Form Gas-1262 - Motor Fuels Application - North Carolina Department Of Revenue - 2008 Page 2
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23Gas-1262
Motor Fuels Tax License Application
8-08
North Carolina Department of Revenue
Who Must Apply
Businesses storing, delivering, or selling fuel in North Carolina may be required to have a license under Chapter 105, Articles
36C, 36D, and Chapter 119, Article 3 of the North Carolina General Statutes. This application must be completed by any
person engaging in or conducting business involving fuel in the State of North Carolina who is required to hold one or more of
the following licenses: Refiner, Terminal Operator, Supplier, Distributor, Importer, Exporter, Blender, Fuel Alcohol Provider, Biodiesel
Provider, Alternative Fuel Provider, Retailer of Alternative Fuel, Bulk End-user of Alternative Fuel, Kerosene Distributor, Kerosene
Supplier, Dyed Diesel Distributor, and Transporter.
Important
If this business is a corporation, LLC, LLP, or located in another state or country, the following documents must be included
with the application before it will be processed:
1. Copy of Articles of Incorporation,
2. LLC or LLP Operating Agreement,
3. Charter, and
4. Certificate of Authority To Do Business
***Failure to include this documentation with your application will delay the processing of your license.***
Bonds
The Motor Fuels Tax Division will accept surety bonds on Gas-1212, Motor Fuels Tax Liability Bond, executed by any surety
company licensed to do business in North Carolina. A bond secured by an irrevocable letter of credit will be accepted provided
that it is executed on Gas-1220, Motor Fuels Tax Irrevocable Letter of Credit, by a financial institution authorized to do
business in North Carolina.
Bond forms are available in the back of this booklet or they may be obtained on the Department’s website at
Electronic Filing Mandate
Effective July 1, 2008 all returns with schedule data information are required to be filed electronically. There are two (2) options for
electronic filing: EDI and web. EDI filing is available to taxpayers licensed as a supplier, terminal operator, or transporter. All
returns are available to be filed on the web. The website for electronic filing is
motorfuels.html. Once licensed, an access code letter will be mailed to the licensee to provide access for electronic filing.
Contact the Division at to file a supplier, terminal operator, or motor fuels transporter return by EDI.
License Types
Refiner means any person who owns, operates or controls a facility used to process crude oil, unfinished oils, natural gas
liquids, or other hydrocarbons into motor fuel and from which motor fuel may be removed by pipeline, vessel, or at a rack. In
addition, a person who produces more than 6,000,000 gallons of fuel alcohol or biodiesel during a calendar year is classified as
a refiner. A refiner who transports any motor fuel for hire by means of a transport truck must also obtain a license as
a Motor Fuel Transporter. Gas-1207, Motor Fuels Refiner Return, is required to be filed by all refiners and is due by the 22nd day
following the end of the month.
A bond in the amount of $2,000,000 is required to obtain a refiner license.
Terminal Operator means a person who owns, operates or controls a motor fuel storage and distribution facility that has
been assigned a terminal control number by the Internal Revenue Service, is supplied by pipeline or marine vessel, and from
which motor fuel, jet fuel, or aviation gasoline may be removed at a rack. Gas-1204, Monthly Terminal Operator Return, is
required to be filed by all terminal operators and is due by the 22nd day following the end of the month. Gas-1209, Annual
Terminal Operator Return, is required to be filed by in-state terminal operators only and is due by February 14th of each year.
A bond in the amount of $2,000,000 is required to obtain a terminal operator license.
Supplier means a position holder or a person who receives motor fuel pursuant to a two-party exchange and is required to
collect and remit tax on motor fuel removed from a terminal/refinery rack. There are three types of supplier licenses: elective,
permissive, and in-state only. The applicant is required to identify the license type based on their activity. A supplier who
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