Daily Vehicle Mileage And Fuel Report Form - 2000 Page 2
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47.
Purchaser’s name (in the case of
with the Department for a fuel tax refund
a lessee/lessor agreement, receipts
account in order to receive a refund (See
will be accepted in either name,
FYI Excise 7 “Tax Refunds for Exempt
provided a legal connection can be
Use of Fuel” for information on applying
made to the reporting party).
for refunds.)
In the case of withdrawals from licensee-
Users should apply to the state where the
owned, tax-paid bulk storage, credit may
fuel is purchased/used, when fuel pur-
be obtained if the following detailed
chased in other states is used for exempt
records are maintained:
purposes. Please contact the state(s) for
information about filing requirements.
1.
Date of withdrawal.
2.
Number of gallons.
FURTHER INFORMATION
3.
Fuel type.
For more information on related topics,
4.
Unit number.
consult the following DOR publications:
5.
Purchase and inventory records to
•
FYI General 1 “Department of
substantiate that tax was paid on all
Revenue Publications”;
bulk purchases.
•
FYI General 8 “The FYI Program —
Index and General Information”;
MILEAGE AND FUEL SUMMARIES
•
FYI Sales 29 “Special Regulation:
Summaries are not acceptable for audit
Freight, Delivery and Transporta-
purposes without source documents. The
tion”;
IRP requires summarization on a monthly
or quarterly basis by vehicle and jurisdic-
•
FYI Sales 57 “Sales and Use Tax
tion. The IFTA requires a monthly fleet
Applicable to Gasoline and Special
summary for all qualified motor vehicles.
Fuels”;
•
FYI Excise 14 “Passenger Mile Tax”;
Acceptable daily vehicle mileage and fuel
report and monthly fleet mileage and fuel
•
FYI Excise 8 “International Fuel Tax
summary documents are attached (pages
Agreement.”
3 & 4). These forms are offered as a
Single FYIs are free from the Taxpayer
suggestion only. Company forms contain-
Service Division. They may be obtained at
ing the same information may be used.
any statewide Taxpayer Service Center;
Every carrier is periodically audited to
or by writing to the Colorado Department
ensure proper records maintenance. The
of Revenue, 1375 Sherman St., Denver,
IRP requires that mileage records be kept
CO 80261; or by calling the DOR Forms
for 4 1/2 years on each qualified motor
Hotline at (303) 232-2414. Please use the
vehicle. The IFTA requires that mileage
FYI number (General 1, Sales 9, etc.,)
records and fuel receipts and/or invoices
when ordering FYI publications. FYIs
be kept for 4 years on each qualified
and commonly used forms are available
motor vehicle. If an audit reveals deficien-
on the Web at
cies, additional charges may result.
FUEL USED FOR EXEMPT
PURPOSES
Colorado allows an exemption for fuel
used for exempt purposes such as refrig-
eration units. IFTA carriers can apply for
a refund for the use of tax-paid fuel in
refrigeration units for exempt purposes.
Colorado does not have exempt miles, just
exempt fuel use. A user will need to apply
PAGE 2 OF 4
EXCISE 10 (09/00)
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