Form 0405-533i - Instructions For Form 530 Alaska Motor Fuel Tax Return For Diesel - State Of Alaska Page 8
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16Line 10 – Gallons used or delivered to users for heating. Enter
https://online-tax.alaska.gov. Enter the total number of gallons
the number of gallons used by you or delivered tax-off to users
on Page 2, Section III, line 5.
for heating. For heating sales made to construction and min-
ing customers, you must obtain a certificate of use signed by
Schedule 7 – Gallons Exported to Other States or
the consumer. This exemption does not apply to fuel used on
Foreign Countries
watercraft.
You must report all gallons exported to other states or foreign
countries by load. Report each load separately and the gallons
Line 11 – Gallons delivered to public utilities. Enter the number
must be reported in whole numbers. We suggest you report
of gallons delivered tax-off to public utilities. “Public utilities” are
this information by bill of lading. Exports to Canada should be
defined as corporations or nonprofit power associations generat-
reported by province. The schedule must be fully completed,
ing electrical energy for resale.
including the FEINs of the original suppliers. Enter the total on
Page 2, Section III, line 6.
Line 12 – Gallons used or delivered to stationary power plants.
Enter the number of gallons sold for use in stationary com-
Schedule 16 – Equipment List
mercial power plants (generators) of 100 kilowatts or less. Also
Use this schedule to list equipment in which fuel being claimed
enter the number of gallons sold for use in power plants (gen-
for the non-highway refund was used. List each piece of equip-
erators) used exclusively for private residential use.
ment for which the refund is being claimed and the number of
gallons used. The schedule must be fully completed.
Line 13 – Other exempt use or delivery. Enter any gallons used
and/or delivered tax-off and not reported on lines 5 through 14.
Additional Assistance
An explanation is required.
These instructions are not in place of Alaska statutes or regula-
Line 14 – Total gallons delivered tax-off. Add lines 5 through 13.
tions and are offered only for the convenience of the taxpayer in
completing the return.
Line 15 – Total disbursements. Add lines 4 and 14. Enter here
and on Page 1, Section I, line 3.
If you have questions or require assistance, contact the Tax Di-
vision at dor.tax.motorfuel@alaska.gov or call 907.269.6620.
Schedules
Schedule 2 – Gallons Received Tax-Off from Licensed
Qualified Dealers
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
report this information by bill of lading. The schedule must be
fully completed. The license number of the qualified dealer you
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
https://online-tax.alaska.gov. Enter the total number of gallons
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.
Schedule 6 – Gallons Delivered Tax-Off to Licensed
Qualified Dealers
You must report all gallons delivered tax-off from licensed
qualified dealers 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. The schedule must be
fully completed. The license number of the qualified dealer you
delivered fuel tax-off to must be valid for the filing period. A list
of qualified dealer licenses and effective dates can be found at
0405-531i 07-01-15 - Page 4
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