Form Gas-1262 - Motor Fuels Application - North Carolina Department Of Revenue - 2008 Page 3
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23transports any motor fuel for hire by means of a transport truck must also obtain a license as a Motor Fuel Transporter.Gas-
1202, Motor Fuels Supplier Return, is required to be filed by all suppliers 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 supplier license.
Distributor means a person who acquires motor fuel from a supplier or from another distributor for subsequent sale. This
license is optional for distributors who purchase motor fuel in North Carolina for distribution in the State. A distributor who
purchases motor fuel from an elective or permissive supplier at an out-of-state terminal for import into North Carolina or
purchases motor fuel from an elective or permissive supplier at an in-state terminal for export from North Carolina is required to
obtain a distributor license. A distributor who transports any motor fuel for hire by means of a transport truck must also
obtain a license as a Motor Fuel Transporter. Distributors may file Gas-1239, Bulk Plant Exporter Return, if exports are
made from the bulk plant. Gas-1259, Motor Fuels Backup Tax Return, is required to be filed to report all motor fuel that was
diverted to a state other than that which appears on the bill of lading. These returns are due by the 22nd day following the end
of the month.
A bond in the amount of two times the average monthly motor fuel tax liability, minimum $2,000 maximum $500,000, is
required to obtain a distributor license.
Importer means any person engaged in the practice of importing motor fuel. Motor fuel delivered into North Carolina from out-
of-state by or for the seller constitutes an import by the seller. Motor fuel delivered into North Carolina from out-of-state by or for
the purchaser constitutes an import by the purchaser. There are three types of importers: Bonded, Occasional and Tank
wagon. A bonded importer is a person, other than a supplier, who imports motor fuel removed from a terminal located in
another state for which that state does not require the seller of the fuel to collect motor fuel tax on the removal either at that
state’s rate or the rate of the destination state; or the supplier is neither elective nor permissive. An occasional importer is
any of the following: a distributor that imports motor fuel on an average basis of no more than once a month, a bulk-end user
that acquires motor fuel for import from a bulk plant and is not required to be licensed as a bonded importer, or a distributor that
imports motor fuel for use in a race car. A tank wagon importer is a person who imports, by means of a tank wagon only,
motor fuel that is removed from a terminal or a bulk plant located in another state. An importer who transports any motor
fuel for hire by means of a transport truck must also obtain a license as a Motor Fuel Transporter. Gas-1219, Motor
Fuels Importer Return, is required to be filed by all importers. This return is due by the 22nd day following the end of the month
for Bonded Importers and Tank Wagon Importers. Occasional Importers must file this return by the 3rd day following the end of
the month.
A bond in the amount of two times the average monthly motor fuel tax liability, minimum $2,000 maximum $500,000, is
required to obtain an occasional or tank wagon importer license. A bond in the amount of $2,000,000 is required to obtain a
bonded importer license.
Exporter means any person engaged in the practice of exporting motor fuel. Motor fuel delivered out-of-state by or for the seller constitutes
an export by the seller. Motor fuel delivered out-of-state by or for the purchaser constitutes an export by the purchaser. An exporter who
transports any motor fuel for hire by means of a transport truck must also obtain a license as a Motor Fuel Transporter. There are
no reporting requirements for this license type.
There are no bonding requirements for obtaining an exporter license.
Blender means any person who produces a mixture composed of gasoline or diesel fuel and another liquid, other than an additive, that can
be used as a fuel in a highway vehicle. The commingling of products during transportation in a pipeline is not considered blending. A
blender who transports any motor fuel for hire by means of a transport truck must also obtain a license as a Motor Fuel
Transporter. Gas-1260, Blender Return, is required to be filed by all blenders and is due by the 22nd day following the end of the month.
A bond is required for a blender license only if the applicant’s average expected annual tax liability is at least $2,000. When a bond is
required, the bond amount is two times the average monthly motor fuel tax liability, minimum $2,000 maximum $500,000.
Fuel Alcohol Provider means a person who either produces an average of no more than 500,000 gallons of fuel alcohol per month during
a calendar year, or a person who imports fuel alcohol outside the terminal transfer system by means of a marine vessel, a transport truck,
a railroad tank car, or a tank wagon. A fuel alcohol provider who transports any motor fuel for hire by means of a transport truck
must also obtain a license as a Motor Fuel Transporter. Gas-1264, Fuel Alcohol Provider Return, is required to be filed by all fuel
alcohol providers and is due by the 22nd day following the end of the month.
A bond is required for a fuel alcohol provider license only if the applicant’s average expected annual tax liability is at least $2,000. When a
bond is required, the bond amount is two times the average monthly motor fuel tax liability, minimum $2,000 maximum $500,000.
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