North Carolina General Statutes Chapter 105. Taxation § 105-449.108. When an application for a refund is due

(a) Due Dates.--The due dates of applications for refunds are as follows:

(b) Requirements.--An application for a refund allowed under this Part must be filed with the Secretary and be in the form required by the Secretary. The application must state that the applicant has paid for the fuel for which a refund is claimed or that payment for the fuel has been secured to the seller's satisfaction. An application for an annual refund must state whether or not the applicant has filed a North Carolina income tax return for the preceding taxable year.

(c) Repealed by S.L. 1998-146, § 10, eff. Sept. 18, 1998.

(d) Late Application.--A refund applied for more than three years after the date the application is due is barred.