(a) Nonprofits. - A nonprofit organization listed below that purchases and uses motor fuel may receive a quarterly refund, for the excise tax paid during the preceding quarter, at a rate equal to the tax rate in effect under G.S. 105-449.80 for the time period for which the refund is claimed, less one cent (1¢) per gallon. Any of the following entities may receive a refund under this subsection: (1) Repealed by Session Laws 2002-108, s. 13, effective January 1, 2003. (2) A private, nonprofit organization that transports passengers under contract with or at the express designation of a unit of local government. (3) A volunteer fire department. (4) A volunteer rescue squad. (5) A sheltered workshop recognized by the Department of Health and Human Services. (b) Repealed by 2014-100, s. 34.6(a), effective for taxable years beginning on or after January 1, 2015. (c) Special Mobile Equipment. - A person who purchases and uses motor fuel for the off-highway operation of special mobile equipment registered under Chapter 20 of the General Statutes may receive a quarterly refund, for the excise tax paid during the preceding quarter, at a rate equal to the tax rate in effect under G.S. 105-449.80 for the time period for which the refund is claimed, less the amount of sales and use tax due on the fuel under this Chapter. An application for a refund must be made in accordance with this Part. (d) Off-Highway Use. - A person who purchases and uses motor fuel for a purpose other than to operate a licensed highway vehicle may receive a quarterly refund for the excise tax paid during the preceding calendar quarter. The amount of refund allowed is the tax rate in effect under G.S. 105-449.80 for the time period less the amount of sales and use tax due on the fuel under this Chapter. An application for a refund must be made in accordance with this Part.
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