Form E-581A, Interstate Carrier Claim for Refund Combined General Rate Sales and Use Taxes

This form is for use by an interstate carrier pursuant to the provisions of N.C. Gen. Stat. § 105-164.14(a). Claims for refund must be filed within 60 days after the close of each calendar quarter and covers the purchases during that quarter of aviation gasoline and jet fuel. Refund claims filed more than 3 years after the due date are beyond the statute of limitations and cannot be accepted.