North Carolina Spells Out Filing Rules for Fuel Tax Pause
The North Carolina Department of Revenue's Excise Tax Division issued detailed filing instructions on Nov. 12 for taxpayers affected by the state's temporary motor fuel excise tax suspension under Session Law 2026-62. The suspension runs Oct. 10 through Nov. 30, 2026, but NCDOR said filing requirements do not pause along with it.
Suppliers (Form GAS-1202), fuel alcohol and biodiesel providers (GAS-1264), importers (GAS-1219), alternative fuels providers (GAS-1252) and backup taxpayers who run dyed diesel on the highway or divert fuel shipments (GAS-1259) must still file monthly returns and pay tax due. Each group must complete the base return first, then a month-specific worksheet that adjusts the tax owed to account for the suspension. Backup taxpayers get a third worksheet covering December 2026.
NCDOR warned that missing a deadline triggers a failure-to-file penalty of 5% of tax due per month, capped at 25%, plus a separate 5% failure-to-pay penalty. Terminal operators will get separate guidance later for their annual return, since the suspension also affects that calculation for tax year 2026.
What's next
- 2026-11-30: Motor fuel excise tax suspension period ends.
- NCDOR says additional FAQs and worksheet instructions for GAS-1219, GAS-1252 and GAS-1259 are coming.
- Terminal operators: watch for separate GAS-1209 annual-return guidance.
All sources
- Important Notice: Reporting Guidance for Motor Fuel and Alternative Fuel Taxpayers During the Motor Fuel Tax Suspension — Government site: NCDOR (.gov), 2026-11-12
