Form Dr 0133 - Passenger Mile Tax Return Page 2
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1
2GENERAL INSTRUCTIONS
A return must be filed for each period even though no operations were conducted in Colorado.
SPECIFIC INSTRUCTIONS
Line 1.
Passenger Mile Tax - 3% per month times the amount (on line
1 less line 2) is due. Example: Line 1 passenger mile tax is
Enter passenger mile tax from Form DR 0011. Follow detailed
$100 and line 2 is $50 paid at the port. The penalty due would
instructions on that form to calculate passenger mile tax.
be calculated as:
Indicate a zero (0) if you did not operate in Colorado.
$100 - $50
=
$50
Line 2.
.03 X $50
=
$1.50
1.50 X # OF MONTHS LATE
Credit for passenger mile tax paid at ports must be claimed
within the reporting period that payment was made. Credit is
Line 6.
allowed only if tax liability is reported on this return. No credit is
If the return is filed after the due date, late filing interest is due
allowed for permit fees such as PUC fees, fuel permit fees,
at the current statutory monthly rate preprinted on the return
etc., collected at ports.
multiplied by the amount on line 6 for each month the return is
late.
Line 3.
A return is a whole month late one day after the due date, and
If line 2 exceeds line 1, refund of the excess will be made.
an additional month late on each monthly anniversary of the
Refunds may be claimed only for the period filed and will not be
due date
offset against prior or future tax liabilities. Do not complete line
3 if there is a balance due on line 4.
NOTE:
The passenger mile tax is calculated as follows:
Line 4.
Number of passengers X number of Colorado miles X $.001.
This calculation is done for each bus and each trip. Add all of
If line 1 exceeds line 2, enter the balance due. Payment is
the trips together for the quarter and record the total on line 1.
required with this return.
Line 5.
If the return is filed after the due date, late filing penalty
is due as follows:
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