Motor Fuel Tax Schedules And Reports Instruction (Page 16 of 43) in pdf

○ Gallons sold to non-tribal agencies or businesses who receive reimbursement from the Tribe or an

agency of the United States government.

○ Gallons sold to public schools located on a ND Indian Reservation for use as heating fuel, in school

buses, or for any other use, even though the school may receive reimbursement from the Bureau of

Indian Affairs (BIA). (See the listing of schools on the last page of these instructions.)

Schedule Type 10G –

Gallons sold from tax-paid inventory

Transactions must be summarized. All mandatory ﬁ elds must have an entry.

Entities licensed by the Tax Commissioner should purchase fuel without the ND tax paid to the selling

supplier or distributor. A licensed distributor may, however, encounter occasional circumstances when the

selling supplier or distributor charges the ND per gallon tax. If that occurs, this schedule must be used to

report the sale of the tax-paid gallons.

Report the following transactions on this schedule type:

● Gallons sold or used out of an inventory on which the ND per gallon tax was payable to the supplier

or distributor from whom you purchased the fuel.

NOTE: The gallons sold or used out of your tax-paid inventory must be included in one of the other

applicable disbursement schedules. This schedule is used as a tool to apply the tax credit on tax-paid

purchases against total sales.

Do not report the following transactions on this schedule type:

○ Gallons sold or used out of tax-free inventories.

Details or Summaries Required

Schedules of Gallons Disbursed

All transactions for a speciﬁ c tax type may be listed on one document, or a separate document may be

completed for each schedule type.

Gallonage subtotals, by product type, per schedule type, are needed to complete the tax reports.

Transactions must be detailed, except where summaries are speciﬁ cally allowed. Do not use a

symbol to designate “repeat” data, and do not enter “same” for repeat data. An entry is required in

each “mandatory” ﬁ eld. Only an “optional” ﬁ eld may be left blank. Schedules (and the tax reports

supported by those schedules) without the mandatory detail, may be rejected.

Follow the instructions for completing each ﬁ eld. Whether the ﬁ eld is mandatory or optional is

underlined.

Schedule Type

Mandatory

● Enter the applicable schedule type number from the list provided on the form.

Pro. (Product) Types

Mandatory

● Enter the applicable 3-digit product type number from the list provided on the form. For 3-digit

numbers beginning with “0,” the leading “0” is required.

NOTE: Refer to the “Additional Information Section” of these instructions for information on the use

of product codes for reporting blended versus non-blended gasoline/ethanol, for reporting E-85, and for

reporting blended versus non-blended diesel/biodiesel.

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Motor Fuel Tax Schedules And Reports Instruction Page 16