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INSTRUCTIONS

Page 2

FORM M-20A

(REV. 2010)

Signature

Part II –– Summary of Gallons

tax rate, on an energy content basis, is

Taxable in the County of Maui

equal to one-quarter the rate for diesel

The return must be signed and dated

fuel. The county fuel tax rate

may be

by a person who is authorized to sign

Complete Part II to report the taxable

proportional to the energy contents of

Form M-20A.

number of gallons sold or used for the

the fuels, as determined by their lower

islands of Maui, Lanai, and Molokai.

Specific Instructions

heating values, times one-half.

Part III –– Summary of Ex-

These instructions are numbered to

Line 32 –– Report naphtha sold for

empt Sales in Gallons

correspond to the line items of Form M-

use in a power-generating facility. See

20A. Other line items on the form are

definition of power-generating facility

Complete Part III to report the exempt

self-explanatory.

on page 1.

number of gallons sold or used, includ-

ing (1) Fuel exported or sold to the fed-

Line 33 –– The tax rate for naphtha

Amended Return Checkbox

eral government for official government

sold for use in a power-generating facil-

If you are amending a return previously

use, (2) Imports in interstate or foreign

ity before July 1, 2009 is 1 cent per gal-

filed, check the AMENDED Return box

commerce as long as the fuel is beyond

lon. For sales on or after July 1, 2009,

at the top of the form to indicate that

the taxing power of the State (e.g. in the

the tax rate is 2 cents per gallon.

this is an amended return.

foreign trade zone or sales of bonded

Lines 35 and 38 –– Report liquid fuel

aviation fuel to air carriers coming from

Address

sold or used in small boats. See defi-

or going to foreign ports), (3) Sales to

If your address is outside the United

nition of small boats on page 1. Liquid

another licensed distributor, (4) Fuel

States or its possessions or territo-

fuel sold or used in vessels and other

sold for use in and actually delivered to,

ries, enter the information on the line

water craft operated in overseas trans-

or sold in, the county of Kalawao, and

for “City or Town, State and Postal/

portation beyond the State and ocean-

(5) Liquid fuel sold to an intra-county

ZIP Code” in the following order: city,

going tugs and dredges should not be

ferry operating solely within the County

province or state, postal code, and the

reported on lines 35 and 38.

of Maui (applies to taxable years begin-

name of the country. Do not abbreviate

ning after December 31, 2007).

Line 43 –– Report the number of bar-

the country name.

rels (42 U.S. gallons) rounded up to

Part IV –– Summary of Sales

Part I –– Computation of Fuel

the nearest barrel of petroleum product

in Gallons

Tax and Environmental Re-

sold by a distributor to any retail dealer

Complete Part IV to report total sales,

sponse, Energy, and Food

or end user (other than a refiner) of

exempt sales, and the deduction for re-

Security Tax

the petroleum product. For example,

tail sales from Form M-2, Certificate of

if 197.05 barrels were sold, report 198

Complete Part I to compute the amount

Retail Sales of Liquid Fuel. The taxable

barrels on Line 43. The environmen-

of fuel tax and environmental response,

sales reported in Part IV should be the

tal response, energy, and food security

energy, and food security tax due with

same amount entered on the appropri-

tax is imposed on each barrel or frac-

the return. In completing Part I, enter

ate lines in Part I.

tional part of a barrel. Do not include

the number of taxable gallons.

aviation fuel.

If you are claiming an evaporation al-

Line 24 –– Specify the type of alter-

lowance deduction, attach Form M-2

Line 45 –– Multiply line 43 by $1.05.

native fuel sold in gallons. If you sold

received from each retail dealer report-

more than one type of alternative fuel,

Line 46 –– The total taxes due as

ing their retail sales for the month and

attach a separate schedule showing

shown on line 46 must be paid in full

showing the calculation of the evapora-

the number of gallons sold, tax rate,

with Form M-20A. The tax may be paid

tion allowance. If Form M-2 is not at-

and taxes due. Include the total num-

by check or money order made pay-

tached to your return, your deduction

ber of gallons sold on line 41 and the

able to the “Hawaii State Tax Collector”

will be disallowed.

total taxes on line 42.

in U.S. dollars drawn on any bank in

the U.S. Do not send cash. To ensure

Line 25 –– For other alternative fuels,

that your payment is applied correctly,

the state license tax rate shall be based

please type or print on your check or

on the energy content of the fuels as

money order: (1) “Fuel”, (2) your federal

compared to diesel fuel, using a low-

employer identification number (FEIN)

er heating value of one hundred thirty

or social security number (SSN), and

thousand British thermal units per gal-

(3) the filing period (MM/YY) and form

lon as a standard for diesel, so that the

number being filed (ex. 07/10 M-20A).

Instructions For Form M-20a - Monthly Return Of Liquid Fuel Tax (State And County) And Environmental Response, Energy, And Food Security Tax - State Of Hawaii Department Of Taxation Page 2

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