Motor Fuel Tax Schedules And Reports Instruction Page 3
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43Fuel Tax Manual
CONTENTS
PAGE
DUE DATES ............................................................................................................................................................... 1
PRODUCT CODES .................................................................................................................................................... 1
SCHEDULES OF GALLONS RECEIVED-.............................................................................................................. 1
Schedule Type 1 – Gallons received in North Dakota – ND tax paid ........................................................................ 1
Schedule Type 2 – Gallons received in North Dakota – ND tax NOT paid ............................................................... 2
Schedule Type 3 – Gallons imported into North Dakota by your business – ND tax NOT paid ............................... 2
Detail Required on Schedules of Gallons Received ................................................................................................... 3
SCHEDULES OF GALLONS DISBURSED ............................................................................................................ 6
Schedule Type 5 – Gallons sold to retailers for resale ................................................................................................ 7
Schedule 5A – Gallons sold to retailers for resale – ND taxable – loss allowance NOT passed on........................... 8
Schedule Type 5Q – Gallons sold to consumers, or used – ND taxable ..................................................................... 9
Schedule Type 5X – Gallons sold to consumers, or used – ND 2% excise taxable ................................................... 9
Schedule Type 5Y – Gallons sold to railroads – ND 2% excise taxable .................................................................. 10
Schedule Type 6 – Gallons Sold to licensed suppliers or distributors for resale – ND non taxable ......................... 10
Schedule Type 7 – Gallons exported out of North Dakota by your business – ND non-taxable .............................. 10
Schedule Type 8 – Gallons sold to agencies of the U.S. Government – ND tax-exempt (or tax credit taken) ........ 12
Schedule Type 10 – Gallons sold to Native Americans – ND tax-exempt ............................................................... 12
Schedule Type 10G – Gallons sold from tax-paid inventory .................................................................................... 13
Detail or Summaries Required on Schedules of Gallons Disbursed ......................................................................... 13
LINE-BY-LINE INSTRUCTIONS FOR TAX REPORTS ....................................................................................... 16
Aviation Fuel Tax Report – Tax Type 53 – Form H01 .............................................................................................. 16
Liquefi ed Petroleum Tax Report – Tax Type 60 – Form J11 .................................................................................... 19
Motor Vehicle Fuel Tax Report – Tax Type 61 – Form S01 ..................................................................................... 23
Special Fuel Tax Report – Tax Type 62 – Form J01 ................................................................................................. 29
ADDITIONAL INFORMATION SECTION ........................................................................................................... 35
Blending .................................................................................................................................................................... 35
Gasoline and Ethanol/Alcohol Blending – Product Codes ..................................................................................... 35
Clear or Dyed Diesel and Biodiesel Blending – Product Codes ............................................................................ 36
Delivery Errors - Buy Backs – Adjustments ............................................................................................................. 37
Pre-Sold Fuel to Consumers – Partial Delivery or No Delivery Made ..................................................................... 37
Inventories ................................................................................................................................................................ 37
Physical inventory readings: ................................................................................................................................... 37
Book inventories ..................................................................................................................................................... 38
Gains and losses ..................................................................................................................................................... 38
Reconciliations for determination of excess losses ................................................................................................ 38
New licensees purchasing remaining inventories from prior owner ...................................................................... 38
Business close-outs selling remaining inventories ................................................................................................. 38
Hose fl ushing when switching from dyed diesel fuel to clear diesel fuel for deliveries .......................................... 38
Accidental mixing of fuel and spills ......................................................................................................................... 38
Intentional mixing of dyed diesel fuel with clear diesel fuel .................................................................................... 38
Sales of dyed diesel fuel to the state or local governments ...................................................................................... 39
Fuel transactions with entities not licensed in North Dakota ................................................................................... 39
Documentation requirements for consumer refunds ................................................................................................. 39
Schools Located on North Dakota Indian Reservations ........................................................................................... 40
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