Instructions For Form Tc-922c

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Instructions For TC-922C
Line 17. Enter the amount of Utah PTO gallons consumed as shown
This form is required for claiming back any Utah fuel excise taxes you
on line 14.
have reported through IFTA on fuel exempt from Utah fuel excise tax.
Line 18. Enter the amount of PTO gallons consumed from PTO
You will need to maintain records for any amount of undyed diesel fuel
operations in other states. This figure is determined by applying the
you claim as exempt from fuel tax. If you use undyed diesel fuel in
same percentages or other allowances used in Part A for Utah PTO
reefer units or other machinery and equipment that is not registered
operations to all non-Utah PTO operations.
and not required to be registered for highway use, then you must
maintain records documenting the use of the undyed diesel fuel for
Line 19. Add line 17 and line 18.
exempt purposes. Documentation should include fuel purchase invoices
(or bulk fuel disbursement tickets) which identify the equipment into
Line 20. Subtract line 19 from line 16 to compute non-PTO gallons
which the fuel was placed. You may be contacted to provide supporting
consumed.
information before your claim for refund or credit can be approved.
Line 21. Divide line 15 by line 20 to compute a "Travel" MPG (or
PART A (UTAH PTO ONLY)
MPG excluding PTO activities).
Record Retention. Credit cannot be claimed unless the following detailed
Line 22. Enter the taxable Utah miles shown on the IFTA tax return.
records are retained:
- Gallons of fuel dispensed into the fuel supply tank of each concrete
Line 23. Divide line 22 by line 21 to determine fuel consumed in
mixer.
"Travel" or non-PTO operations in Utah.
- Gallons of fuel dispensed into the fuel supply tank of each trash
Line 24. Add lines 17 and 23 to determine total Utah fuel calculated for
compaction vehicle.
both PTO and non-PTO operations in Utah.
- The pounds of dry product loaded and off loaded by PTO's.
- The gallons of liquid product pumped by PTO's.
Line 25. Enter the amount of Utah taxable gallons as shown on the
- Daily records of the actual fuel consumed by PTO's.
IFTA tax return.
Line 1. Enter the total amount of fuel dispensed into all concrete mixers.
Line 26. Subtract line 25 from line 24. If the result is a positive number,
enter on line 26. Enter zero if the result is negative.
Line 2. Multiply the gallons on line 1 by .20 and enter.
Line 27. Subtract line 26 from line 17 to determine the amount of
Line 3. Enter the total amount of fuel dispensed into all trash compaction
refundable PTO gallons consumed.
vehicles.
PART C
Line 4. Multiply the gallons on line 1 by .20 and enter.
Line 28. Enter the amount of fuel purchased in Utah and dispensed into
NOTE: Tax Commission rule allows 20 percent of all fuel dispensed into
an engine (and fuel supply tank) on a vehicle that is separate from the
the concrete mixers and trash compaction vehicles to be claimed as fuel
propulsion engine (and fuel supply tank) of the vehicle. Examples of
used to operate the power take off unit of a vehicle.
fuel that should be included on this line are reefer gallons, fuel
Line 5. Enter the pounds of dry product loaded or off loaded.
consumed in the non-propulsion engine of two engine well workover
rigs, fuel consumed in the non-propulsion engine of a two engine
Line 6. Divide line 5 by 6,000.
cement mixer truck, etc.
Line 7. Enter .75 or other predetermined amount (see following). Utah
NOTE: You must attach receipt copies or a schedule to document all
rule limits PTO fuel exemption allowance to .75 (or 3/4) of a gallon per
fuel dispensed into the reefer unit. Include the receipt date and number,
6,000 pounds of dry product loaded or off loaded. Tests should be
vendor, city, and state where fuel was dispensed, gallons dispensed
conducted to determine the actual amount. If tests determine the actual
and the total purchase price.
amount is less than .75, the lessor amount should be claimed. If you
Line 29. Enter the amount of fuel purchased in Utah and dispensed into
have questions, call Technical Research of the Taxpayer Services
machinery and equipment that is not required to be registered for
Division at (801) 297-7705 or 1-800-662-4335 for more information.
highway use. Generally, all machinery and equipment qualifies for this
Line 8. Multiply line 6 by line 7.
exemption unless it is designed to be operable on public roads (and
hence should be registered).
Line 9. Enter the number of gallons of liquid pumped.
NOTE: You must attach a list of machinery and equipment in Utah and
undyed diesel fuel invoices or bulk disbursement tickets which identify
Line 10. Divide line 9 by 1,000.
the machinery and equipment into which the fuel was placed.
Line 11. Enter .75 or other predetermined amount (see following). Utah
Line 30. Refund (add lines 28 and 29).
rule limits the exempt fuel allowance to .75 (or 3/4) of a gallon per
1,000 gallons of liquid pumped. Tests should be conducted to
PART D
determine the actual amount. If tests determine the actual amount is
Line 31. Total exempt PTO gallons subject to refund. Enter the gallons
less than .75, the lessor amount should be claimed. If you have
on line 27. If you did not complete PART B, enter the gallons on PART
questions, call Technical Research of the Taxpayer Services Division
A, line 14. If you did not complete PART A or B, enter zero.
at (801) 297-7705 or 1-800-662-4335 for more information.
Line 32. Enter the gallons on line 30 which is the total qualifying
Line 12. Multiply line 10 by line 11.
exempt gallons from PART C.
Line 13. Enter exempt Utah PTO gallons which cannot be claimed
Line 33. Add lines 31 and 32 to determine total refundable exempt
above. Utah statute exempts gallons consumed in PTO devices from
gallons.
fuel tax. Fuel used on-highway for purpose of idling a vehicle is not
exempt from the fuel tax, since the fuel is used in the operation of a
Line 34. Multiply line 33 by the Utah fuel tax rate (from IFTA return) to
motor vehicle. Tax Commission rule sets forth allowances for the PTO
determine the total refundable amount.
exemption. If your tests show an amount other than the amount allowed
by rule, you may claim the other amount provided you keep daily
Line 35. Fuel not subject to Utah fuel tax is subject to Utah sales and
records to document your claim. Periodic testing is not sufficient to file
use tax. Enter the applicable sales tax due for your business location. If
a claim. Daily records must be retained to document the actual amount
you are not sure of the sale tax rate to make this calculation, call (801)
of fuel consumed by the PTOs. If using a method other than allowed by
297-2200 or 1-800-662-4335 for rate schedules. You may use the the
rule, you must contact the Tax Commission's Auditing Division at (801)
following simplified method to calculate sales and use tax; divide the
297-4625 or 1-800-662-4335. Attach a schedule explaining the
amount on line 34 by 4 (to calculate the approximate amount of sales
methodology of your claim and the nature of the PTO
and use tax due). If you do not use the simplified methods, attach a
operations if you claim an amount on this line.
schedule showing how sales tax was calculated. If you report sales tax
on your sales and use tax return, enter your account number in the
Line 14. Enter totals from lines 2, 4, 8, 12, and 13.
amount field.
PART B
Line 36. Net Refund, (subtract line 35 from 34). Sign and date the
Line 15. Enter the total miles reported on the IFTA return for purposes
completed TC-922C. Mail the completed TC-922C, along with a copy
of computing (MPG) Miles Per Gallon.
of your IFTA return to: Utah State Tax Commission, 210 N 1950 W,
Salt Lake City, UT 84134.
Line 16. Enter the total fuel that entered the fuel supply tanks of motor
vehicles as reported on the IFTA return for purposes of computing
MPG.
922CI Rev. 7/00

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