Instructions For Fuel Tax Return For International Fuel Tax Agreement (Ifta) And Special Fuel User Tax (Page 2 of 2) in pdf

IFTA Instruction for TC-922 CONTINUED

Column g:

Enter over the road gallons purchased or gallons consumed from bulk storage this reporting

period for which fuel taxes have been paid. Include gallons purchased while operating under

fuel tax trip permits. Invoices that supportgallonsclaimedmustberetainedinyourrecords.

Column h:

Determine Net Taxable Gallons by subtracting column g from column f.

Column i:

Multiply column h by the fuel tax rate in column c.

Column j:

Interest will be assessed according to the rules and regulations established by the

International Fuel Tax Agreement, which is at 12% Per annual, or 1% per month,

Column k:

Column i plus column j.

Miles For All Other Jurisdictions:

Total miles traveled in all non-IFTA

jurisdictions.

Total (Columns d thru k):

Total all columns.

BOX 9:

Utah Special Fuel Tax (non-IFTA Qualified Vehicles):

Utah special fuel tax must be reported on all non-IFTA qualifying vehicles with a

registered gross laden weight over 26,000 lbs. or with three axles. If you have special fuel

bulk storage facilities in Utah, diesel vehicles with a gross laden weight under 26,001 lbs.

must be reported as well.

Column f:

Enter the taxable

gallons

for

your

non-IFTA

qualified

vehicles.

This

can be calculated by dividing the taxable miles traveled in Utah by the

average miles per gallon for those vehicles.

Column g:

Enter

gallons

purchased

for

your

non-IFTA

qualified

vehicles

this

reporting

period for which fuel taxes have been paid.

Column h:

Determine Net Taxable Gallons by subtracting column g from column f.

Column i:

Multiply column h times the Utah tax rate. Tax rates may be found on

the back side of the tax return.

Column j & k:

Proceed as previously instructed

(in box 8) for

columns j and k.

BOX 10:

Total Fuel Tax And Interest due or (credit)

- Total of column k for box 8 and box 9.

BOX 11:

Sales Tax Due or (Credit)

- if you have non-highway use of undyed diesel fuel, you must

complete form TC-922A. See instructions for TC-922A for further information.

BOX 12:

Credit can be obtained for

Utah fuel tax paid on the IFTA return on Utah PTO fuel consumed. Also,

credit is available for fuel tax paid on undyed diesel which is used in Utah in machinery and equipment

not registered

and not required

to be registered

for

highway use. Complete

form

TC-922B

if either

of these conditions

apply to you.

You may obtain a copies of TC-922A

and TC-922B,

with instructions,

by calling the Utah State Tax

Commission

at (801) 297-2200.

Thereafter,

you will receive both forms

on a quarterly basis. For tax

exemption

fuel

credits

due to

you from

other

jurisdictions,

you must contact

those

jurisdictions

directly to obtain the credit.

AMENDED RETURNS ONLY.

Enter amount paid on original return

BOX 13:

BOX 14:

Penalty

- There is a penalty of 10 percent or $20, whichever is greater, for reports filed late and also

a penalty of 10 percent or $20 for late paid returns.

BOX 15:

Total Balance Due or (Credit):

- Add lines 10 through 14. Enter the total in box 15. Remit the total due

with the tax return. If the balance is a credit, the credit amount will be refunded to you.

Cancel IFTA License Box:

'X' this box

to request

cancellation

your IFTA license.

Enter the

last

date

operations.

Attach

your

license

the report

with

written

statement

that all Utah IFTA decals have been removed

from

your vehicles.

Sign and date the report.

Enter the telephone

number of the person the Utah State Tax Commission

can contact

regarding information

contained in the report. A copy of the report should be kept for your records.

For information call:

Utah State Tax Commission, 210 North 1950 West, Salt Lake City, UT 84134

telephone (801) 297-2200 or 1-800-662-4335. If you have questions concerning other jurisdictions, see IFTA

manual for jurisdiction addresses and telephone numbers.

FORM TXSFTG 9/97

Instructions For Fuel Tax Return For International Fuel Tax Agreement (Ifta) And Special Fuel User Tax Page 2

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