This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for Form GAS-1301 for the current year.
This document contains official instructions for Form GAS-1301 , Motor Fuels Transporter Return - a form released and collected by the North Carolina Department of Revenue. An up-to-date fillable Form GAS-1301 is available for download through this link.
Q: What is Form GAS-1301?
A: Form GAS-1301 is the Motor Fuels Transporter Return.
Q: Who needs to file Form GAS-1301?
A: Motor fuel transporters in North Carolina need to file Form GAS-1301.
Q: What is the purpose of Form GAS-1301?
A: Form GAS-1301 is used to report and reconcile motor fuel transportation activities and tax liabilities.
Q: When is Form GAS-1301 due?
A: Form GAS-1301 is due by the 20th day of the month following the end of the reporting period.
Q: Is there a penalty for late filing of Form GAS-1301?
A: Yes, there is a penalty for late filing of Form GAS-1301. The penalty is calculated based on the amount of tax due and the number of days late.
Instruction Details:
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.