Distributors Tax Return - Kanzas Department Of Revenue Customer Relations

INSTRUCTIONS FOR MOTOR VEHICLE FUELS TAX RETURN (MF/52)

This report must be prepared for each calendar month and must be postmarked on or before the 25

of the

following month. If you have no receipts or imports during the month, write across the face of the report “No

motor vehicle fuels or special fuels received (or imported) this month”. Failure to report as specified will cause

the addition of penalty at 5% of tax and interest at the appropriate rates as found on our web site:

ROUND GALLONS TO THE NEAREST WHOLE GALLON - DO NOT ROUND

DOLLAR FIGURES (INCLUDE CENTS).

Receipts - Enter the total net gallons of gasoline, gasohol and special fuel received or imported. (Include dyed diesel fuel

received if applicable. Sales to other licensed distributors are not to be included in line 1 of the return nor in any other

lines of the tax return. However, a schedule of disbursements must be completed for these sales).

Deductions - Enter the deductions that apply to your business. Use net gallons only.

a) Exports - Net gallons of fuel exported from Kansas. (Dyed diesel is not to be included. All dyed diesel is reported

in line 2e. If dyed diesel is exported, you must include a schedule of disbursements for this fuel.)

Attach (2) Copies Schedule of Disbursements.

b) U.S. Government - Net gallons of fuel sold to the U.S. Government. (Dyed diesel is not to be included. All dyed

diesel is reported in line 2e. If dyed diesel is sold to the U.S. Government, you must include a schedule of

disbursements for this fuel.)

Attach (1) Copy Schedule of Disbursements.

c) Aviation - Net gallons of fuel sold for aviation purposes.

Attach (1) Copy Schedule of Disbursements.

d) Not applicable as July 1, 1995.

e) Dyed Diesel - Net gallons of dyed diesel fuel received for the month - these gallons should be the same gallons

included in line 1.

Total of lines 2a through 2e.

Net gallons after deduction - (line 1 minus line 2f).

Does not apply as of July 1, 1995.

Sales to consumers in tank car, transport, or pipeline lots - Net gallons of taxable fuel sold directly to consumers. (These

gallons are subject to fuel tax but cannot be used when computing the handling allowance.)

Net gallonage on which allowance applies - Line 3 (net gallons after deduction) minus line 5 (sales to consumers).

Handling allowance - Use 2.5% of line 6 for total gallons of gasoline, gasohol and special fuel.

Importers are not allowed a handling allowance.

Gallons subject to tax - Line 6 (net gallons on which allowance applies) minus line 7 (handling allowance) plus line 5

(sales to consumers).

Tax - Line 8 gallons subject to tax - (multiplies by the appropriate tax rate).

10. Sum of total tax due.

10a) Total of gas (line 9) plus Total gasohol (line 9).

10b) Total of special fuel (line 9).

11. Penalty and interest (If filing a late return, add penalty at 5% of tax and interest at the appropriate rates as found on our

web site: )

12. Total Amount Due - (line 10 plus line 11).

13. Amount remitted - (Total of line 12a plus line 12b).

Distributors Tax Return - Kanzas Department Of Revenue Customer Relations - Form Page 2