Form Pt-102 - Tax On Diesel Motor Fuel (Page 2 of 2) in pdf

PT-102 (9/06) (back)

Combined

Gallons

tax rate

Tax

28 Sales or use of kerosene for other than heating or production for

sale

(provided it is not blended or mixed with another product or used

$.08

= $

.............................................................. 28

to operate a motor vehicle)

29 Sales to exempt organizations, not reported on line 10

(from

$.08

= $

.................................................... 29

Form PT-102.2, Part 2, column B)

$.163 = $

30 Sales or use as railroad diesel

............. 30

(from Form PT-102.4, Part 3)

31 Sales or use of B20 for purposes other than heating

(from

.................................................................... 31

$.1772 = $

Form PT-102.4, Part 4)

32 Partially taxable sales and uses

(add lines 23 through 31 in

.......................................................................... 32

columns A and B)

Fully taxable sales and uses

33 Fully taxable sales and uses (includes automotive use)

(subtract

........................................................ 33

line 32, column A, from line 22)

34 Gallons purchased with the taxes included that were sold, used,

or transferred .............................................................................. 34

35 Net taxable gallons

(subtract line 34 from line 33 in column A and

× $.2215 = $

.......................... 35

multiply by the tax rate; enter the result in column B)

36 Tax due before adjustments

.......... 36

(add lines 32 and 35 in column B)

Adjustments

37 Adjustments

(enter the net gallon adjustment in column A and the tax

Explain:

adjustment result in column B)

Balance due/credit

38 Total tax/credit due

.............................................................. 38 $

(line 36 and add or subtract line 37 in column B)

Transfer the amount on line 38 to Form PT-100, Petroleum Business Tax Return, line 2.

Note: All filers of Form PT-102 must complete Form PT-102.4, Part 1, Taxable sales or use (see instructions). Part 1 must

be completed even though the total number of gallons shown on this part is not to be indicated on any line of the tax

return. Failure to complete Part 1 will result in additional correspondence and a delay in processing your return.

Rate per gallon explanation chart

.037 - includes the rate for the petroleum business tax at the nonresidential heating rate only

.046 - includes the rate for the petroleum business tax at the nonresidential heating rate only

.086 - includes the rate for the petroleum business tax at the commercial gallonage rate only

.08

- includes the rate for diesel motor fuel excise tax only

.149 - includes the full nonautomotive rate for the petroleum business tax only

.163 - includes the rates for diesel motor fuel excise tax (.08) and the petroleum business tax at the railroad rate (.083)

.1772 - includes the rates for diesel motor fuel excise tax (.064) and the petroleum business tax at the automotive diesel

motor fuel rate (.1132)

.2215 - includes the rates for diesel motor fuel excise tax (.08) and the petroleum business tax at the automotive diesel

motor fuel rate (.1415)

Form Pt-102 - Tax On Diesel Motor Fuel Page 2

Related Articles

Related forms

Related Categories