Instructions For Form Tc-922b
ADVERTISEMENT
1Instructions for TC-922B
Line 14. Add lines 2, 4, 8, 12, and 13 to get total Utah PTO gallons.
This form is required for claiming back any Utah fuel taxes you have reported
through IFTAon exempt fuel.
Part B
Line 15. Enter the total miles reported on the IFTA return for purposes of
You will need to keep your records for any amount of undyed diesel fuel you claim
computing (MPG) Miles Per Gallon (section 7, "Total all pages," column d).
as exempt from fuel tax. If you use undyed diesel fuel in reefer units or other
machinery and equipment that is not registered and not required to be registered
Line 16. Enter the total tax paid gallons dispensed into the fuel supply tank of
for highway use, then you must keep records documenting the use of the undyed
motor vehicles as reported on the IFTA return for the purposes of computing
diesel for exempt purposes. Documentation should include fuel purchase invoices
MPG (section 7, "Total all pages," column g).
(or bulk fuel disbursement tickets) which identify the equipment into which the fuel
was placed. You may be contacted to provide supporting information before your
Line 17. Enter the amount of Utah PTO gallons consumed as shown on Part A,
claim for refund or credit is approved.
line 14 of this schedule.
Line by Line Instructions
Line 18. Enter the amount of PTO gallons consumed from PTO operations in
Part A (UTAH PTO ONLY)
other states. This figure is determined by applying the same percentages or
Record Retention:
Credit cannot be claimed unless the following detailed
other allowances used in Part A for Utah PTO operations to all non-Utah PTO
records are retained:
operations.
Gallons of fuel dispensed into the fuel supply tank of each
concrete mixer.
Line 19. Add lines 17 and 18.
Gallons of fuel dispensed into the fuel supply tank of each
trash compaction vehicle.
Line 20. Subtract line 19 from line 16 to compute non-PTO gallons consumed.
The pounds of dry product loaded and off loaded by PTO's.
The gallons of liquid product pumped by PTO's.
Line 21. Divide line 15 by line 20 to compute a "Travel" MPG (or MPG excluding
Daily records of the actual fuel consumed by PTO's.
PTO activities).
Line 1. Enter the total amount of fuel dispensed into all concrete mixers in Utah.
Line 22. Enter the taxable
Utah
miles shown on the IFTA tax return (section 5,
column e).
Line 2. Multiply the gallons on line 1 by .20.
Line 23. Divide line 22 by line 21 to determine taxable fuel consumed in "Travel"
Line 3. Enter the total amount of fuel dispensed into all trash compaction
or non-PTO operations in Utah.
vehicles in Utah.
Line 24. Add lines 17 and 23 to determine total Utah fuel calculated for both
Line 4. Multiply the gallons on line 3 by .20.
PTO and non-PTO operations in Utah.
NOTE:
Tax Commission rule allows 20 percent of all fuel dispensed into
concrete mixers and trash compaction vehicles to be claimed as fuel used to
Line 25. Enter the amount of Utah taxable gallons as shown on the IFTA tax
operate the power take off unit of a vehicle.
return (s
ection 5, column f)
.
Line 5. Enter the pounds of dry product loaded or off loaded in Utah.
Line 26. Subtract line 25 from line 24. If the result is a positive number, enter on
line 12. Enter ZERO if the results is a negative.
Line 6. Divide line 5 by 6,000.
Line 27. Subtract line 26 from line 17 to determine the amount of refundable
Line 7. Enter .75 or other pre-determined amount. Utah rule limits PTO fuel
PTO gallons consumed.
exemption allowance to .75 (or 3/4) of a gallon per 6,000 pounds of dry product
loaded or off loaded. Tests should be conducted to determine the actual
Part C
amount. If tests determine the actual amount is less than .75, the lessor
Line 28. Enter the amount of fuel purchased in Utah and dispensed into an
amount must be claimed. If you have questions, call Technical Research of the
engine (and fuel supply tank) on a vehicle that is separated from the propulsion
Taxpayer Services Division at (801) 297-7705 or 1-800-662-4335 for more
engine (and fuel supply tank) of the vehicle. Examples of fuel that should be
information.
included on this line are
reefer
gallons, fuel consumed in the non-propulsion
engine of two engine well
workover rigs
, fuel consumed in the
non-
Line 8. Multiply line 6 by line 7.
propulsion engine of a two engine cement mixer truck
, etc.
Line 9. Enter the gallons of liquid pumped in Utah.
Line 29. Enter the amount of fuel
purchased in Utah and dispensed
in
Line 10. Divide line 9 by 1,000.
machinery and equipment that is not required to be registered for highway use.
Generally, all machinery and equipment qualifies for this exemption, unless it is
Line 11. Enter .75 or other pre-determined amount. Utah rule limits PTO fuel
designed to operate on public roads
(and hence should be registered).
exemption allowance to .75 (or 3/4) of a gallon per 1,000 gallons of liquid
pumped. Tests should be conducted to determine the actual amount. If tests
Line 30. Refund (add lines 28 and 29).
determine the actual amount is less than .75, the lessor amount must be
Part D
claimed.
If you have questions, call Technical Research of the Taxpayer
Line 31. Total exempt PTO gallons subject to refund. Enter the gallons from Part
Services Division at (801) 297-7705 or 1-800-662-4335 for more information.
B, line 27. If you did not complete Part B, line 27, enter the gallons from Part A,
line 14. If you did not complete Part A or Part B, enter ZERO.
Line 12. Multiply line 10 by line 11.
Line 32. Enter the gallons from Part C, line 30, which is the total qualifying
Line 13. Enter exempt Utah PTO gallons which cannot be claimed above. Utah
exempt gallons from Part C.
statute exempts gallons consumed in PTO devices from fuel tax. Fuel used
on-highway for the purpose of idling a vehicle is
not
exempt from the fuel tax,
Line 33. Add lines 31 and 32 to determine total refundable exempt gallons.
since the fuel is used in the operation of a motor vehicle. Tax Commission rule
sets forth allowances for the PTO exemption. If your tests show an amount
Line 34. Multiply line 33 by the Utah fuel tax rate (from IFTA return) to determine
other than the amount allowed by rule, you may claim the other amount
the total refundable amount. Enter here and on line 10 of your IFTA return, form,
provided you keep daily records to document your claim. Periodic testing is not
TC-922.
sufficient to file a claim. Daily records must be retained to document the actual
amount of fuel consumed by the PTO’s. See Administrative Rule R865-40-2. If
NOTE:
Undyed diesel fuel exempt from fuel tax is subject to sales and use tax.
using a method other than that allowed by rule, you must contact the Tax
Calculate sales tax using Schedule A, TC-922A.
Commission's Auditing Division at (801) 297-4625 or 1-800-662-4335 for
approval.
Attach a schedule explaining the methodology of your claim and
the nature of the PTO operations, if claiming exempt gallons on this line
.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial