GAS-1259 Motor Fuel Backup Tax Return (for November 2017 and prior)

Use for November 2017 and prior

This return is required to be completed to report fuel for which the North Carolina road and inspection taxes have not been charged and to report fuel that was diverted from the destination state as recorded on the shipping document General Instructions for the GAS-1259 Motor Fuel Backup Tax Return Disbursements schedule to be filed with GAS-1259 Motor Fuel Backup Tax Return