Form Rmft - 11 - Illinois Motor Fuel Tax Refund Claim Instructions
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1
2Illinois Department of Revenue
RMFT - 11
Illinois Motor Fuel Tax Refund Claim Instructions
Important note: If you need to file a refund claim for motor fuel
a minimum of three and a half years with your books and records.
you used for nonhighway purposes prior to January 1, 2000, you
We may require that you send us your purchase documentation to
must file Form RMFT-11, which has the revision date of October
verify the purchases you have claimed for a refund. Legible copies
1998 (R-10/98) in the lower left corner.
of purchase documentation are acceptable, however, we may
require original purchase documentation.
General Information
What types of purchase documentation are
Who can file a Motor Fuel Tax refund claim?
considered proof of purchase?
(1) Any person, other than a licensed distributor or supplier, who
Purchase documentation includes
has paid the motor fuel tax on
invoices; or
•
• motor fuel lost through any cause; or
sales slips; or
•
• motor fuel used for any purpose other than operating a
•
statements of account; or
motor vehicle upon the public highways or recreational-
type watercraft upon waters; or
•
monthly statements;
• undyed diesel fuel used in a commercial vehicle (as
that are generated by your supplier.
defined in Section 1-111.8 of the Illinois Vehicle Code)
operated for both highway and nonhighway purposes, for
What information is needed on the
the portion of fuel used for nonhighway purposes; or
purchase documentation?
• undyed diesel fuel used for the operation of an unlicensed
All purchase documentation must contain the following
commerical vehicle (as defined in Section 1-111.8 of the
Illinois Vehicle Code) only on private property;
•
purchaser's name (claimant) and address;
may file a Motor Fuel Tax refund claim provided the tax paid
•
seller's name and address;
was required to be collected.
•
number of motor fuel gallons purchased;
•
price per gallon of the motor fuel purchased;
(2) Any licensed distributor or supplier who has paid the motor
•
Illinois Motor Fuel Tax shown as a separate item when
fuel tax on
the purchase documentation is from other than a retail
• motor fuel lost; or
outlet;
• motor fuel used for any purpose other than operating a
•
date of delivery; and
motor vehicle upon the public highways or recreational-
•
receipt of payment (including date of payment).
type watercraft upon waters: or
• undyed diesel fuel used in a commercial vehicle (as
What are some common problems that
defined in Section 1-111.8 of the Illinois Vehicle Code)
would cause my refund claim to be denied?
operated for both highway and nonhighway purposes, for
the portion of fuel used for nonhighway purposes; or
We will deny your refund claim if
• undyed diesel fuel used for the operation of an unlicensed
•
you cannot provide us the purchase documentation to
commerical vehicle (as defined in Section 1-111.8 of the
support your claim; or
Illinois Vehicle Code) only on private property;
•
your purchase documentation demonstrates evidence of
may file a Motor Fuel Tax refund claim to recover the amount
change of name, date, or gallonage; or
of tax paid.
•
your purchase documentation demonstrates evidence of
fraud; or
However, no claim for idle time shall be allowed.
•
the purchase documentation is illegible.
What are the time limits when filing a refund
We may recover refund claims erroneously paid.
claim?
How do I convert liters to gallons?
If you are not a licensed distributor or supplier, to receive a refund
you must file a processable refund claim
To convert the motor fuel you have purchased from liters to
• not later than one year after the date the tax was paid.
gallons, multiply the amount of liters by .2641721 to determine
• within two years but more than one year after the date the
the amount in gallons.
tax was paid, to receive a refund of 80% of the amount
claimed.
Questions?
If you are a licensed distributor or supplier, to receive a refund
If you have questions or need help completing Form RMFT-11,
you must file a processable refund claim within one year after
please call our Springfield office weekdays between 8:00 a.m.
the tax was paid.
and 4:30 p.m. at 217 782-7797 or write us at
Is purchase documentation required to be
MOTOR FUEL TAX REFUND SECTION
ILLINOIS DEPARTMENT OF REVENUE
submitted when filing a refund claim?
PO BOX 19019
No. It is not necessary to submit the purchase documentation with
SPRINGFIELD IL 62794-19019
your refund claim. However, this information must be retained for
RMFT-11 instructions front (R-1/2000)
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