As a leading proponent of alternative fuels in North Carolina, I am overjoyed to see the recent increase of individuals producing their own biofuels at home. However, there is important tax information you need to know in order to stay out of trouble. I hope that my website can serve as a guide for individuals who wish to produce their own biofuels within North Carolina. You need to be aware: there are both State and Federal requirements that need to be met. My website will provide you with information for both the State and Federal Requirements.

Registration and Monthly Payment Requirements in North Carolina:
An individual who wishes to make their own biofuels will have to pay both the highway-use tax and inspection tax on the fuel they produce.

Required Paperwork:
Here are the steps to paying your motor fuel taxes:

1. You must register with the North Carolina Department of Revenue
North Carolina Fuel Tax Application (pdf)
2. A bond of $2,000 must be secured Irrevocable Letter of Bond (pdf)
3. Monthly tax payments must be made to the Department of Revenue no later than the 22nd of each month GAS-1264 (pdf)

All of the Department of Revenue forms are available online and are listed below.
State Registration Form: North Carolina Fuel Tax Application (pdf)

Bond Form: Irrevocable Letter of Bond (pdf)

Monthly Payment Form: GAS-1264 (pdf)

Schedule of Receipts: GAS-1264RS (pdf)

Schedule of Disbursements: GAS-1264DS (pdf)

Schedule of Diversion: GAS-1264DC (pdf)

Sample Paperwork:
Filling out the required paperwork is quite easy once you’ve done it once or twice. However, the first time might be challenging. To help you out you’ll find in the following links a sample Registration Form, a sample Bond Form, and a sample monthly payment form. Please note that these are samples only and should not be taken as an attempt to provide tax advice. If you use these forms you use them at your own peril. If you have questions you should contact an attorney or the North Carolina Department of Revenue.

List of Links
Sample Registration Form
Sample Bond Form
Sample Monthly Payment Form (GAS-1264)

Individuals, who wish to produce their own biofuels, must fill out a North Carolina Fuel Tax Application. And each month, must file a Gas-1264 form with the Department of Revenue, no later than the 22nd of each month.