Motor Fuels Tax

NOTICE: The information included on this website is to be used only as a guide. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.

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General Information

• Administrative Code
• Guide for Dyed Diesel Use
• Laws Governing Retailers' Dispensing and Selling Non-Tax-Paid Motor Fuel
• Motor Fuels Tax Rates
• Federation of Tax Administrators (FTA)
• Timely Mailing of Returns, Documents, or Payments - August 24, 2018
• When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday - April 12, 2016
• Frequently Asked Questions about Downloading Forms 
• Electronic Filing Options and Requirements

Electronic Services

• Motor Fuels eFile 
  • Motor Fuels eFile Filing Instructions
  • Motor Fuels eFile Frequently Asked Questions
• Motor Fuels EDI Implementation Guide and Trading Partner Agreement

Interest Rate Announcements

• Interest Rate

Notices

• Important Notice: Online System Ready for Filing Quarterly Off-Highway Use Refund Claim - Effective June 19, 2023
• Notice Regarding Quarterly Off-Highway Use Refund Claims - Effective April 1, 2023
• Notice Regarding Legislative Updates of the Duties of a Tank Wagon Operator and the Receiving Party - Effective January 1, 2022
• Notice Regarding N.C. Department of Revenue Waives Dyed Diesel Fuel Penalty Due to Colonial Pipeline Cyber-Attack and Fuel Supply Chain Disruptions - May 13, 2021
• Notice Regarding Filing Penalties on Informational Returns for Motor Fuels and Alternative Fuels - Effective October 9, 2020
• Notice on Relief to Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19) - Effective March 31, 2020
  • Frequently Asked Questions for Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19)
• Notice Regarding Diesel Fuel Penalty Waiver Due to Hurricane Florence- Effective September 17, 2018
• Notice Regarding Product Code Changes for Motor Fuels Taxpayers - Effective January 1, 2018
• Notice Regarding Excise Tax on Fuel Grade Ethanol or Biodiesel Fuel - Effective August 11, 2017
• Notice Regarding Clarification of Excise Tax Reporting Requirements for Alternative Fuels - March 15, 2017”
• Effect of Emancipation Day and Patriot's Day on Returns and Tax Payments due on April 15, 2016
• Notice Regarding Quarterly Refunds for Taxicabs - Effective January 1, 2015
• Notice Regarding Excise Tax on Biodiesel - Effective October 1, 2014
• Exception to the General Statute of Limitations for Certain Events - Effective January 1, 2014
• Notice of Mandatory Electronic Filing - August 24, 2012
• Notice to Terminal Operators, Suppliers, and Transporters - July 1, 2011
• Notice Regarding New Destination State Diversion Number and Updated System - Effective May 1, 2011
• 2010 Legislative Change for Untaxed Clear Kerosene - Effective January 1, 2011
• 2010 Legislative Change for SME Vehicles - Effective October 1, 2010
• Notice of Transporter License and Reporting Requirement Changes - Effective July 1, 2008
• Notice of Mandatory Electronic Filing - Effective July 1, 2008
• Notice Regarding Taxation of Leaded Racing Fuel - Effective March 1, 2002

Tax Rate Announcements

• Motor Fuels and Alternative Fuels Tax Rate from January 1, 2025 through December 31, 2025
• Motor Fuels and Alternative Fuels Tax Rate from January 1, 2024 through December 31, 2024
• Motor Fuels and Alternative Fuels Tax Rate from January 1, 2023 through December 31, 2023
• Motor Fuels and Alternative Fuels Tax Rate from January 1, 2022 through December 31, 2022
• Motor Fuels and Alternative Fuels Tax Rate from January 1, 2021 through December 31, 2021
• Motor Fuels and Alternative Fuels Tax Rate from January 1, 2020 through December 31, 2020
• Motor Fuels and Alternative Fuels Tax Rate from January 1, 2019 through December 31, 2019
• Motor Fuels and Alternative Fuels Tax Rate from January 1, 2018 through December 31, 2018
• Motor Fuels and Alternative Fuels Tax Rate from January 1, 2017 through December 31, 2017
• Motor Fuels and Alternative Fuels Tax Rate from July 1, 2016 through December 31, 2016
• Notice to IFTA Jurisdictions - March 14, 2016
• Motor Fuels and Alternative Fuels Tax Rate from January 1, 2016 through June 30, 2016
• Motor Fuels and Alternative Fuels Tax Rate from April 1, 2015 through December 31, 2015
• Motor Fuels and Alternative Fuels Tax Rate January 1, 2015 through June 30, 2015 - Effective April 1, 2015, Senate Bill 20 was passed changing the motor fuels tax rate. See announcement covering April 1, 2015 through December 31, 2015.
• Motor Fuels and Alternative Fuels Tax Rate from July 1, 2014 through December 31, 2014
• Motor Fuels and Alternative Fuels Tax Rate from January 1, 2014 through June 30, 2014
• Motor Fuels and Alternative Fuels Tax Rate October 1, 2013 through December 31, 2013 (Amended)
• Motor Fuels and Alternative Fuels Tax Rate July 1, 2013 through December 31, 2013
• Motor Fuels and Alternative Fuels Tax Rate January 1, 2013 through June 30, 2013
• Motor Fuels and Alternative Fuels Tax Rate July 1, 2012 through December 31, 2012 (Amended)
• Motor Fuels and Alternative Fuels Tax Rate July 1, 2012 through December 31, 2012