Form 0405-533i - Instructions For Form 530 Alaska Motor Fuel Tax Return For Diesel - State Of Alaska Page 12

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Line 14 – Other exempt use or delivery. Enter any gallons used
in whole numbers. We suggest you report this information by
and/or delivered tax-off and not reported on lines 5 through 13.
bill of lading. The schedule must be fully completed. A list of
An explanation is required.
deferred air carriers can be found at https://online-tax.alaska.
gov. Enter the total number of gallons on Page 2, Section III,
line 11.
Line 15 – Total gallons delivered tax-off. Add lines 5 through 14.
Schedule 12 – Jet Fuel Used for Foreign Flights
Line 16 – Total disbursements. Add lines 4 and 15. Enter here
Use this schedule if you are an air carrier and qualified dealer.
and on Page 1, Section I, line 3.
You must report all jet fuel gallons you used in jet propulsion
aircraft operating flights from Alaska directly to a foreign country
Schedules
or flights re-fueling in Alaska that are continuing flights from a
foreign country to another destination in the United States. You
Schedule 2 – Gallons Received Tax-Off from Licensed
must report all gallons by load and the gallons must be reported
Qualified Dealers
in whole numbers. We suggest you report this information by bill
of lading. The schedule must be fully completed. Enter the total
You must report all gallons received tax-off from licensed quali-
number of gallons on Page 2, Section III, line 12.
fied dealers by load. Report each load separately and the gal-
lons must be reported in whole numbers. The schedule must be
Schedule 13 – Gallons Delivered to Non-Qualified
fully completed. The license number of the qualified dealer you
received fuel tax-off from must be valid for the filing period. A list
Dealers for Use in Foreign Flights
of qualified dealer licenses and effective dates can be found at
You must report all jet fuel gallons delivered to non-qualified
https://online-tax.alaska.gov. Enter the total number of gallons
dealers for use in jet propulsion aircraft operating flights from
on Page 2, Section II, line 3.
Alaska directly to a foreign country or flights re-fueling in Alaska
which are continuing flights from a foreign country to another
destination in the United States. You must report all gallons by
Schedule 3 – Gallons Imported from Other States or
load and the gallons must be reported in whole numbers. We
Foreign Countries
suggest you report this information by bill of lading. The sched-
You must report all gallons imported from other states or foreign
ule must be fully completed. Enter the total number of gallons
countries by load. Report each load separately and the gallons
on Page 2, Section III, line 13.
must be reported in whole numbers. We suggest you report this
information by bill of lading. This schedule must include all fuel
Schedule 16 – Equipment List
for which you held title as it entered into Alaska. If title transfers
Use this schedule to list equipment in which fuel being claimed
upon delivery in Alaska, report the fuel as an import on Sched-
for the non-highway refund was used. List each piece of equip-
ule 3, and the subsequent sale on Schedule 6. You must report
ment for which the refund is being claimed and the number of
any sales to persons not licensed as qualified dealers in the
gallons used. The schedule must be fully completed.
state as taxable sales. The schedule must be fully completed,
including the FEINs of the original suppliers. Enter the total on
Form 532A
Page 2, Section II, line 4.
The Department shares with the respective municipalities 60%
Schedule 6 – Gallons Delivered Tax-Off to Licensed
of taxes attributable to aviation fuel sales at municipally owned
Qualified Dealers
or operated airports. The amount due to the municipalities is
You must report all gallons delivered tax-off from licensed
calculated based on Form 532A. You must complete a separate
qualified dealers by load. Report each load separately and the
Form 532A for each municipally owned or operated airport that
gallons must be reported in whole numbers. We suggest you
you sold or delivered aviation fuel to. The schedule must be
report this information by bill of lading. The schedule must be
fully completed. A link to a list of municipally owned or operated
fully completed. The license number of the qualified dealer you
airports can be found at Attach
delivered fuel tax-off to must be valid for the filing period. A list
the form(s) to the Form 530.
of qualified dealer licenses and effective dates can be found at
https://online-tax.alaska.gov. Enter the total number of gallons
Additional Assistance
on Page 2, Section III, line 5.
These instructions are not in place of Alaska statutes or regula-
Schedule 7 – Aviation Fuel Exported to Other States
tions and are offered only for the convenience of the taxpayer in
or Foreign Countries
completing the return.
You must report all gallons exported to other states or foreign
countries by load. Report each load separately and the gallons
If you have questions or require assistance, contact the Tax Di-
must be reported in whole numbers. We suggest you report
vision at dor.tax.motorfuel@alaska.gov or call 907.269.6620.
this information by bill of lading. Exports to Canada should be
reported by province. The schedule must be fully completed,
including the FEINs of the original suppliers. Enter the total on
Page 2, Section III, line 6.
Schedule 10 – Gallons Delivered Tax-Off to
Department of Revenue Approved Air Carriers
Use this schedule to report the number of jet fuel gallons deliv-
ered to air carriers that have elected to defer the jet fuel tax. You
must report all gallons by load and the gallons must be reported
0405-532i 07-01-15 - Page 4

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