Motor Fuel Tax Schedules And Reports Instruction Page 22
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43Liquefi ed Petroleum Tax Report – Tax Type 60 – Form J11
All gallonage information, except inventories, must come from the supporting schedules.
● Gallons must be “gross” gallons.
Line 1: Inventory forward = last month’s line 8 entry.
This is your closing physical inventory from the prior month brought forward to the current month.
● Enter the gallons from line 8 of your report for the prior month.
Line 2: Gal. mfg., purchased, imported = Schs. 2+3.
Use received schedule types 2 and 3 to complete this line.
Report the total gallons of fuel acquired during the period covered by the report.
● Enter the total gallons from schedules 2 and 3.
Line 3: Gal. taxable at $.23 per gal. = Sch. 5Q.
Use disbursed schedule type 5Q to complete this line.
Report the total gallons sold to consumers, and the total gallons disbursed for your own use, subject to the
ND $.23 per gallon tax.
● Enter the total gallons from schedule 5Q.
Line 4: Gal taxable at 2% excise = Sch. 5X.
Use disbursed schedule type 5X to complete this line.
Report the total gallons sold to consumers, and the total gallons disbursed for your own use, subject to the
ND 2% excise tax.
● Enter the total gallons from schedule 5X.
Line 5: Gal. ND non-taxable = Schs. 6+7.
Use disbursed schedule types 6 and 7 to complete this line.
Report the total non-taxable gallons sold for resale and your exports.
● Enter the total gallons from schedules 6 and 7.
Line 6: Gal. ND tax-exempt = Schs. 8+10.
Use disbursed schedule types 8 and 10 to complete this line.
Report the total gallons claimed as tax-exempt sales on schedule types 8 and 10.
● Enter the total gallons from schedules 8 and 10.
Line 7: Book inventory = lines 1+2-3-4-5-6.
Compute your ending “book” inventory.
● Add lines 1 and 2, and subtract lines 3, 4, 5, and 6.
Line 8: Ending physical inventory.
Report your actual physical inventory at the end of the period covered by your report.
● Enter the correct physical inventory reading.
NOTE: If it is not possible to obtain an accurate physical reading each month, enter your line 7 book
inventory here. However, an accurate physical reading is required at least once in every 12-month
period.
Line 9: Gains: IF line 7 is less than line 8, enter dif.
If the book inventory on line 7 is less than the physical inventory on line 8, you have a gain.
● To compute the gain, subtract line 7 from line 8, and enter the difference.
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