Instructions For Form Au-724 - , Motor Vehicle Fuels Tax Refund Claim - Connecticut- 2007
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1Instructions
General Instructions
2007 Tax Refund Rates
for Off Highway and Marine Use Only
Use Form AU-724, Motor Vehicle Fuels Tax Refund Claim, to file a
motor vehicle fuels tax refund claim for diesel or motor vehicle
January 1, 2007, through December 31, 2007, Purchases
fuels, gasoline - gasohol:
Diesel ................................... 26¢ per Gallon
a. Used by the United States, the State of Connecticut, or a
Motor Vehicle Fuels ........... 25¢ per Gallon
municipality of the State of Connecticut;
You must file a separate Form AU-724 for each motor vehicle
b. Used in any school bus, as defined in Conn. Gen. Stat.
fuel type and each claim type.
§14-275;
2007 Tax Refund Rates
c. Used for off highway, marine; or
for Governmental, School Bus and
d. Waste hauling only for CRRA Mid-Connecticut Project.
Waste Hauling Use Only
The appropriate fuel type and claim type box must be marked on
the front of this form in order to process this claim. You must file a
January 1, 2007, through June 30, 2007, Purchases
separate Form AU-724 for each motor vehicle fuel type and claim
Diesel ................................... 26¢ per Gallon
type.
Motor Vehicle Fuels ........... 25¢ per Gallon
Your motor vehicle fuels tax refund claim for fuel used during
July 1, 2007, through December 31, 2007, Purchases
calendar year 2007 must:
Diesel ................................... 37¢ per Gallon
1. Be filed with DRS on or before May 31, 2008; and
Motor Vehicle Fuels ........... 25¢ per Gallon
2. Involve at least 200 gallons of fuel eligible for tax refund.
You must file a separate Form AU-724 for each fuel type and
Provide a telephone number where DRS can contact you.
each claim type in effect between January 1, 2007, and June
30, 2007. You must also file a separate Form AU-724 for each
You must indicate your Connecticut Tax Registration Number,
fuel type and each claim type in effect between July 1, 2007,
Federal Identification Number (FEIN), or Social Security Number
and December 31, 2007.
(SSN) in the space provided.
Schedule A Instructions
Line 14 - Use tax due calculation: Purchases of fuel on which a
motor vehicle fuels tax refund claim is allowed are subject to
Indicate the date of purchase, name of the supplier, and number
Connecticut use tax at the tax rate in effect at the time of the
gallons of fuel purchased. Round the total line to the nearest whole
purchase. Use tax is calculated on the price paid per gallon less
gallon.
the Connecticut motor vehicle fuels tax rate. You must determine
For all purchases reported on Schedule A, you must attach a copy
your Connecticut use tax liability on the purchases by completing
of each numbered slip or invoice issued at the time of the purchase.
Lines 9 through 14 of Schedule C.
The slip or invoice may be the original or a photocopy and must
If you claim exemption from the Connecticut use tax because
show the:
the fuel was used and consumed directly in manufacturing or
•
Date of purchase;
commercial fishing, you must send the appropriate exemption
•
Name and address of the seller which must be printed or
certificate with each refund claim filed.
rubber stamped on the slip or invoice;
Specific Line Instructions
•
Name and address of the purchaser which must be the name
Lines 8, 14, and 15 only - Rounding Off to Whole Dollars: You
and address of the person or entity filing the claim for refund;
must round off cents to the nearest whole dollar on your motor
•
Number of gallons of fuel purchased;
vehicle fuels tax refund claim. Round down to the next lowest
•
Price per gallon;
dollar all amounts that include 1 through 49 cents. Round up to
the next highest dollar all amounts that include 50 through 99
•
Total amount paid; and
cents. However, if you need to add two or more amounts to compute
•
If payment is made within a discounted period, provide proof
the total to enter on a line, include cents and round off only the
of amount paid.
total. If you do not round, DRS will disregard the cents.
You must retain records to substantiate your refund claim for at
Example: Add two amounts ($1.29 + $3.21) to compute the total
least three years following the filing of the claim and make them
($4.50) to enter on a line. $4.50 is rounded to $5.00 and entered
available to DRS upon request.
on the line.
Schedule B Instructions
Mail the completed refund application to:
1. Enter the quantity of each type of equipment and total number
Department of Revenue Services
of gallons used in each.
Excise Taxes Unit
2. Enter a registration number for all motor boats you list.
25 Sigourney Street
Hartford CT 06106-5032
3. The school bus refund is for any school bus, as defined in
Conn. Gen. Stat. §14-275.
Additional Information
4. Total gallons, rounding to the nearest whole gallon. Enter
If you need additional information or assistance, call the
zero if less than 200 gallons.
Excise Taxes Unit at 860-541-3224, Monday through Friday,
Schedule C Instructions
8:30 a.m. to 4:30 p.m.
Visit the DRS website at
to download and print Connecticut tax forms.
Line 8 - Gross refund: Use this table to calculate the proper tax
Your refund will be applied against any outstanding
refund rate based on when your purchase was made.
DRS tax liability.
Form AU-724 Back (Rev. 07/07)
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