Form Rg-1- Instructions printable pdf download

Form RG-1 Instructions

General Information

Step 3: Figure your therms of gas subject to tax

Line 13 - Write the total therms of gas from sales taxed on a per-therm

What is the deadline for filing my return?

basis. Include the total therms of gas only from sales in which the tax

You must file monthly returns unless we notify you to do otherwise.

on a per-therm basis is less than the tax on a gross-receipts basis.

If you are filing a monthly return, it is due on or before the fifteenth

Note: If you need to convert units of gas from cubic feet to therms,

day of the month following the month for which you are filing. For

divide the number of cubic feet by 104.275

example, if you are filing this return for the month of January, it is

(1 therm = 104.275 cubic feet).

due on or before February 15 of the same year.

Step 4: Figure your tax due

If you are filing a quarterly return, it is due on or before the last day

Line 23 - If you pay on a quarter-monthly basis and have overpaid

of the month following the quarter for which you are filing. For

your tax, do not file a claim with us. We will approve a credit for any

example, if you are filing this return for the first calendar quarter, it is

amount you have overpaid.

due on or before April 30.

Line 26 - Subtract Line 25 from Line 24. This is the total amount of

If you are filing an annual return, it is due on or before January 31

tax you owe. If you do not file a processable return or pay the tax you

of the year following the year for which you are filing. For example, if

owe by the due date, you will owe additional penalty and interest. We

you are filing this return for the year 1994, it is due on or before

will bill you for penalties and interest. If you prefer to figure these

January 31, 1995.

amounts, see the most current Publication 103, Uniform Penalties

If you are filing a final return, it is due not more than one month after

and Interest, because application of penalties and interest may be

you sold or discontinued your business.

different depending on when your return is due. Include penalty and

Note: You may apply for an extension not to exceed 31 calendar

interest amounts on Line 26. Please identify how much is penalty

and interest to the left of Line 26.

days if you cannot reasonably compile the information necessary to

file a completed return on time. Such an extension will require a

Section 1

deposit. For more information about extensions, call 217 785-2627.

What if I fail to file this return and pay the amount I

Check the appropriate box.

owe?

Sold business

You owe a late-filing penalty if you do not file a processable return

Discontinued business

by the due date, a late-payment penalty if you do not pay the tax

If you sold your business, fill in the following information:

you owe by the date the tax is due, and a bad check penalty if your

remittance is not honored by your financial institution. Interest is

New owner’s name _____________________________________

calculated on tax from the day after the original due date of your

return through the date you pay the tax. We will bill you for penalties

and interest. For more information about penalties and interest, see

New owner’s address ___________________________________

Number and street

Publication 103, Uniform Penalties and Interest. To receive a copy of

this publication, visit our Web site at or call

_______________________________________________________

us at 1 800 356-6302.

City

State

ZIP

What if my return covers transactions at more than

Section 2

one location?

If your return covers transactions at more than one location, you

Please identify your “other” deductions from Step 2, Line 10c of this

must complete Form RPU-21, Utility Tax Multiple Location Schedule,

return and write the amount of each. If you are taking a deduction for

and attach it to your return.

a DCCA-certified enterprise zone manufacturer, list the

manufacturer’s name and the amount of the deduction. Attach an

What if I had no business activity during the period

additional sheet if necessary.

for which my return is due?

If you had no business activity during the period for which your

a________________________________ $_________________

return is due, you still must file your return on or before the due date.

b________________________________ $_________________

What if I have questions?

c________________________________ $_________________

Total “other” deductions

$_________________

If you have any questions, write us at the address on the front of this

return or call our Springfield office weekdays between 8 a.m. and

Write the total amount of your “other” deductions from this section on

4:30 p.m. at 217 524-5404 or 217 785-6602.

Line 10c on the front of this return.

Specific

Instructionstructions

Section 3

Step 1: Identify your business

Please identify your “other” deductions from Step 3, Line 14c of this

Items 1 through 5 - If we have placed a preprinted address label

return and write the amount of each. If you are taking a deduction for

over this area, check to see that the information on the label is

a DCCA-certified enterprise zone manufacturer, list the

correct. If any of the information is incorrect, please make the

manufacturer’s name and the amount of the deduction. Attach an

necessary corrections to the label and go to Item 6. If there is no

additional sheet if necessary.

label, fill in the necessary information.

a________________________________ $_________________

Step 2: Figure your receipts subject to tax

b________________________________ $_________________

“Gross receipts” is the amount you received for gas you distrib-

c________________________________ $_________________

uted, supplied, furnished, or sold for use or consumption and not for

Total “other” deductions

$_________________

resale, and for all related services (including the transportation or

Write the total amount of your “other” deductions from this section on

storage of gas for an end user).

Line 14c on the front of this return.

Line 9 - Write the total gross receipts from sales of gas taxed on a

gross-receipts basis. Include the total gross receipts only from sales

in which the tax on a gross-receipts basis is less than the tax on a

per-therm basis.

RG-1 back (R-12/00)

Form Rg-1- Instructions

Related Articles

Related forms

Related Categories