Instructions For Mf-6431 - Motor Carrier Fuel Tax And Surcharge Tax - Indiana Department Of Revenue

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Instructions for MF-6431
Column 8: Enter the exempt percentage from the list for each vehicle listed in
This form must be completed by any person seeking a refund of taxes paid on motor
Column 1.
fuel consumed in a motor vehicle which has a common fuel reservoir used to propel the
Column 9: Enter the proportional use exempt gallons by multiplying the eligible
motor vehicle along the highway and for some other commercial purpose. If you operate
gallons in Column 7 by the applicable percentage in Column 8.
a type of vehicle for which a proportional use exemption should be allowed, and it is
Column 10: Enter the appropriate tax rate that you paid. Each tax must be listed
not listed or is listed but you have proof that the vehicle(s) is entitled to a different
separately.
percentage, please contact our office at (317) 233-4915 so that we may assist you in
Column 11: To calculate your refund, multiply the amount in Column 9 times
determining the correct percentage allowed.
Column 10.
Total Refund Due: Add together all amounts in Column 11 and enter the total in
Air Conditioning Unit for Buses .................................................10%
the box provided. Attach additional sheets if necessary.
Bookmobile ................................................................................... 35%
Boom Trucks-Block Boom ........................................................... 20%
MOTOR CARRIER FUEL TAX AND SURCHARGE TAX
Bulk Feed Trucks
..................................................................... 15%
Car Carrier with Hydraulic Winch ............................................ 10%
Carpet Cleaning Van ........................................................................ 15%
In order to receive a proportional use exemption refund for motor carrier fuel tax
Cement Mixers ................................................................................... 30%
from the Department of Revenue, you must provide proof that:
Distribution Truck-Hot Asphalt ..................................................... 10%
1. The motor carrier fuel tax and surcharge tax has previously been paid to
Dump Trailers ................................................................................... 15%
the Department of Revenue and;
Dump Trucks ..................................................................................... 23%
2. The fuel was used in Indiana to operate the other commercial equipment
Fire Truck .......................................................................................... 48%
mounted on the motor vehicle
Leaf Truck .......................................................................................... 20%
Lime Spreader ................................................................................... 15%
The proportional use exemption is only allowed for fuel used to operate the other
Line Truck -Digger/Derrick,Aerial Lift Truck ............................ 20%
commercial equipment mounted on the motor vehicle during the trips when that
Milk Tank Trucks ............................................................................. 30%
mechanism is actually used in Indiana. Proof of operation should include some
Mobile Cranes ................................................................................... 42%
type of shipping document such as a bill of lading. Persons seeking refunds for
Pneumatic Tank Truck .................................................................... 15%
motor carrier fuel tax or surcharge tax must prove that those taxes were paid on their
Refrigeration Truck ......................................................................... 15%
quarterly MCFT-101 or IFTA Quarterly Report forms, by attaching a copy of the
Salt Spreader - Dump with Spreader ............................................ 15%
previously filed quarterly report.
Sanitation Dump Trailers ................................................................ 15%
Sanitation Truck ............................................................................... 41%
SPECIAL FUEL TAX AND GASOLINE TAX
Seeder Truck ...................................................................................... 15%
Semi Wrecker .................................................................................... 35%
In order to receive a proportional use exemption refund for special fuel tax and
Service Truck with Jackhammer,Pneumatic Drill ...................... 15%
gasoline tax, you must provide proof that:
Sewer Cleaning Truck Sewer Jet, Sewer Vactor ........................ 35%
1. The special fuel tax or gasoline tax has previously been paid to the
Snow Plow .......................................................................................... 10%
Department;
Spray Tuck ......................................................................................... 15%
2. The Indiana tax paid fuel was used to operate the other commercial
Super Sucker ...................................................................................... 90%
equipment mounted on the motor vehicle.
Sweeper Truck ................................................................................... 20%
Tank Trucks ....................................................................................... 24%
The proportional use exemption is only allowed for fuel used to operate the other
Tank Transport ................................................................................. 15%
commercial equipment mounted on the motor vehicle during the trips when that
Truck with Power Take Off Hydraulic Winch ............................ 20%
mechanism is actually used. Proof of operation should include some type of
Wrecker .............................................................................................. 10%
shipping document such as a bill of lading. Licensed entities must prove that the
fuel tax has been paid on their monthly MF-120 or SF-701. Any person that is not
Column 1: Enter the type of vehicle, from the previous list, currently approved for the
licensed for any tax type will be required to provide original service station receipts
proportional use refund. Any vehicles not listed must first be approved by the
or the copies of receipts must be certified by the supplier on Form REF-1000A
Department.
Affidavit of Certification of Tax Paid Invoices, which will prove that the fuel tax
Column 2: Circle an (S) if the vehicle listed in Column 1 is subject to the motor carrier
has been paid to the Department. The Affidavit must be completed, signed, and
fuel tax and surcharge, or an (N) if the vehicle is not subject.
notarized by the supplier.
Column 3: Enter the number of vehicles for each type listed in Column 1.
Column 4: Enter the liability (time) period for which you are claiming a refund for each
The Department requires that original service station receipts contain at least the
vehicle listed in Column 1. A refund may be claimed for any liability period within the
following information:
three (3) year statute of limitations.
* name and address of seller
* type of fuel purchased
Column 5: Enter the code for the type of tax paid. You will be entering either 01 or
* number of gallons purchased
* amount of tax paid
02 or 03 and 04.
* date the fuel was purchased
* signature of the purchaser
Column 6: If you are claiming a refund of the motor carrier fuel tax and surcharge,
enter the total Indiana miles traveled by the vehicle during which the other commercial
If you have a type of vehicle for which you use separate fuel types, you must enter
equipment was used in Indiana. The eligible miles indicated must be substantiated
them separately on this form. For example, you operate two (2) dump trucks. One
with appropriate documentation for the eligible liability period. If you are claiming a
(1) dump truck operates on special fuel and one (1) dump truck operates on gasoline.
refund of the Indiana special fuel or gasoline taxes, enter the total miles traveled by the
You must make separate entries on the form for each of these dump trucks.
vehicles listed in Column 1 for each trip during which the other commercial equipment
was also utilized. The eligible miles indicated must be substantiated with appropriate
The Department may require that any person, licensed or unlicensed, provide any
documentation for the eligible liability period.
additional proof that the Department deems necessary. Failure to provide verifica-
* NOTE: Please refer to the Motor Carrier Fuel Tax , Surcharge Tax, Special Fuel Tax
tion will result in denial of the claim. A copy of the MF-120, SF-701, MCFT 101
and Gasoline Tax sections for the specific documentation required.
OR IFTA Quarterly report form should be submitted with this claim for refund as
Column 7: Motor Carrier Fuel Tax and Surcharge Tax: Using whole gallons only,
proof of taxes paid. Do not attach this claim to the original tax return.
enter the eligible gallons consumed in Indiana by the appropriate vehicles identified
in Column 1 for each trip during which the other commercial equipment was utilized
HOW SOON WILL I HAVE MY REFUND?
in Indiana.
gallons of
Special Fuel and Gasoline Tax: Using whole gallons only, enter the total
If you completed all the information on the form, provided accurate and
Indiana tax paid fuel consumed by the appropriate vehicles identified in
complete proof of Indiana tax paid, and included all required attachments,
Column 1 for each trip during which the other commercial equipment was
you may receive your refund in four to six weeks. However, any
utilized.
incomplete claims will be delayed until such time that we are able to obtain
the additional information from you.
Questions? Call our office at (317) 233-4915.

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