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Instructions for Form GAS-1259
for the current year.
Instructions for Form GAS-1259 Motor Fuel Backup Tax Return - North Carolina
This document contains official instructions for Form GAS-1259 , Motor Fuel Backup Tax Return - a form released and collected by the North Carolina Department of Revenue. An up-to-date fillable Form GAS-1259 is available for download through this link.
FAQ
Q: What is Form GAS-1259?
A: Form GAS-1259 is the Motor Fuel Backup Tax Return in North Carolina.
Q: Who should use Form GAS-1259?
A: This form should be used by wholesalers and retailers of motor fuel in North Carolina who are required to pay backup taxes.
Q: What is the purpose of the Motor Fuel Backup Tax?
A: The Motor Fuel Backup Tax is designed to ensure that the state receives the full amount of motor fuel tax revenue in case a wholesaler or retailer fails to remit the appropriate tax.
Q: When is the due date for filing Form GAS-1259?
A: Form GAS-1259 must be filed by the 20th day of the month following the reporting period.
Q: What information is required on Form GAS-1259?
A: You will need to provide details about your motor fuel sales and calculate the amount of backup tax owed.
Q: What penalties can I face for late or incorrect filing?
A: Late or incorrect filing may result in penalties and interest charges, as determined by the North Carolina Department of Revenue.
Q: Are there any exemptions or deductions for the Motor Fuel Backup Tax?
A: There are no exemptions or deductions available for the Motor Fuel Backup Tax.
Q: Is there any additional documentation required with Form GAS-1259?
A: You may be required to attach supporting documents, such as invoices and sales records, to substantiate the information on your return.
Instruction Details:
- This 4-page document is available for download in PDF;
- Actual and applicable for the current year;
- Complete, printable, and free.
Download your copy of the instructions by clicking the link below or browse hundreds of other forms in our library of forms released by the North Carolina Department of Revenue.
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