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Line 4 – Gain (loss). This is a value calculated after all the other

Line 5 – Total receipts. Add lines 1 through 4. Enter here and on

line items are entered in the Inventory Reconciliation section.

Page 1, Section 1, line 2.

The gain or loss includes gains and losses from temperature

changes, and losses from spillage, fire, and other accidents.

Section III. Disbursements

Enter a gain as a positive number. Enter a loss as a negative

number. Attach an explanation for all losses not related to tem-

Report all transactions in whole gallons.

perature changes.

Gallons Delivered Tax-On

Line 5 – Transfers. Enter the amount of any fuel re-branded

from one product to another. Do not enter transfers or exchang-

Line 1 – Gallons used. Enter the number of gallons you used,

es of fuel between dealers. The total of all reported “transfers”

including fuel used for non-highway use.

during any month should equal zero.

Line 2 – Gallons delivered tax-on to retailers and consumers.

Line 6 – Ending physical inventory. Add lines 1, 2, 4, and 5 and

Enter the number of gallons delivered to retailers and consum-

subtract line 3. This should match your actual (measured) end-

ers (users) with the tax collected.

ing inventory.

Line 3 – Gallons delivered tax-on to Licensed Qualified Dealers.

Tax Computation

Enter the number of gallons delivered to qualified dealers with

the tax collected.

Line 7 – Total gallons delivered tax-on. Enter the amount from

Page 2, Section III, line 4.

Line 4 – Total gallons delivered tax-on. Add lines 1 through 3.

Enter here and on Page 1, Section I, line 7.

Line 8 – Tax-paid purchases. The total of highway and marine

gallons should equal Page 2, Section II, line 2. Attach all original

Gallons Delivered Tax-Off

invoices to the tax return showing these purchases.

Line 9 – Net taxable gallons. Subtract line 8 from line 7.

Line 5 – Gallons delivered tax-off to Licensed Qualified Dealers.

Enter the total from Schedule 6.

Line 11 – Tax. Multiply line 9 by line 10.

Line 6 – Gallons exported to other states or foreign countries

Line 12 – Total tax. Add each entry from line 11.

may be subject to the refined fuel surcharge. Enter the total from

Schedule 7. Gallons exported to be used in a manner other than

Line 13 – Deduction for timely filing. Enter 1% of line 12, or

aviation fuel are subject to the refined fuel surcharge and must

$100, whichever is less. Enter zero if the return and/or payment

be reported on Form 530 or 531.

is filed after the due date.

Line 7 – Gallons delivered to U.S. government agencies for their

Line 14 – Claim for refund on fuel used by dealer for non-

official use. Enter the number of gallons delivered tax-off to U.S.

highway use. Enter the number of gallons of fuel that you used

government agencies.

for non-highway use. Multiply the gallons by the refundable tax

rate. You must complete Schedule 16 – Equipment List showing

Line 8 – Gallons delivered to state and local government agen-

a list of equipment in which the fuel was used. The total number

cies for their official use. Enter the number of gallons delivered

of gallons claimed must equal the total on Schedule 16.

tax-off to state and local government agencies. Gallons deliv-

ered to local government agencies to be used in a manner other

Line 15 – If filing an amended return, enter the total amount of

than aviation fuel are subject to the refined fuel surcharge and

tax paid on the original return and/or previous amendments.

must be reported on Form 530 or 531.

Otherwise, enter zero.

Line 9 – Gallons delivered to charitable institutions. Enter the

Line 16 – Total amount due. Subtract lines 13, 14a, 14b and 15

number of gallons delivered tax-off to charitable institutions. Gal-

from line 12.

lons delivered to charitable institutions to be used in a manner

other than aviation fuel are subject to the refined fuel surcharge

Section II. Receipts

and must be reported on Form 530 or 531.

Report all transactions in whole gallons.

Line 10 – Gallons used or delivered to users for heating are

subject to the refined fuel surcharge. The gallons must be trans-

Line 1 – In-state refinery production. Enter the number of gal-

ferred from aviation fuel to diesel or gasoline and reported on

lons you produced in the state.

Form 530 or 531.

Line 2 – Gallons received tax-on. Enter the number of gallons

Line 11 – Gallons delivered to Approved Deferred Air Carriers

you received tax-on. A dealer who purchases fuel and pays the

for foreign/domestic flights. Enter the total from Schedule 10.

tax at the time of purchase may claim a credit on the tax return

for the tax paid.

Line 12 – Gallons used in foreign flights. Enter the total from

Schedule 12.

Line 3 – Gallons received tax-off from Licensed Qualified Deal-

ers. Enter the total from Schedule 2.

Line 13 – Gallons delivered to air carriers that are not Qualified

Line 4 – Gallons imported from other states or foreign countries.

Dealers for use in foreign flights. Enter the total from Schedule

Enter the total from Schedule 3.

13.

0405-532i 07-01-15 - Page 3

Form 0405-533i - Instructions For Form 530 Alaska Motor Fuel Tax Return For Diesel - State Of Alaska Page 11

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