105-449.108. When an application for a refund is due.
(a) Due Dates. - The due dates of applications for refunds are as follows:
| Refund Period | Due Date |
| Annual | April 15 after the end of the year |
| Quarterly | Last day of the month after the end of the quarter |
| Monthly | 22nd day after the end of the month |
(b) Requirements. - An application for a refund allowed under this Part must be filed with the Secretary and be in the form required by the Secretary. The application must state that the applicant has paid for the fuel for which a refund is claimed or that payment for the fuel has been secured to the seller's satisfaction. An application for an annual refund must state whether or not the applicant has filed a North Carolina income tax return for the preceding taxable year.
(c) Repealed by Session Laws 1998-146, s. 10, effective September 18, 1998.
(d) Late Application. - A refund applied for more than three years after the date the application is due is barred.