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Section II. Receipts

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

line items are entered in the Inventory Reconciliation section.

The gain or loss includes gains and losses from temperature

Report all transactions in whole gallons.

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

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

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

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

lons you produced in the state.

perature changes.

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

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

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

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

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

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

for the tax paid.

during any month should equal zero.

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

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

ers. Enter the total from Schedule 2.

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

ing inventory.

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

Enter the total from Schedule 3.

Tax Computation

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

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

Page 1, Section 1, line 2.

Page 2, Section III, line 4.

Section III. Disbursements

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

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

Report all transactions in whole gallons.

invoices to the tax return showing these purchases.

Gallons Delivered Tax-On

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

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

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

including fuel used for non-highway use.

Surcharge Computation

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

Enter the number of gallons delivered to retailers and consum-

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

ers (users) with the tax collected.

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

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

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

“General Information” section for more information.

Enter the number of gallons delivered to qualified dealers with

the tax collected.

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

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

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

tax return showing these purchases.

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

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

Gallons Delivered Tax-Off

from line 12.

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

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

Enter the total from Schedule 6.

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

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

and line 16.

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 for non-highway use. Multiply the gallons by the refund-

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

able tax rate. You must complete Schedule 16 – Equipment

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

include fuel sold to local government agencies for resale to local

List showing a list of equipment in which the fuel was used.

residents.

The total number of gallons claimed must equal the total on

Schedule 16.

Line 9 – Gallons delivered to Qualified Municipalities and Tribes.

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

Enter the total from Schedule 9.

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

Line 10 – Gallons delivered to charitable institutions. Enter the

Otherwise, enter zero.

number of gallons delivered tax-off to charitable institutions.

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

“Charitable institutions” are only those institutions that are ex-

from line 17.

empt from income tax for federal purposes under Internal Rev-

0405-530i 07-01-15 - Page 3

Form 0405-533i - Instructions For Form 530 Alaska Motor Fuel Tax Return For Diesel - State Of Alaska Page 3

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