Instructions For Completion Of Common And Contract Petroleum Products Carrier (Transporter) Return And Applicable Schedules

Instructions For Completion Of Common And Contract Petroleum Products Carrier (Transporter) Return And Applicable Schedules - Form 1301

Form Gas 1301 Instructions

MFD

(Rev. 6/98)

(Web)

NORTH CAROLINA DEPARTMENT OF REVENUE

MOTOR FUELS TAX DIVISION

P O BOX 25000

RALEIGH, NORTH CAROLINA 27640

INSTRUCTIONS FOR COMPLETION OF COMMON AND CONTRACT

PETROLEUM PRODUCTS CARRIER (TRANSPORTER) RETURN AND

APPLICABLE SCHEDULES – FORM 1301

Complete all information at top of Form Gas 1301 including common or contract petroleum carrier name, address,

county, account number (FEIN or SSN), month and year of the report and telephone number. The return is due to

be filed by the 25th day after the end of each month.

Deliveries schedule Form Gas 1301D – COMMON AND CONTRACT PETROLEUM PRODUCTS

CARRIER RETURN – SCHEDULE OF DELIVERIES – provides detail of each delivery included on the

Common and Contract Petroleum Products Carrier Return. Prior to recording the information requested in columns

(1) through (13), you should organize your records as follows:

Schedule 1A – All deliveries of fuel from North Carolina terminals for export to another state

Schedule 2A – All deliveries of fuel from out–of–state terminals for import into North Carolina

Schedule 3A – All deliveries of fuel from in–state terminals for delivery within North Carolina – THIS

SCHEDULE IS NOT REQUIRED AT THIS TIME.

COMPLETE SEPARATE SCHEDULES FOR EACH TYPE OF PRODUCT.

SCHEDULE 1A, 2A, AND 3A INSTRUCTIONS

Columns (1) & (2):

Person Hiring the Carrier – Enter the name and FEIN of the company that hired the

carrier.

Columns (3) & (4):

Seller – Enter the name and FEIN of the company from whose account the fuel was

withdrawn at the terminal.

Column (5):

Mode of Transportation – Enter one of the following:

J=Truck R=Rail B=Barge PL=Pipeline

S=Ship (Great Lakes or Ocean Marine Vessel)

Column (6):

Origin – Enter the city and state shown on the delivery document (bill of lading, manifest

or other loading document issued by the terminal operator) where the petroleum product

was loaded for each delivery. If the product was loaded at a terminal, enter the terminal

code assigned for that terminal.

Columns (7), (8) & (9): Delivered To – Enter the name, address and FEIN of the final delivery point. If delivered

to a terminal, enter the terminal code for that terminal.

Column (10):

Date Delivered – Enter the date the petroleum product was delivered for each delivery

(MM/DD/YY).

Instructions For Completion Of Common And Contract Petroleum Products Carrier (Transporter) Return And Applicable Schedules - Form 1301

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