[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-282883-105":53,"doc-detail-282883-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","north-carolina-motor-fuels-tax-license-application-web-fill","North Carolina Motor Fuels Tax License Application - Web-Fill","","North Carolina Motor Fuels Tax License Application explains whether businesses that store, deliver, or sell fuel in the state must obtain a motor fuels tax license and which licensing categories may apply. It outlines required supporting documents for corporations and out-of-state entities, bond acceptance rules for surety bonds and letters of credit, and the electronic filing mandate effective July 1, 2008. It also defines key license types such as refiners, terminal operators, and suppliers, including filing obligations and bond amounts.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/north-carolina-motor-fuels-tax-license-application-web-fill/282883/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/north-carolina-motor-fuels-tax-license-application-web-fill/282883.png","ImageObject",442,249,{"name":88,"@type":89},"Taylor Morgan","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-30","2026-09-16",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",9,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"Who must complete the North Carolina Motor Fuels Tax License Application?","Question",{"text":109,"@type":110},"Businesses storing, delivering, or selling fuel in North Carolina may be required to have a license and must complete the application if they engage in fuel-related business requiring one or more listed license types.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What documents are required if the business is a corporation, LLC, LLP, or located out of state or country?",{"text":114,"@type":110},"Submit Articles of Incorporation, LLC or LLP Operating Agreement, Charter, and Certificate of Authority to Do Business before the application will be processed.",{"name":116,"@type":107,"acceptedAnswer":117},"How are returns filed electronically under the mandate effective July 1, 2008?",{"text":118,"@type":110},"All returns with schedule data must be filed electronically with two options: EDI and web. EDI is available to taxpayers licensed as a supplier, terminal operator, or transporter; an access code letter is mailed after licensing.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},282883,1791564937,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":141,"read_time":142},1099523885336,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","NORTH CAROLINA FUEL TAX APPLICATION  \nRefiner  \nTerminal Operator  \nSupplier  \nDistributor  \nImporter  \nExporter  \nBlender  \nFuel Alcohol Provider  \nBiodiesel Provider  \nAlternative Fuel Provider  \nRetailer of Alternative Fuel  \nBulk-End User of Alternative Fuel  \nKerosene Distributor  \nKerosene Supplier  \nDyed Diesel Distributor  \nTransporter  \nWeb-Fill 6-21  \nGAS-1262  \nMotor Fuels Tax License Application  \nWho Must Apply  \nBusinesses storing, delivering, or selling fuel in North Carolina may be required to have a license under Chapter 105, Articles 36C, 36D, and Chapter 119, Article 3 of the North Carolina General Statutes. This application must be completed by any person engaging in or conducting business involving fuel in the State of North Carolina who is required to hold one or more of the following licenses: Refiner, Terminal Operator, Supplier, Distributor, Importer, Exporter, Blender, Fuel Alcohol Provider, Biodiesel Provider, Alternative Fuel Provider, Retailer of Alternative Fuel, Bulk End-User of Alternative Fuel, Kerosene Distributor, Kerosene Supplier, Dyed Diesel Distributor, and Transporter.  \nImportant  \nIf this business is a corporation, LLC, LLP, or located in another state or country, the following documents must be included with the application before it will be processed:  \n1. Copy of Articles of Incorporation,  \n2. LLC or LLP Operating Agreement,  \n3. Charter, and  \n4. Certificate of Authority To Do Business  \n***Failure to include this documentation with your application will delay the processing of your license. ***  \nBonds  \nThe Excise Tax Division will accept surety bonds on GAS-1212, Motor Fuels Tax Liability Bond, executed by any surety company licensed to do business in North Carolina. A bond secured by an irrevocable letter of credit will be accepted provided that it is executed on the Irrevocable Letter of Credit Template, reproduced on the financial institutions letterhead, by a financial institution authorized to do business in North Carolina.  \nBond forms are available in the back of this booklet or they may be obtained on the Department’[s website at](s website at www.ncdor.gov)[ ](s website at www.ncdor.gov)[www.ncdor.gov](s website at www.ncdor.gov).  \nElectronic Filing Mandate  \nEffective July 1, 2008 all returns with schedule data information are required to be filed electronically. There are two (2) options for electronic filing: EDI and web. EDI filing is available to taxpayers licensed as a supplier, terminal operator, or transporter. All returns are available to be filed on the Department’s website at [www.ncdor.gov](www.ncdor.gov). Once licensed, an access code letter will be mailed to the licensee to provide access for electronic filing. Contact the Division at [edicoordinator@ncdor.gov](edicoordinator@ncdor.gov) to file a supplier, terminal operator, or motor fuels transporter return by EDI.  \nLicense Types  \nRefiner means any person who owns, operates or controls a facility used to process crude oil, unfinished oils, natural gas liquids, or other hydrocarbons into motor fuel and from which motor fuel may be removed by pipeline, vessel, or at a rack. In addition, a person who produces more than 6,000,000 gallons of fuel alcohol or biodiesel during a calendar year is classified as a refiner. A refiner who transports any motor fuel for hire by means of a transport truck must also obtain a license as a Motor Fuel Transporter. GAS-1207, Motor Fuels Refiner Return, is required to be filed by all refiners and is due by the 22nd day following the end of the month.  \nA bond in the amount of $2,000,000 is required to obtain a refiner license.  \nTerminal Operator means a person who owns, operates or controls a motor fuel storage and distribution facility that has been assigned a terminal control number by the Internal Revenue Service, is supplied by pipeline or marine vessel, and from which motor fuel, jet fuel, or aviation gasoline may be removed at a rack. GAS-1204, Monthly Terminal Oper","cbCaict49YfukrTM","https://ap.wps.com/l/cbCaict49YfukrTM","pdf",1777455,29,"English","# Web-Fill 6-24-21\n## Who Must Apply\n## Important Documents for Processing\n## Bonds\n## Electronic Filing Mandate\n## License Types","[{\"question\":\"Who must complete the North Carolina Motor Fuels Tax License Application?\",\"answer\":\"Businesses storing, delivering, or selling fuel in North Carolina may be required to have a license and must complete the application if they engage in fuel-related business requiring one or more listed license types.\"},{\"question\":\"What documents are required if the business is a corporation, LLC, LLP, or located out of state or country?\",\"answer\":\"Submit Articles of Incorporation, LLC or LLP Operating Agreement, Charter, and Certificate of Authority to Do Business before the application will be processed.\"},{\"question\":\"How are returns filed electronically under the mandate effective July 1, 2008?\",\"answer\":\"All returns with schedule data must be filed electronically with two options: EDI and web. EDI is available to taxpayers licensed as a supplier, terminal operator, or transporter; an access code letter is mailed after licensing.\"}]","North Carolina Motor Fuels Tax License Application - Web-Fill | PDF",1789584372,10]