Motor Fuel Tax Schedules And Reports Instruction Page 32
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43Special Fuel Tax Report – Tax Type 62 – Form J01
All gallonage information, except inventories, must come from the supporting schedules.
● Gallons must be in “gross” gallons.
● Complete the applicable Columns A, B, C, D, E, and F.
● Add Columns A, B, C, D, E, and F across, and enter the total in Column G, for each line.
Line 1: Inventory forward = last month’s line 11 entries.
This is your closing physical inventory from the prior month brought forward to the current month.
● Enter the gallons from line 11 of your report for the prior month, in the applicable columns.
Line 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 62.
Report the gallons shifted from one column to another due to blending of the product types.
● Use the following guideline for the entries on this line:
a. Enter as a minus in Column E, the number of gallons of biodiesel you blended with undyed or
dyed diesel fuel.
b. Enter as a plus in the applicable Column B or C, the number of gallons biodiesel blended with
undyed or dyed diesel fuel.
c. Enter as a minus in Column F, the number of gallons of blending components you blended with
the fuels listed under Columns B, C, and D.
d. Enter the gallons deducted from Column F, as a plus in the applicable Columns B, C, and D.
e. Column G should always be zero as the entries in the other columns must balance each other out.
Line 4: Gal. taxable at $.23 per gal. = Schs. 5+5Q.
Use disbursed schedule types 5 and 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 fuel tax.
● Enter the total gallons in the applicable columns, by product code, from schedules 5 and 5Q.
Line 5: Gal. from $.23 per gal. tax-pd inven. = Sch. 10G.
Use disbursed schedule type 10G to complete this line.
Report the gallons sold, and the 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 6: Net gal. taxable at $.23 per gal. = lines 4-5.
Compute the total gallons of taxable fuel at $.23 per gallon.
● Subtract line 5 from line 4.
Line 7: Gal taxable at 2% excise = Schs. 5X+5Y.
Use disbursed schedule types 5X and 5Y 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 in the applicable columns, by product code, from schedules 5X and 5Y.
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