Form 82-011 - Casualty Loss/special Fuel Blending Error - Iowa Department Of Revenue
ADVERTISEMENT
1Casualty Loss/Special Fuel Blending Error
Iowa Department of Revenue
82-011 (04/02/10)
Name of
Send this claim to: Iowa Department of Revenue
Motor Fuel Unit
Claimant _______________________________
Examination Section
Attach to Form 82-006
P.O. Box 10456
FEIN __________________________________
Des Moines, IA 50306-0456
or Fax to: 515-281-3756, E-mail: idrmotorfuel@iowa.gov
Exact location of loss:
Cause of loss:
Procedure followed in determining amount of loss:
ONE FUEL TYPE PER PAGE
Type
Bill of
Date of
of
Lading
Bill of Lading
Number
Loss
Supplier
Fuel
Date
Number
of Gallons
From whom purchased: Company/Person, City, State
To claim a refund on fuel lost or destroyed through fire, explosion, lightning,
the storage just prior to the loss. If the quantity of fuel lost exceeds the quantity
flood, storm, or other casualty, the taxpayer must first submit written notification
of the last delivery into storage, this presumption will extend to the second-to-
of the loss to the Department within 10 days of the loss. The notification must
last delivery, then the third-to-last delivery, and so on. This presumption will
state the quantity of fuel lost or destroyed. Losses of 100 gallons or less are not
apply unless the taxpayer presents clear evidence to the contrary. Fuel lost
subject to refund. The mailing address for this notification is Iowa Department
through evaporation theft, normal leakage, or unknown causes is not subject to
of Revenue, Examination Section, Motor Fuel Unit, P.O. Box 10456, Des Moines,
refund.
Iowa 50306-0456 or e-mail idrmotorfuel@iowa.gov.
SPECIAL FUEL BLENDING ERRORS. Claims must be filed on this
CASUALTY LOSS CLAIMS must be submitted to the Department on this
schedule and form 82-006 with documentation on how the gallonage was
schedule and form 82-006 within 60 days from the date of the notification
determined. For refunds of tax paid on bio fuel that was blended with dyed diesel
mentioned in the preceding paragraph. An affidavit or report from the person
fuel, include the date of blend, gallons of bio blended with the dyed diesel,
having custody of the fuel at the time of the loss must be attached to the claim.
supplier from whom you purchased the bio, and the purchaser of the finished
Affidavits from other persons with sufficient knowledge of the circumstances
product. Claimant must be the person who blended the fuel.
surrounding a casualty loss such as police officers and firefighters should also
Dyed special fuel commingled with undyed special fuel. If dyed special fuel
be provided if available. The affidavit or report must explain in full detail the
is inadvertently mixed with tax-paid undyed special fuel to the extent that the
circumstances of the loss and the quantity of fuel lost.
undyed fuel must have additional dye added to meet federal dying requirement
If the fuel was in storage where several fuel purchases were commingled,
to qualify as exempt dyed fuel, the tax is refundable on the undyed special fuel.
the Department will presume the fuel lost was a part of the last delivery into
The refund must contain the number of gallons of undyed fuel lost through the
mixing error.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial