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General Instructions

1. Taxpayers must file a return for each calendar month by the 25th day of the following month. Example: The Diesel/Propane/Natural Gas Tax

Return for January 1st through January 31st should be filed on or before February 25th. A return must be filed even if no tax is due.

2. Make check or money order payable to: COMMISSIONER OF REVENUE SERVICES.

3. Mail to:

STATE OF CONNECTICUT

DEPARTMENT OF REVENUE SERVICES

PO BOX 5031

HARTFORD, CT 06102-5031

Specific Line Instructions

Lines 2 through 4

Line 13

Report purchases of diesel fuel, #2 fuel oil, propane and natural

Report the variation between Line 8 and Line 19.

gas sold as a motor fuel. You must provide a Schedule DF-1A

indicating gallons purchased from each supplier.

Lines 15, 16 & 17

Report taxable gallons of all diesel fuel and #2 fuel oil, with a

Line 5

Schedule DF-1B supporting gallons reported on Line 16.

Report on this line purchases of additives, dyes and conditioners

and kerosene that are mixed with diesel fuel.

Line 22

Report all credit card sales to the federal government, state

Line 9

government and local municipalities at retail outlets. All such sales

Report nontaxable sales as indicated on the front page of this

must be supported by a Schedule DF-1B.

return. Include on this line sales to any person who owns

or operates a vehicle that runs upon rails or tracks and who

Line 26

is properly registered with the federal government pursuant to

Late Payment Penalty: The penalty for late payment is 10% of tax

§4222 of the Internal Revenue Code of the United States. Also

due or $50, whichever is greater.

include on this line diesel fuel sold exclusively for use in portable

Late Filing Penalty: The Commissioner of Revenue Services may

power system generators designed to generate more than

impose a $50 penalty for failure to file any return that is required by

150 kilowatts of electric energy. All non-taxable sales must be

law to be filed.

supported by a Schedule DF-1B indicating the number of gallons

sold and to whom the product was sold.

Interest: The interest charge for late payment is 1% (.01) per month

or fraction thereof, from the due date.

Also, report all sales of LIQUIFIED PETROLEUM (PROPANE),

COMPRESSED NATURAL GAS and LIQUIFIED NATURAL GAS

Line 27

when sold as a motor fuel.

Tax due should be paid in full with tax return.

Note: When selling fuels in a gaseous form as a motor vehicle

fuel, see PS 92(10.1), Tables of Equivalents for Natural Gas and

Propane for Motor Vehicle Fuels Tax Purposes, for the gas to

gallons factor.

For Further Information

Line 10

Licensed diesel fuel distributors must report all out of state sales

If you need additional information or assistance, please call the

of diesel fuel and #2 fuel oil on Schedule DF-1B. Schedule DF-1B

Excise/Public Services Taxes Unit at (860)541-3225, Monday

must be completed in duplicate. Schedule DF-1B(10A), which

through Friday between the hours of 8:00 a.m. and 5:00 p.m.

covers sales to diesel fuel exporters, must be completed in triplicate.

You may obtain forms and publications at any hour, seven days a

week:

Line 11

• Internet: preview and download forms from the DRS web

Report only the sale of diesel fuel to licensed diesel fuel distributors

site:

supported by Schedule DF-1B.

• DRS TAX-FAX : call (860)297-5698 from the handset attached

Line 11A

to your fax machine and select from the menu;

Report sales of #2 fuel oil for heating purposes that will not require

• Telephone: Call 1-800-382-9463 or 1-860-297-5962 and

a schedule. Total gallons will suffice. See note below pertaining to

select Option 2 from a touch-tone phone.

documentation.

Line 12

TTY, TDD and Text Telephone users only may transmit inquiries

Report all sales to the federal government, state government and

24 hours a day, seven days a week by calling (860)297-4911.

local municipalities. All such sales must be supported by a Schedule

DF-1B indicating to whom sold and total gross gallons.

PLEASE NOTE: All sales and purchases must be documented by records that each company must retain for audit purposes for at least

three years.

All taxpayers should be aware that they are liable for the motor fuels tax on all sales of diesel fuel since such product is considered to have

been SOLD AND TAXABLE when delivered or transferred to a retail or consumer location within this state for intended sale or use. This

applies whether use of such product is for on-highway or off-highway purposes.

FORM OP-216 Back (Rev. 6/99)

Form Op-216 Instructions - The Diesel/propane/natural Gas Tax Return - State Of Connecticut Department Of Revenue Services

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