Liquefied Petroleum Gas And Compressed Natural Gas Dealer And User Monthly Return Form - Iowa Department Of Revenue Page 2
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2Instructions for Dealer and User Monthly Return
81-021 b (9/20/05)
Who Must File This Return
LPG: All persons who dispense untaxed liquefied petroleum gas (LPG) into a fuel supply tank of any motor vehicle are
required to complete and file this return with the department each month. A return must be filed even if there is no
activity in Iowa during the month.
CNG: All persons who dispense untaxed compressed natural gas (CNG) into equipment for compressing the gas for
subsequent delivery into the fuel supply tank of a motor vehicle are required to complete and file this return with the
department each month. A return must be filed even if there is no activity in Iowa during the month.
Due Dates of Returns
Your return, plus supporting schedules, is due on or before the last day of the month following the month covered by the return.
Address Change or Cancellation
Check the box if you are updating the name or address. Cross out the prior information and print the new address beside it.
NOTE: If you are going out of business please send notification under separate cover or contact the number below.
Check the Appropriate Box Instructions
a.Consolidated Return. Check the box if you are licensed as a consolidated filer. Attach consolidated schedule L2.
b.Not Using Temperature Compensated Meters. Check box if you are not using the Temperature Compensated Meters.
c.Amended Return. Check box if you are amending a previously filed return, attach all corrected schedules. DO NOT reflect
the adjustments on your current months return. Show all figures including the ones you are not correcting.
Line Instructions
Computation of LPG and CNG Fuel Tax Due. Gallons should be entered in gross whole gallons.
Columns A & B
Line 1. Enter the total meter pumped gallons from Schedule L1. Include emergency fill gallons.
CNG Filers: If using other than CCF reading, attach the computation on how you arrived at the reading.
Column A
Line 2. Enter the total exempt gallons. Supported by exemption certificates. Include exempt testing gallons. Keep exemption
certificates for your own records.
Line 3. Subtract Line 2 from line 1 to compute the total Taxable Pumped LPG gallons.
Columns A & B
Line 4. LPG fuel tax rate is 20 cents per gallon. CNG fuel tax rate is 16 cents per 100 cubic feet.
Columns A
Line 5. Compute the taxes owing by multiplying line 3 by line 4 (LPG fuel tax rate). Round to the nearest whole dollar.
Column B
Line 6. Compute the taxes owing by multiplying line 1 by line 4 (CNG fuel tax rate). Round to the nearest whole dollar.
Columns A & B
Line 7. Penalty. Penalty for not filing the return on time: Add 10% to the tax due if you do not file the return on time and do
not have 90% of the correct amount of tax paid by the due date.
Add 5% to the tax due if you do not pay at least 90% of the correct amount of tax by the due date. If more than one
penalty applies, the 10% penalty is the only one charged. Penalties can be waived only under special circumstances.
Line 8. Interest. Interest accrues on unpaid tax from the due tate on the return. Any fraction of a month is considered as a
whole month. Check our web site for interest reates at
Column A
Line 9. Total Amount Due. Add lines 5, 7 & 8 to compute the total amount due.
Column B
Line 9. Total Amount Due. Add lines 6, 7 & 8 to compute the total amount due.
Columns A & B
Line 10. Enter the total amount of payments(s) made for this tax period. (Include EFT payment(s) or other payments.)
Line 11. Balance Due. If greater than zero, enter the balance due and remit payment by check or EFT. Read the following
method of payment information:
Method of Payment
Check. Make checks payable to Treasurer State of Iowa.
Electronic Funds Transfer (EFT). EFT filers need to follow the instructions in our Electronic Funds Transfer Booklet.
Where To File Your Return
Send your monthly return to: Iowa Department of Revenue, PO Box 1792, Des Moines IA 50306-1792
Assistance and Forms
Telephone: 515/242-6033 or 515/281-6447
E-mail: idr@iowa.gov
SIGN AND DATE YOUR RETURN AND INDICATE THE TITLE OF THE PERSON RESPONSIBLE FOR THE RETURN
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