Motor Fuel Tax Schedules And Reports Instruction (Page 35 of 43) in pdf

Line 26: Total Due = lines 21+22+23+24-25.

Compute the total tax, penalty, interest, and inspection fees due and payable.

● Add lines 21, 22, 23, and 24, and subtract line 25.

● Make the remittance payable to the State Tax Commissioner.

► For paper reports, the remittance must be by check, bank draft, or money order.

► For electronically ﬁ led reports paid by check, bank draft, or money order, a voucher must

accompany the remittance. Voucher forms are available at our Internet website at:

Filing.

Complete the following lines on the back of the tax report when reconciling

your inventory to determine if there is tax due on excess losses. (This

must be done at least once in a 12-month period.)

● All header information.

● For a reconciliation covering the current month only, complete only lines 36 through 43.

● For a reconciliation covering more than one month, complete lines 27 through 43.

Line 27: Physical inven. = transfer entries from p. 1, line 1 (from report for ﬁ rst month in reconciliation

period).

This equals the beginning physical inventories used as the starting point for this reconciliation.

● Enter the gallons from p. 1, line 1, of the ﬁ rst report covered by the reconciliation period.

EXAMPLE:

► The period covered by the reconciliation is July 2005 through October 2005.

► The ﬁ rst report covered by the reconciliation period is July 2005.

► Enter the gallons from p. 1, line 1 of the report for July 2005.

Line 28: Gal. mfg., purchased, imported = sum. of p.1, line 2.

Report the total gallons fuel acquired during the months covered by the reconciliation.

● Add the page 1, line 2 gallons from each month covered by this reconciliation, and enter the totals.

Line 29: Product transfer = sum of p. 1, line 3.

Report the total gallons transferred between product types during the months covered by the

reconciliation.

● Compute the net gallons added or subtracted by summarizing the entries for the applicable columns

on page 1, line 3 from each month covered by this reconciliation, and enter the totals.

Line 30: Gal. of $.23 taxable fuel = sum. of p. 1, line 4.

Report the total gallons fuel sold or used subject to the ND $.23 per gallon tax during the months covered

by the reconciliation.

● Add the page 1, line 4 gallons from each month covered by this reconciliation, and enter the totals.

Line 31: Gal. of 2% taxable fuel = sum. of p. 1, line 7.

This equals the total gallons of fuel sold or used subject to the ND 2% excise tax during the months

covered by the reconciliation.

● Add the page 1, line 7 gallons from each month covered by this reconciliation, and enter the totals.

Line 32: Gal. ND non-taxable = sum. of p. 1, line 8.

Report the total gallons of fuel sold or used during the period covered by this reconciliation not subject to

a ND fuel tax.

● Add the page 1, line 8 gallons from each month covered by this reconciliation, and enter the totals.

-32-

Motor Fuel Tax Schedules And Reports Instruction Page 35