Form Gas-1262 - Motor Fuels Application - North Carolina Department Of Revenue - 2008 Page 4
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23Biodiesel Provider means a person who either produces an average of no more than 500,000 gallons of biodiesel per month
during a calendar year, or a person who imports biodiesel outside the terminal transfer system by means of a marine vessel,
a transport truck, a railroad tank car, or a tank wagon. A biodiesel 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, Biodiesel Provider Return, is required to be
filed by all biodiesel providers and is due by the 22nd day following the end of the month.
A bond is required for a biodiesel 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.
Alternative Fuel Provider means any person who does one or more of the following:
1.
Acquires alternative fuel for sale or delivery to a bulk end user or a retailer;
2.
Maintains storage facilities for alternative fuel, part or all of which the person uses or sells to someone
other than a bulk end-user or a retailer to operate a highway vehicle;
3.
Sells alternative fuel and uses part of the fuel acquired for sale to operate a highway vehicle by means
of a fuel supply line from the cargo tank of the vehicle to the engine of the vehicle; or,
4.
Imports alternative fuel to this State, by a means other than the usual tank or receptacle connected with
the engine of a highway vehicle, for use by that person to operate a highway vehicle.
Gas-1252, Alternative Fuels Provider Return, is required to be filed by all alternative fuel providers and is 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 an alternative fuel provider license.
Retailer of Alternative Fuel means a person who maintains storage facilities for alternative fuel and who sells the fuel at
retail or dispenses the fuel at a retail location to operate a highway vehicle. Gas-1258, Retailer of Alternative Fuels Return, is
required to be filed by all retailers of alternative fuel and is due by the last day of the month following the end of the quarter.
A bond is required for a retailer of alternative fuel license only if the applicant intends to store highway and nonhighway
alternative fuel in the same storage facility. When a bond is required, the bond amount is two times the average monthly motor
fuel tax liability, minimum $2,000 maximum $500,000.
Bulk End-user of Alternative Fuel means a person who maintains storage facilities for alternative fuel and uses part or all of
the stored fuel to operate a highway vehicle. Gas-1254, Bulk End-user of Alternative Fuels Return, is required to be filed by all
bulk end-users of alternative fuel and is due by the last day of the month following the end of the quarter.
A bond is required for a bulk end-user of alternative fuel license only if the applicant intends to store highway and nonhighway
alternative fuel in the same storage facility. When a bond is required, the bond amount is two times the average monthly motor
fuel tax liability, minimum $2,000 maximum $500,000.
Kerosene Distributor means any person who acquires kerosene from any of the following licensees for subsequent sale:
1.
A supplier required to be licensed under Article 36C,
2.
A kerosene supplier, or
3.
Another kerosene distributor.
There are no reporting requirements for this license type.
The amount of bond required of a kerosene distributor licensed under G.S. 119-15.1 is based on the kerosene distributor's
average monthly taxable sales and use of kerosene in North Carolina as follows:
From
1 to
60,000
gallons per month
$
500
From
60,001 to
100,000
gallons per month
1,000
From
100,001 to
300,000
gallons per month
2,500
From
300,001 to
600,000
gallons per month
5,000
From
600,001 to
900,000
gallons per month
7,500
From
900,001 to 1,200,000
gallons per month
10,000
From 1,200,001 to 1,500,000
gallons per month
12,500
From 1,500,001 to 1,800,000
gallons per month
15,000
From 1,800,001 to 2,000,000
gallons per month
17,500
From 2,000,001 and over
gallons per month
20,000
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