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E-588C

Ratio of

Office

County Tax

Refund Due

Web

Name of Taxing County

County & Transit

Paid on Purchases

Use Only

Each County

7-13

Tax Paid

Totals:

0.50% Tax

Ratio

0.50% Refund Due

0 3 2

Durham Transit 0.50% Tax

0 6 0

Mecklenburg Transit 0.50% Tax

0 6 8

Orange Transit 0.50% Tax

Totals for Transit

Use blue or black ink to complete this form.

Column 13 - Enter the name of each taxing county for which a refund is due. If more space is needed, attach an additional sheet.

Column 14 - Enter the total amounts of 2.00% and 2.25% county sales and use tax paid on purchases of railway cars, locomotives, and accessories

attributable to the county listed in column 13. The column total must equal the total amounts of 2.00% and 2.25% county tax paid

on purchases as reflected on Line 10.

Column 15 - Enter the ratio of county and transit sales and use tax refund for each county as derived on Line 9. Carry decimal amount to four

places (Ex: .7546).

Column 16 - Multiply the county tax in column 14 by the ratio in Column 15 and enter the total refund due for each county at both the 2.00% and

2.25% county tax rates. The column total must equal the total amount of County 2.00% and 2.25% tax refund as reflected on Line 11.

If applicable, complete the entries for the Transit 0.50% Tax.

Instructions

This form is for use by utility companies pursuant to the provisions of G.S. 105-164.14(a2). Claims for refund are due semiannually for tax paid

on purchases of railway cars, locomotives, and accessories for railroad cars and locomotives during that six month period. Claims for refund of

taxes paid during the first six months of the calendar year are due to be filed by October 15 of that year. Claims for refund of taxes paid during

the last six months of the calendar year are due to be filed by April 15 of the following year. Refund claims filed more than three years after the

due date cannot be accepted.

The Department will take one of the following actions within six months after the date the claim is filed: (1) Send the requested refund to you; (2)

Adjust the amount of the refund; (3) Deny the refund; or (4) Request additional information.

If the Department does not take one of the actions within six months, the inaction is considered a proposed denial of the requested refund. If you

object to a proposed denial of a refund, you may request a Departmental review of the action provided the request is made in writing and filed

within 45 days of the date the notice of proposed denial was mailed to you. If the Department has not taken action within six months after the

date the claim was filed, a request for review can be filed at any time between the end of the six-month period and when the Department takes a

prescribed action. If a timely request for a Departmental review is not filed, the proposed action is final and is not subject to further administrative

or judicial review.

If you have questions about how to complete this form, call the Taxpayer Assistance and Collection Center toll-free at telephone number

1-877-252-3052.

Form E-588c - Utility Company Claim For Refund State, County, And Transit Sales And Use Taxes Page 2

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