Motor Fuel Tax Schedules And Reports Instruction (Page 39 of 43) in pdf

Motor Fuel Tax Schedules And Reports Instruction Page 39

Use separate product codes 065 and 241 to report:

● Gallons unblended gasoline sold either at or below the rack if the purchaser is the blender.

● Gallons unblended ethanol/alcohol sold either at or below the rack if the purchaser is the blender or if

the purchaser is going to use the product without blending it.

● Gallons gasoline for blending and ethanol/alcohol for blending sold at a terminal rack by the same

seller, and blended in the carrier’s tanker at the terminal, when the products are listed as separate

transactions on a bill of lading.

Clear or Dyed Diesel and Biodiesel Blending – Product Codes

For current reporting methods, “biodiesel” is used as a generic term for a special fuel produced from

animal fats or plants, for blending with diesel fuel. “Soy oil” is a “biodiesel” produced from soybeans.

Either product code can be used.

Use product code 284 - undyed biodiesel.

Use product code 290 - dyed biodiesel.

Use product code 285 - soy oil.

Use product code 160 - undyed diesel fuel blended with undyed biodiesel or soy oil.

Use product code 228 - dyed diesel fuel blended with dyed biodiesel or soy oil.

For Schedule of Gallons Received

Use product codes 284, 290, and 285 to report:

● Gallons of unblended, undyed or dyed biodiesel or soy oil purchased at a terminal rack.

● Gallons of unblended, undyed or dyed biodiesel or soy oil purchased below the rack.

Use product codes 160 and 228 to report:

● Gallons of blended products purchased at a terminal rack if the fuel is identiﬁ ed as a blended product

on the bill of lading.

● Gallons of blended products purchased from a seller who was the blender and who reports the

transactions as blended products on a disbursed schedule.

● Gallons already blended when purchased below the rack.

For Schedule of Gallons Disbursed

Use product codes 284, 290, and 285 to report:

● Gallons of unblended, undyed or dyed biodiesel or soy oil sold at a terminal rack to a supplier,

distributor, or retailer for resale.

● Gallons of unblended, undyed or dyed biodiesel or soy oil sold below the rack to a supplier,

distributor, or retailer for resale.

Use product codes 160 and 228 to report:

● Gallons of blended products sold at a terminal rack if the fuel is identiﬁ ed as a blended product on the

bill of lading.

● Gallons of blended products sold to a purchaser who is the blender and who reports the transactions

as blended products on a received schedule.

● Gallons already blended when sold below the rack.

● Gallons sold to a consumer for blending.

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Motor Fuel Tax Schedules And Reports Instruction Page 39