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Line 2 – Receipts. Enter the amount from Page 2, Section II,

Line 20 – If filing an amended return, enter the total amount of

line 5.

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

Otherwise, enter zero.

Line 3 – Disbursements. Enter the amount from Page 2, Section

III, line 15.

Line 21 – Total amount due. Subtract lines 18, 19a, 19b and 20

from line 17.

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

line items are entered in the Inventory Reconciliation section.

Section II. Receipts

The gain or loss includes gains and losses from temperature

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

Report all transactions in whole gallons.

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

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

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

perature changes.

lons you produced in the state.

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

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

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

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

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

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

during any month should equal zero.

for the tax paid.

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

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

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

ers. Enter the total from Schedule 2.

ing inventory.

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

Tax Computation

Enter the total from Schedule 3.

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

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

Page 2, Section III, line 4.

Page 1, Section 1, line 2.

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

Section III. Disbursements

pal requirement gallons should equal Page 2, Section II, line

2. Attach all original invoices to the tax return showing these

Report all transactions in whole gallons.

purchases.

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

Gallons Delivered Tax-On

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

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

including fuel used for non-highway use.

Surcharge Computation

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

Line 12 – Total gallons delivered surcharge-on. Enter the num-

Enter the number of gallons delivered to retailers and consum-

ber of gallons of refined fuel sold, transferred, or used in the

ers (users) with the tax collected.

state, excluding all gallons exempt from the surcharge. See the

“General Information” section for more information.

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

Enter the number of gallons delivered to qualified dealers with

Line 13 – Surcharge-paid purchases. Enter the number of gal-

the tax collected.

lons purchased surcharge-on. Attach all original invoices to the

tax return showing these purchases.

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

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

Line 14 – Net gallons subject to the surcharge. Subtract line 13

from line 12.

Gallons Delivered Tax-Off

Line 16 – Surcharge. Multiply line 14 by line 15.

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

Enter the total from Schedule 6.

Line 17 – Total tax and surcharge. Add each entry from line 11

and line 16.

Line 6 – Gallons exported to other states or foreign countries.

Enter the total from Schedule 7.

Line 18 – Deduction for timely filing. Enter 1% of line 17, or

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

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

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

is filed after the due date.

government agencies.

Line 19 – Claim for refund on fuel used by dealer for non-

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

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

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

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

tax-off to state and local government agencies. This does not

rate. You must complete Schedule 16 – Equipment List showing

include fuel sold to local government agencies for resale to local

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

residents.

of gallons claimed must equal the total on Schedule 16.

0405-533i 07-01-15 - Page 3

Form 0405-533i - Instructions For Form 530 Alaska Motor Fuel Tax Return For Diesel - State Of Alaska Page 15

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