Form 0405-533i - Instructions For Form 530 Alaska Motor Fuel Tax Return For Diesel - State Of Alaska Page 4

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Schedule 6 – Gallons Delivered Tax-Off to Licensed
enue Code Section 501(c)(3). It does not include civic leagues,
labor organizations, or social clubs.
Qualified Dealers
You must report all gallons delivered tax-off from licensed
Line 11 – Gallons used or delivered to users for heating. Enter
qualified dealers by load. Report each load separately and the
the number of gallons used by you or delivered tax-off to users
gallons must be reported in whole numbers. We suggest you
for heating. For heating sales made to construction and min-
report this information by bill of lading. The schedule must be
ing customers, you must obtain a certificate of use signed by
fully completed. The license number of the qualified dealer you
the consumer. This exemption does not apply to fuel used on
delivered fuel tax-off to must be valid for the filing period. A list
watercraft.
of qualified dealer licenses and effective dates can be found at
https://online-tax.alaska.gov. Enter the total number of gallons
Line 12 – Gallons delivered to public utilities. Enter the number
on Page 2, Section III, line 5.
of gallons delivered tax-off to public utilities. “Public utilities” are
defined as corporations or nonprofit power associations generat-
Schedule 7 – Gallons Exported to Other States or
ing electrical energy for resale.
Foreign Countries
You must report all gallons exported to other states or foreign
Line 13 – Gallons used or delivered to stationary power plants.
countries by load. Report each load separately and the gallons
Enter the number of gallons sold for use in stationary com-
must be reported in whole numbers. We suggest you report
mercial power plants (generators) of 100 kilowatts or less. Also
this information by bill of lading. Exports to Canada should be
enter the number of gallons sold for use in power plants (gen-
reported by province. The schedule must be fully completed,
erators) used exclusively for private residential use.
including the FEINs of the original suppliers. Enter the total on
Page 2, Section III, line 6.
Line 14 – Bunker fuel. Enter the number of gallons of bunker
fuel (residual fuel oil – #6 diesel) delivered tax-off for use in or
Schedule 9 – Gallons Delivered Tax-Off to Department
on watercraft. If a higher-grade diesel is blended with residual
of Revenue Approved Deferred Municipalities/Tribes
fuel, all the resulting product is exempt from the tax if the result-
Use this schedule to report the number of gallons delivered to
ing product still meets the specifications of #6 diesel and does
deferred municipalities or tribes. You must report all gallons by
not meet the specifications of a higher diesel grade.
load and the gallons must be reported in whole numbers. We
suggest you report this information by bill of lading. The sched-
Line 15 – Other exempt use or delivery. Enter any gallons used
ule must be fully completed. You are relieved for the liability for
and/or delivered tax-off and not reported on lines 5 through 14.
tax only if the municipality or tribe has been approved to defer
An explanation is required.
the payment of tax by the Department. A list of municipalities
and tribes approved to defer the payment of tax can be found at
Line 16 – Total gallons delivered tax-off. Add lines 5 through 15.
https://online-tax.alaska.gov. Enter the total number of gallons
on Page 2, Section III, line 9.
Line 17 – Total disbursements. Add lines 4 and 16. Enter here
and on Page 1, Section I, line 3.
Schedule 16 – Equipment List
Use this schedule to list equipment in which fuel being claimed
Schedules
for the non-highway refund was used. List each piece of equip-
ment for which the refund is being claimed and the number of
Schedule 2 – Gallons Received Tax-Off from Licensed
gallons used. The schedule must be fully completed.
Qualified Dealers
Additional Assistance
You must report all gallons received tax-off from licensed
qualified dealers by load. Report each load separately and the
gallons must be reported in whole numbers. We suggest you
These instructions are not in place of Alaska statutes or regula-
report this information by bill of lading. The schedule must be
tions and are offered only for the convenience of the taxpayer in
fully completed. The license number of the qualified dealer you
completing the return.
received fuel tax-off from must be valid for the filing period. A list
of qualified dealer licenses and effective dates can be found at
If you have questions or require assistance, contact the Tax Di-
https://online-tax.alaska.gov. Enter the total number of gallons
vision at dor.tax.motorfuel@alaska.gov or call 907.269.6620.
on Page 2, Section II, line 3.
Schedule 3 – Gallons Imported from Other States or
Foreign Countries
You must report all gallons imported from other states or foreign
countries by load. Report each load separately and the gallons
must be reported in whole numbers. We suggest you report this
information by bill of lading. This schedule must include all fuel
for which you held title as it entered into Alaska. If title transfers
upon delivery in Alaska, report the fuel as an import on Sched-
ule 3, and the subsequent sale on Schedule 6. You must report
any sales to persons not licensed as qualified dealers in the
state as taxable sales. The schedule must be fully completed,
including the FEINs of the original suppliers. Enter the total on
Page 2, Section II, line 4.
0405-530i 07-01-15 - Page 4

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