Form Pda-46 - Minnesota Gasoline Tax Return Page 2
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1
2Instructions for Form PDA-46
General Information
Line Instructions
Line 13
Line 1
You must file Form PDA-46, Minnesota
rd
Multiply total gallons on line 12 by $.20
Gasoline Tax Return, before the 23
day of
In column 1, enter the total gallons from
each month following the month for which
and fill in the result on line 13. This is the
Schedule PDA-56 of gasoline received tax
the return is filed.
unpaid from Minnesota terminals and
amount of excise tax due.
refineries.
Payment of the full amount of tax shown
Line 14
due must be paid via Electronic Funds
In column 2, enter the total gallons from
Compute the inspection fee by adding
Transfer (EFT), which may be done over
Schedule PDA-56 of undyed diesel/undyed
column 1 and 2 in line 5. Multipy this
the telephone using (800) 570-3329 or the
kerosene and other fuels received tax unpaid
total by .00100 and enter this amount on
internet at
from Minnesota terminals or refineries.
line 14. This is the amount of the
Sign and date the return
Line 2
inspection fee payable.
Sign and date the return and please include
In column 1, enter total gallons from
Line 15
your daytime phone number.
Schedule PDA-56 of gasoline and
Amount payable before adjustments
alcohol imported to Minnesota from
rd
Before the 23
day of each month
(Line 13 and Line 14).
other states and Canada.
following the month for which the return is
filed, mail your return to:
Line 16a
In column 2, enter total gallons from
If you sold “aviation gasoline” for the
Schedule PDA-56 of undyed
Minnesota Department of Revenue
purpose of producing or generating power
diesel/undyed kerosene and other fuels
Petroleum Tax Division
for propelling an internal combustion
imported to Minnesota from other states
Mail Station 3333
engine aircraft, you may take a credit
St. Paul, MN 55146-3333
and Canada.
adjustment of $.15 per gallon sold.
Information and assistance
Line 4
Line 16b
You may call the Petroleum Tax Division
In column 1, enter total gallons from
The tax imposed on gasoline or undyed
at: (651) 297-4130, or (800) 657-3596.
Schedule PDA-56 of gasoline and
diesel fuel delivered to a qualified service
alcohol exported from Minnesota.
TDD/TTY users may contact the
station may be reduced to a rate of three
department through the Minnesota Relay
cents per gallon above the contiguous state
In column 2, enter total gallons from
Service at either (651) 297-5353 or
tax rate imposed on such products. To
Schedule PDA-56 of undyed
(800) 627-3529 (ask for (651) 297-4130)
qualify, a service station operating in
diesel/undyed kerosene and other fuels
Minnesota must be in competition with a
exported from Minnesota.
Or write to:
service station located in a contiguous state
Line 6
within 7.5 miles (measured by the shortest
Minnesota Department of Revenue
route by public road) of the Minnesota
Petroleum Tax Division
Enter total gallons of gasoline/alcohol
Mail Station 3333
service station.
from Schedule PDA-46F of all sales to
St. Paul, MN 55146-3333
the United States government by
Line 16c
terminal and refinery operators on which
If you need information in an alternative
E-85, “a petroleum product”, is a blend of
Minnesota excise tax has not been paid.
format such as Braille, large print, or
agriculturally derived denatured ethanol
cassette tape, we will provide it.
Line 10
and gasoline. It must contain at least 60
percent ethanol by volume, and typically
Penalties
All sales to the United States
contains 85 percent ethanol by volume. A
government from tax-paid stock must be
Failure to file the return and/or pay the tax
credit of $.058 per gallon is allowed to
reported on Schedule PDA-46E. Fill in
timely will result in the assessment of
arrive at the tax rate of $.142.
the total gallons sold from Schedule
additional penalties and interest.
List all sales in detail on Schedule PDA-
Criminal penalties may be assessed if a
PDA-46E on line 10.
46Q and report the tax adjustment on the
person knowingly fails to file a timely
return or willfully files and signs any
appropriate line (16a, 16b, 16c).
Line 11
document the person knows to be false.
All gasoline bulk sales made to farmers
from tax-paid stock should be reported
on Schedule PDA-46H. Enter the total
gallons from Schedule PDA-46H on line
11.
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