Important Notice: Incentive Claim for Refund for Aviation Fuel for Motorsports

This document serves as notice that the 2005 General Assembly enacted a refund of State and county sales and use tax, effective January 1, 2006, paid on purchases of aviation fuel by a motorsports racing team or a motorsports sponsoring body that is used to travel to or from a motorsports event in North Carolina, to travel to a motorsports event in another state from a location in North Carolina, or to travel to North Carolina from a motorsports event in another state.