Form Dr 309634 - Local Government User Of Diesel Fuel Tax Return Page 4
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6Part II - Diesel
- Schedule of Receipts (form DR-309643). You may list
only those receipts of gasoline that reflect delivery during
Line 1. Beginning Physical Inventory - Must agree with
the reporting month.
closing inventory from prior month’s return. Report under
Line 3. Disbursements - The categories listed under the
Columns D, E, F, G, H, or I based on the filing entity type
disbursement heading represent the total gasoline and
and inventory of undyed or dyed diesel fuel you hold.
gasohol use during the reporting month. If a county or
Line 2. Receipts - This represents the total diesel
municipality maintains bulk storage and resells fuel to
purchase transactions made during this reporting month.
another county or municipality, then each sales
The receipts are supported by listing all the individual
transaction would be reported as a disbursement under
invoice information you receive from your fuel supplier on
“Sales to Other Local Government Users”. All types of
the Mass Transit and Local Government User - Schedule
disbursements are supported by listing the individual
of Receipts (form DR-309643). You may list only those
transaction information on the Local Government User -
receipts of diesel which reflect delivery during this
Schedule of Disbursements (form DR-309644) by
reporting month. Report under Columns D, E, F, G, H, or I
schedule type and product type. Completed schedules
based on the filing entity type and whether the receipt is
must be attached to the return.
for undyed or dyed diesel fuel.
When completing Lines 3a, 3b, and 3c, list only those
Line 3. Disbursements - The categories listed under the
gallons of gasoline and gasohol used during the reporting
disbursement heading represent the total diesel used
period.
during the reporting month. If a county or municipality
Line 3a.
Off Highway Use - This represents the
maintains bulk storage and resells diesel fuel to another
gallon subtotal of fuel used for “off-road” purposes.
county or municipality, then each sales transaction would
These gallons do not qualify for refund.
be reported as a disbursement under “Sales to Other
Local Government Users”. All sales to other local
Line 3b.
Sales to Other Local Government
government users are supported by listing the individual
Users - This represents the gallon subtotal of
transaction information on the Local Government User -
disbursements of fuel resold to another county or
Schedule of Disbursements (form DR-309644) by
municipality. These gallons do not qualify for refund.
schedule type and product type. Completed schedules
On Highway Use - This represents the
Line 3c.
must be attached to your return. You may list only those
gallon subtotal of fuel used in a motor vehicle
disbursements of diesel used during the reporting period.
operated by the municipality, county, or school
Report on Line 3, Columns D, E, F, G, H, or I based on the
district which qualify for refund.
filing entity type and whether the disbursement is for
Line 4. Gains or Losses - Enter the increase in gallons
undyed or dyed diesel fuel.
due to temperature expansion or the loss in gallons due to
Line 3a.
Off Highway Use - This represents the
temperature and other losses (except theft). If reporting
gallon subtotal of diesel fuel used for “off-road”
as a municipality, county, or school district, report under
purposes. These gallons qualify for refund on this
Columns A, B, or C.
form.
Line 5. Ending Physical Inventory - Actual physical
Line 3b.
Sales to Other Local Government
inventory (stick measurement) as of the last day of the
Users - This represents the gallon subtotal of
month. Enter the result of Line 1 plus Line 2 minus Lines
disbursements of diesel fuel resold to another county
3a, 3b, and 3c plus or minus Line 4.
or municipality. These gallons do not qualify for
Line 6. Gallons Entitled to Credit - Enter the total of
refund.
Line 3c.
Line 3c.
On Highway Use - This represents the
Line 7. Gasoline Credit - Multiply Line 6, Column A, B,
gallon subtotal of diesel fuel used in a motor vehicle
or C times the credit calculation printed on the form.
operated by the municipality, county, or school
Enter the result on Page 2, Part I, Line 7, Column A, B, or
district, which qualify for refund in the case of tax-
C. Enter the total value of Columns A, B, and C on Part II,
paid undyed diesel fuel (Columns D, F, and H) or
Line 10b of the return.
which are subject to tax in the case of untaxed dyed
diesel fuel (Columns E, G, and I).
Line 8. Total Gasoline Credit - Add Line 7, Columns A,
B, and C and enter total here and on Line 10b of the
Line 4. Gains or Losses - Enter the increase in gallons
return.
due to temperature expansion or the loss in gallons due to
temperature and other losses (except theft). Report on
Line 4, Columns D, E, F, G, H, or I based on the filing
entity type and whether undyed or dyed diesel fuel.
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