IFTA, Inc. International Fuel Tax Association

Jurisdiction:	North Carolina
Year of Report:	2025
1) Jurisdiction provides either a refund or an exemption, impose a tax rate different than diesel, or offer an incentive (i.e. producers' or income tax credit):	Yes
2) Jurisdiction offers a refund for tax paid on biodiesel for IFTA carriers:
Effective date of the legislation:
Brief description of the legislation:
3) Jurisdiction offers a biodiesel tax exemption for IFTA carriers:	No
Effective date of the legislation:
Brief description of the legislation:
4) Jurisdiction imposes a tax on biodiesel at a rate different than the tax imposed on diesel:	No
Effective date of the biodiesel tax rate:
5) Instructions for the IFTA licensees based in your jurisdiction to report biodiesel use on the IFTA return. :
6) Biodiesel incentive such as a producer's credit or an income tax credit:
Effective date of the legislation:
Type of biodiesel incentive is offered:	The North Carolina Green Business Fund was established to provide grants to private businesses with fewer than 100 employees, nonprofit organizations, local governments, and state agencies to encourage the expansion of small and medium sized businesses to help grow a green economy. One of the fund’s priority areas is the development of the biofuels industry in the state. The Department of Commerce may make grants available to maximize development, production, distribution, retail infrastructure, and consumer purchase of biofuels (House Bill 1473, 2007, and N.C.G.S. § 143B-437.4).

2025 Biodiesel Information