed highway vehicle may receive an annual refund for the excisetax the person paid on fuel used during the preceding calendar year. The amountof refund allowed is the amount of the flat cents‑per‑gallon ratein effect during the year for which the refund is claimed plus the average ofthe two variable cents‑per‑gallon rates in effect during that year,less the amount of sales and use tax or privilege tax due on the fuel underthis Chapter. An application for a refund allowed under this section must bemade in accordance with this Part.

(b)        Certain Vehicles. –A person who purchases and uses motor fuel in one of the vehicles listed belowmay receive an annual refund for the amount of fuel consumed by the vehicle:

(1)        A concrete mixingvehicle.

(2)        A solid wastecompacting vehicle.

(3)        A bulk feed vehiclethat delivers feed to poultry or livestock and uses a power takeoff to unloadthe feed.

(4)        A vehicle thatdelivers lime or fertilizer in bulk to farms and uses a power takeoff to unloadthe lime or fertilizer.

(5)        A tank wagon thatdelivers alternative fuel, as defined in G.S. 105‑449.130, or motor fuelor another type of liquid fuel into storage tanks and uses a power takeoff tomake the delivery.

(6)        A commercial vehiclethat delivers and spreads mulch, soils, composts, sand, sawdust, and similarmaterials and that uses a power takeoff to unload, blow, and spread thematerials.

(7)        A commercial vehiclethat uses a power takeoff to remove and dispose of septage and for which anannual fee is required to be paid to the Department of Environment and NaturalResources under G.S. 130A‑291.1.

(8)        A sweeper.

The amount of refund allowedis thirty‑three and one‑third percent (33 1/3%) of the following:the sum of the flat cents‑per‑gallon rate in effect during the yearfor which the refund is claimed and the average of the two variable cents‑per‑gallonrates in effect during that year, less the amount of sales and use tax orprivilege tax due on the fuel under this Chapter. An application for a refundallowed under this section must be made in accordance with this Part. Thisrefund is allowed for the amount of fuel consumed by the vehicle in its mixing,compacting, or unloading operations, as distinguished from propelling thevehicle, which amount is considered to be one‑third of the amount of fuelconsumed by the vehicle.

(c)        Sales Tax Amount. –Article 5 of this Chapter determines the amount of sales and use tax to bededucted under this section from a motor fuel excise tax refund. Article 5F ofthis Chapter determines the amount of privilege tax to be deducted under thissection from a motor fuel excise tax refund. The sales price and the cost priceof motor fuel to be used in determining the amount to deduct is the average ofthe wholesale prices used under G.S. 105‑449.80 to determine the excisetax rates in effect for the two six‑month periods of the year for whichthe refund is claimed. (1995, c. 390, s. 3; 1997‑6, s. 14; 1997‑423, s. 4; 2001‑408,s. 1; 2005‑377, s. 1; 2006‑162, s. 16(b).)