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GAS-1276

IFTA-I

INSTRUCTIONS FOR COMPLETION OF FORM GAS-1276

6-13

INTERNATIONAL FUEL TAX AGREEMENT (IFTA) RETURN

Include the company name, street address, city, state, zip code, and return period unless you have a pre-addressed label. Each licensee

was assigned a North Carolina Department of Revenue Identification Number (NCDOR ID) upon licensing. The NCDOR ID will appear

on all correspondence from the Department. Please use the NCDOR ID when referring to your account.

Fill in the appropriate circle(s) to indicate if the return being filed is 1) No activity, 2) an amended return, or 3) for an address change.

For pre-addresses forms, please make corrections to the name or address on the lines below the label. To close an account, complete

form NC-BN Out of Business Notification form and submit it with the Gas-1276 for processing by the Excise Tax Division. This form

is located at

COMPLETE SCHEDULES A & B ON PAGE 2 BEFORE DETERMINING TAX LIABILITY OR (CREDIT) ON PAGE 1.

*NOTE: ALL CANADIAN LITERS MUST BE CONVERTED TO GALLONS. ONE LITER EQUALS .2642 GALLONS.

ALL CANADIAN KILOMETERS MUST BE CONVERTED TO MILES. ONE KILOMETER EQUALS .62137 MILES.

ALL MILES AND GALLON FIGURES SHOULD BE ROUNDED TO THE NEAREST WHOLE NUMBER.

SCHEDULE A - MILES PER GALLON CALCULATION

The miles per gallon figure (MPG) will be used to determine the gallons of fuel consumed in each jurisdiction. Calculate the fleet

MPG for the current reporting period for each product type listed. Divide total miles traveled in all IFTA and non-IFTA jurisdictions

(including temporary fuel permit miles) by the total fuel consumed in all jurisdictions. Round the answer to the nearest two decimal

places. Example: 5.768 rounds to 5.77.

SCHEDULE B - SUMMARY OF OPERATIONS

Column (1) Jurisdiction - In alphabetical order indicate the member jurisdictions in which you operated during the period. Report each

fuel type for each jurisdiction on a separate line. Miles traveled in jurisdictions who are not members of IFTA should be recorded as OT.

Total miles in Schedule B, Column 1 should equal the total miles reported in Schedule A

Column (2) Product Type - Only one product type per line is allowed. Enter the product type by abbreviations:

DI - Diesel

LN - Liquid Natural Gas

E8 - E85

GA - Gasoline

CN - Compressed Natural Gas

M8 - M85

GH - Gasohol

ET - Ethanol

A5 - A55

LP - Propane

MT - Methanol

BD - Biodiesel

Column (3) Total Jurisdiction Miles - Enter the total miles traveled by jurisdiction for each product type. Total miles should include

taxable and non-taxable miles. Be sure to report all miles for vehicles displaying IFTA decals, both interstate and intrastate operations.

Column (4) Taxable Jurisdiction Miles - Enter the total taxable miles traveled by jurisdiction for each product type. If you deduct tax

exempt miles, it is your responsibility to provide records of proper exemption for future review. You must contact jurisdictions individually

to determine exempt miles. Miles traveled while operating under a North Carolina IFTA temporary permit are taxable.

Column (5) Taxable Gallons - Enter the total taxable gallons of fuel consumed for each jurisdiction. To determine this figure, divide

Taxable Jurisdiction Miles (Column 4) by the average MPG for that product type (Schedule A). Be sure to report all fuel for vehicles

displaying an IFTA decal, both interstate and intrastate operations.

NOTE: Some jurisdictions have an additional surcharge. This surcharge is computed on taxable gallons. For each jurisdiction that

requires a surcharge, copy the taxable gallons from Column 5 on a separate line including jurisdiction and product type. Multiply gallons

in Column 5 by the surcharge tax rate to determine the surcharge due and enter this amount in Column 9.

Column (6) Taxpaid Gallons - Enter gallons by product type that were bought at the pump which included the fuel tax at the time of

purchase and withdrawals from bulk storage if the fuel is tax-paid. Include fuel purchased while operating under a North Carolina IFTA

temporary permit or a North Carolina temporary trip permit. If you operated under a temporary trip permit issued by another jurisdiction,

contact that jurisdiction for regulations on reporting fuel purchases while operating under the permit. NOTE: Some jurisdictions do not

collect fuel tax at the pump. Do not report any purchases which did not include the fuel tax.

Column (7) Net Taxable or (Credit) Gallons - This figure is the difference between taxable gallons and tax-paid gallons. To calculate

this difference, subtract Column 6 from Column 5. If Column 5 is greater than Column 6, you will owe additional tax. If Column 5 is

less than Column 6, this figure should include parenthesis ( ) to indicate a credit is due.

Instructions For Completion Of Form Gas-1276 - International Fuel Tax Agreement (Ifta) Return

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