Motor Fuel Tax Schedules And Reports Instruction Page 27
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43Line 2: Gal. mfg., purchased, imported = Schs. 1+2+3.
Use received schedule types 1, 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 in the applicable columns, by product code, from schedules 1, 2, and 3.
Line 3: Product transfers (+ or -) within tax type 61.
Report the gallons shifted from one product code to another to report the blending of product types.
● Use the following guideline for the entries on this line:
a. Enter as a minus in Column A, the number of gallons of gasoline you blended with ethanol, or
methanol.
b. Enter as a minus in the applicable Column C or D, the number of gallons of ethanol, or methanol,
you blended with gasoline.
c. Add the Column A, C, and D entries, and enter that total as a plus in Column B for gasohol.
d. Enter as a minus in Column E, the number of gallons of blending components you blended with
gasoline or gasohol.
e. Enter as a plus in the applicable Columns A or B, the gallons deducted from Column E.
f.
Column F should always be zero as the entries in the other columns must balance each other out.
Line 4: Gal. taxable at $.23 per gal. = Sch. 5.
Use disbursed schedule type 5 to complete this line.
Report the total gallons sold to retailers for resale, subject to the ND $.23 per gallon tax,
on which you passed on a one-half-of one percent shrinkage allowance.
● Enter the total gallons in the applicable columns, by product code, from schedule 5.
Line 5: Gal. allowance on Sch. 5 sales = .005 x line 4.
Compute the number of untaxed gallons allowed on schedule 5 sales to retailers.
● Multiply .005 (1/2 of 1%) times line 4.
Line 6: Gal. taxable at $.23 per gal. = Schs. 5A+5Q.
Use disbursed schedule types 5A and 5Q to complete this line.
► The schedule 5A totals are gallons sold to retailers for resale, subject to the ND $.23 per gallon tax,
on which you did NOT pass on a one-half-of one percent shrinkage allowance.
► The schedule 5Q totals are gallons sold to consumers and gallons disbursed for your own use.
● Enter the total gallons in the applicable columns, by product code, from schedules 5A and 5Q.
Line 7: Gal. from $.23 per gal. tax-pd inven. = Sch. 10G.
Use disbursed schedule type 10G to complete this line.
Report the gallons sold, and gallons disbursed for your own use, out of your tax-paid inventory.
● Enter the total gallons in the applicable columns, by product code, from schedule 10G.
Line 8: Net gal. taxable at $.23 per gal. = lines 4-5+6-7.
Compute the total gallons of taxable gasoline, unblended ethanol, unblended methanol, and blending
components, before deducting a collection allowance.
● For Columns A, C, D and E, subtract line 5 from line 4, add line 6, subtract line 7.
Line 9: Net gal. gasohol taxable at $.23 per gal. = lines 4-5+6-7.
Compute the total gallons of taxable gasohol, before deducting a collection allowance.
● For Column B, subtract line 5 from line 4, add line 6, and subtract line 7.
Line 10: Gal. ND non-taxable = Schs. 6+7.
Use disbursed schedule types 6 and 7 to complete this line.
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