Form M-20a - Monthly Return Of Liquid Fuel Tax (State And County) And Environmental Response Tax Form - State Of Hawaii - Department Of Taxation Page 4
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4FORM M-20A
(REV. 2006)
PAGE 4
General Instructions
Who Must File
Signature
Form M-20A is used to report and pay fuel taxes
Every distributor as defined above must file
The return must be signed and dated by a per-
monthly. There is no annual fuel tax return to be
Form M-20A.
son who is authorized to sign Form M-20A.
filed.
Specific Instructions
When to File
Hawaii’s fuel tax is a tax on distributors for each
gallon of liquid fuel refined, manufactured, pro-
Form M-20A must be filed on or before the last
Part I –– Computation of Fuel and Environ-
duced, or compounded by the distributor and sold
day of each month, showing the fuel sold or used
mental Response Tax
or used by the distributor in the State. The tax is
during the preceding calendar month. If the due
Complete Part I to compute the amount of fuel
also imposed on liquid fuel imported by the distribu-
date falls on a Saturday, Sunday, or legal holiday,
and environmental response tax due with the
tor or acquired by the distributor from persons who
file by the next regular workday.
return. In completing Part I, enter the number of tax-
are not licensed distributors which is sold or used by
The official U.S. Post Office cancellation mark
able gallons.
the distributor in the State. The environmental re-
will be considered primary evidence of the date of
sponse tax is also a part of Hawaii’s fuel tax law.
Line 2d –– Do not include the sale of alternative
filing of tax documents and payments. Hawaii has
fuels on this line.
The fuel tax is comprised of three parts, a State
adopted the Internal Revenue Code provision to al-
component, a county component, and the environ-
Line 10 –– Specify the type of alternative fuel
low documents and payments delivered by a desig-
mental response tax. The amount of the State com-
sold in gallons. If you sold more than one type of al-
nated private delivery service to qualify for the
ponent is set by legislation. The county component
ternative fuel, attach a separate schedule showing
"timely mailing treated as timely filing/paying rule."
varies by county and is set by county ordinance.
the number of gallons sold, tax rate, and taxes due.
The Department of Taxation will conform to the In-
The environmental response tax is 5 cents per bar-
Include the total number of gallons sold on line 18
ternal Revenue Service listing of designated private
rel (42 U. S. gallons) of petroleum product sold by a
and the total taxes on line 19.
delivery services and type of delivery services quali-
distributor to any retail dealer or end user (other
fying for the "timely mailing treated as timely fil-
Line 11 –– See box below for alternative fuel tax
than a refiner) of the petroleum product.
ing/paying rule." Timely filing of mail which does not
rates.
bear a U.S. Post Office cancellation mark will be de-
Part II –– Summary of Gallons Taxable in the
Definition of Certain Terms
termined by reference to other competent evi-
County of Maui
dence.
Used in Chapter 243, HRS
Complete Part II to report the taxable number of
gallons sold or used for the islands of Maui, Lanai,
“Alternative fuel” means methanol, denatured
Where to File
and Molokai.
ethanol, and other alcohols; mixtures containing 85
File Form M-20A with:
percent or more by volume of methanol, denatured
Part III –– Exempt Sales
ethanol, and other alcohols with gasoline or other fu-
Hawaii Department of Taxation
Complete Part III to report the exempt number of
els; natural gas; liquefied petroleum gas; hydrogen;
gallons sold or used, including (1) Fuel exported or
P.O. Box 259
coal-derived liquid fuels; biodiesel; mixtures contain-
sold to the federal government for official govern-
Honolulu, Hawaii 96809-0259
ing 20 percent or more by volume of biodiesel with
ment use, (2) Imports in interstate or foreign com-
808-587-4242
diesel or other fuels; fuels (other than alcohol) de-
Toll-Free: 1-800-222-3229
merce as long as the fuel is beyond the taxing
rived from biological materials; and any other fuel
power of the State (e.g. in the foreign trade zone or
that is substantially not a petroleum product and that
sales of bonded aviation fuel to air carriers coming
Penalty and Interest
the governor determines would yield a substantial
from or going to foreign ports), (3) Sales to another
energy security benefits or substantial environmen-
Late Filing of Return – The penalty for failure to
licensed distributor, and (4) Fuel sold for use in and
tal benefits.
file a return on time is assessed on the tax due at a
actually delivered to, or sold in, the county of
rate of 5% per month, or part of a month, up to a
“Distributor” means and includes: (1) Every
Kalawao.
maximum of 25%.
person who refines, manufactures, produces, or
Part IV –– Summary of Sales
compounds liquid fuel in the State, and sells or uses
Failure to Pay Tax After Filing Timely Return –
Complete Part IV to report total sales, exempt
the same therein; (2) Every person who imports or
The penalty for failure to pay the tax after filing a
sales, and the deduction for retail sales from Form
causes to be imported into the State any liquid fuel
timely return is 20% of the tax unpaid within 60 days
M-2, Certificate of Retail Sales of Liquid Fuel. The
and sells it therein, whether in the original packages
of the prescribed due date. The 60-day period is cal-
taxable sales reported on line 5 should be the same
or containers in which it is imported or otherwise than
culated beginning with the prescribed due date
amount entered on the appropriate line in Part I.
in such original packages or containers, or who im-
even if the prescribed due date falls on a Saturday,
ports any such fuel for the person’s own use in the
Sunday, or legal holiday.
State; (3) Every person who acquires liquid fuel from
Interest – Interest at the rate of 2/3 of 1% per
a person not a licensed distributor and sells or uses
month or part of a month shall be assessed on un-
it, whether in the original package or container in
paid taxes and penalties beginning with the first cal-
which it was imported (if imported), or otherwise than
endar day after the date prescribed for payment,
in such original package or container; and (4) Every
whether or not that first calendar day falls on a Sat-
person who acquires liquid fuel from a licensed dis-
urday, Sunday, or legal holiday.
tributor as a wholesaler thereof and sells or uses it.
Part I, Line 11 –– The tax rates (in cents per gallon) for the following alternative fuels are:
City & County
County of
County of
County of
of Honolulu
Maui
Hawaii
Kauai
c
c
c
c
Ethanol
4.8¢
6.2¢
3.7¢
4.3¢
c
c
c
c
Methanol
3.7¢
4.8¢
2.9¢
3.3¢
c
c
c
d
Biodiesel
12.3¢
4¢
6.2¢
4¢
c
Effective July 1, 2004, pursuant to Act 96, SLH 2004.
d
Effective July 1, 2004, pursuant to Kauai County Ordinance No. 816.
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