Fuel Supplier Tax Return (In-State And Out-Of-State) Form (Page 4 of 6) in pdf

month falls on a Sunday or legal holiday, the tax and report are due on the next business

day.

Customers who purchase fuel from a licensed Supplier at the terminal rack may delay

payment to the Supplier in an amount equal to the tax and the tank inspection fee. The tax

liability must be made to the Supplier by the 28th day of the month following the month in

which the transaction took place, except the month of February which will be due on the

27th day of the month in which the tax is due and payable by the Supplier. The Supplier

may not require payment before that date. (Example: a customer who purchases fuel in

September must pay the fuel tax due to the Supplier by October 28th.)

Supplier Uniform Schedules of Disbursements

Uniform Schedules of Disbursements are required to be filed by Suppliers with each

monthly tax return. The schedule must show each individual transaction that takes place

during the month. In lieu of the form that is provided by the Department for filing this

schedule, the Supplier may elect to file it electronically in an Excel format or in a file that

can be converted to Excel. If you wish to do this, please contact one of the fuel tax agents

listed in the front part of this manual to make arrangements.

Allowances

Suppliers who properly remit tax as discussed earlier are allowed to retain an amount equal

to two and one-fourth percent (2.25 percent) of the tax due on each gallon of fuel

withdrawn from the rack. The Supplier may keep one-third of this amount (.75 percent) to

help offset the administrative expenses involved in reporting and remitting taxes. The

remaining two-thirds (1.5 percent) is passed on to the customer who withdrew the fuel

from the terminal rack.

If a Supplier is late in submitting the monthly return or remitting the taxes due, the Supplier

may not retain any of the 2.25 percent allowance. If customers are late in paying the fuel

tax owed to the Supplier, the Supplier may retain the entire 2.25 percent allowance.

Refunds

If a licensed Supplier sells fuel to a customer who fails to pay the required fuel tax, the

Supplier may apply for a refund of those fuel taxes from the state by filing an Affidavit for

Bad Debt Loss. The state will then make an assessment and seek to collect the taxes from

the Supplier's delinquent customer. A Supplier is eligible for a refund of the taxes not paid

by a particular customer only once every three years. The Supplier is responsible for all

taxes due from the customer on any subsequent sales during the three years after the

claimed delinquency.

The Department will notify all Suppliers that a customer has been delinquent and is not

entitled to delayed payment of fuel tax for the next three years. The Department will also

advise Suppliers that no further refunds of delinquent taxes will be made on any sales to

this customer during the three-year period.

Fuel Supplier Tax Return (In-State And Out-Of-State) Form Page 4