Instructions For Form Rpd-41307 - Rack Operator Report - New Mexico Department Of Revenue
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10STATE OF NEW MEXICO - TAXATION & REVENUE DEPARTMENT
INSTRUCTIONS FOR PREPARATION OF
FORM RPD-41307, RACK OPERATOR REPORT
Revised 03/07/2012
For further assistance completing this form, call the Special Tax Programs & Services
office in Santa Fe at 505-827-0765.
IMPORTANT DEFINITIONS
“Gasoline products” means any flammable liquid hydrocarbon used primarily as fuel
for the propulsion of motor vehicles, motorboats or aircraft.
“Special fuel products” means any diesel-engine fuel, bio-diesel fuel or kerosene
used for the generation of power to propel a motor vehicle;
“Other products” include fuel specially prepared and sold for use in aircraft propelled
by turbo-prop or jet-type engines as well as any other motor fuel products sold from the
terminal.
Motor fuel sold from a New Mexico terminal by a rack operator must be reported on this
th
form. This information report is due on or before the twenty-fifth (25
) day of the
month following the close of the month in which gasoline, special fuel or other motor fuel
products are sold.
Rack operators who operate from a New Mexico terminal:
-
who retain motor fuel for their own use;
who sell motor fuel to a person not registered as a New Mexico distributor or
-
supplier;
who sell motor fuel to a Registered Indian Tribal Distributor on Indian land, or
-
who sell motor fuel to a person other than a Registered Indian Tribal
-
Distributor on Indian land,
must report those sales on Forms RPD-41307, Rack Operator Report, and RPD-41306,
Combined Fuel Tax Report for Distributors, Suppliers and Wholesalers. To maintain a
registered distributor or supplier status, rack operators must report and pay applicable
fuel excise tax and petroleum product fees due on Form RPD-41306.
Instructions for completing Form RPD-41307, Rack Operator Report
Enter the month, day and four digit tax year of the last day of the month in
which the motor fuel sales occurred.
Check the appropriate box to indicate whether this is an original or amended
report.
Enter the terminal name, the terminal code and the terminal location.
Enter the Federal Employer ID Number (FEIN) and CRS ID number of the rack
1
ADVERTISEMENT
0 votes
Related Articles
Related forms
Instructions For Form Rtet Retail Telecommunications Excise Tax Return - Montana Department Of Revenue
Financial
Instructions For Form W-4mn - Minnesota Employee Withholding Allowance - Minnesota Department Of Revenue
Financial
Instruction For Form Cd 419 - Franchise Tax Extension - North Carolina Department Of Revenue
Financial
Instructions For Form Ga-9465 - Installment Payment Agreement Request - Georgia Department Of Revenue
Financial
Form Rpd-41307 - Rack Operator Report - State Of New Mexico - Taxation And Revenue Department
Financial
Instructions For Form E-505 - Tax Law Changes - North Carolina Department Of Revenue - 2012
Financial
Related Categories
Parent category: Financial