This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for Form GAS-1259 for the current year.
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.
Q: What is Form GAS-1259?
A: Form GAS-1259 is the Motor Fuel Backup Tax Return in North Carolina.
Q: Who needs to fill out Form GAS-1259?
A: Anyone who is required to pay the motor fuel backup tax in North Carolina needs to fill out this form.
Q: What is the motor fuel backup tax?
A: The motor fuel backup tax is a tax imposed on fuel retailers or distributors who have not paid the motor fuel excise tax.
Q: When is Form GAS-1259 due?
A: Form GAS-1259 is due on a monthly basis, and the due date is typically the 20th day of the following month.
Q: What information do I need to fill out Form GAS-1259?
A: You will need to provide information about your business, including your tax identification number, the amount of motor fuel backup tax due, and any other relevant data.
Q: What happens if I don't file Form GAS-1259 or pay the motor fuel backup tax?
A: Failure to file Form GAS-1259 or pay the motor fuel backup tax can result in penalties and interest charges.
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.