Form Pda-46 - Minnesota Gasoline Tax Return
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1
2Minnesota Gasoline Tax Return
PDA 46
For the month of ______________ ,________________.
(See instructions on back.)
(month)
(year)
rd
This return must be received in our office on or before the 23
day of the following month.
Minnesota Tax ID:
Column 1
Column 2
Gasoline/Alcohol
Other than gasoline
(in gallons)
(in gallons)
1
Shipments received from Minnesota terminals or refineries
1
(Schedules PDA-56)
2
Shipments into Minnesota from other states (Schedules PDA-56)
2
3
3
Total petroleum products received (add lines 1 and 2)
4
4
Product exported (Schedules PDA-56 – submit in duplicate)
5
Total Gallons (subtract line 4 from line 3)
5
6
Sales to the US government by terminal/refinery operators
6
(Schedule PDA-46F)
7
Gallons subject to evaporation and loss allowance
7
(Subtract line 6 from line 5)
8
Evaporation and loss allowance (multiply line 7 by 2.5% [.025])
8
9
9
Net Gallons before credits (subtract line 8 from line 7)
10
10
Sales to the US government from tax-paid stock (Schedule PDA-46E)
11
11
Bulk gasoline sales to farmers from tax-paid stock (Schedule PDA-46H)
12
12
Gallons subject to gasoline tax (subtract lines 10 and 11 from line 9)
13
13 $
Tax payable to state (multiply line 12 by $.20)
14
14 $
Inspection fee payable (Line 5, total of columns 1 and 2 @ $.00100 per gallon)
15
15 $
Amount payable to state before adjustments (add lines 13 and line 14)
16
Authorized adjustments
a
Aviation gasoline (Schedule PDA-46Q)
16a
____________________ gallons @ $.15
b
Qualifying service stations (Schedule PDA-46Q)
16b
c
E-85 rate reduction (Schedule PDA-46Q)
16c
_________________ gallons @ $.058
16 $
Total authorized adjustments (add lines 16a through 16c)
All payments must be made by
17
17 $
Subtract line 16 from line 15. This is the AMOUNT DUE
Electronic Funds Transfer (EFT)
I declare that this return and supporting schedules are correct and complete to the best of my knowledge and belief, and further that one-third of the 2.5% percent deduction for
evaporation and loss claimed above has been credited or paid to dealers on all quantities of gasoline sold to them.
Authorized signature
Title
Date
Daytime phone
(
)
Mail to: Minnesota Department of Revenue, Petroleum Tax Division, St. Paul, MN 55146-3333.
Phone: (651) 297-4130 or (800) 657-3596. For TDD/TTY, contact Minnesota Relay at (800) 627-3529
Rev 8/01 - Printed on recycled paper with 10% post-consumer waste
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