Instructions For Form M-36 - Combined Claim For Refund Of Fuel Taxes - 2007
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1INSTRUCTIONS
STATE OF HAWAII—DEPARTMENT OF TAXATION
FORM M-36
INSTRUCTIONS FOR FORM M-36
(2007)
COMBINED CLAIM FOR REFUND OF FUEL TAXES UNDER CHAPTER 243, HRS
General Instructions
sel or other fuels; fuels (other than al-
Signature
cohol) derived from biological materi-
Form M-36 is completed by the user
Form M-36 must be signed and
als; and any other fuel that is substan-
of fuel to obtain a refund of:
dated by a person who is authorized to
tially not a petroleum product and that
1. Fuel taxes in excess of 1 cent per
sign Form M-36.
the governor determines would yield a
gallon for liquid fuels used for oper-
substantial energy security benefits or
Specific Instructions
ating agricultural equipment in ar-
substantial environmental benefits.
eas other than upon the public
All claims should be prepared in five
highways of the State,
When to File
copies and filed with the Department of
2. Fuel taxes in excess of 2 cents per
Taxation.
All claims are to be filed on a calen-
gallon for diesel oil used for operat-
Records should be kept showing
dar year basis. However, claims ex-
ing motor vehicles in areas other
separately the number of gallons of liq-
ceeding $1,000 within any calendar
than upon the public highways of
uid fuel, diesel oil, or alternative fuel
quarter or claims exceeding $1,000
the State, and
used, and supporting the accuracy of
within two or more calendar quarters
3. Fuel taxes for alternative fuel used
the refund claimed.
may be filed quarterly.
for operating an internal combustion
The information for lines 1 through 3
Form M-36 must be filed on or be-
engine or motor vehicles in areas
and lines 5 through 7 need not be fur-
fore the last day of the month following
other than upon the public highways
nished on Form M-36 if separate re-
the close of the filing period. If the due
of the State.
cords are maintained for fuel used for
date falls on a Saturday, Sunday, or le-
each piece of agricultural equipment
gal holiday, file by the next regular
Definition of Alternative Fuel
or motor vehicle pursuant to sections
workday.
18-243-4-01(e) and 18-243-4-02(f),
“Alternative fuel” means methanol,
HAR. However, the information for
Where to File
denatured ethanol, and other alco-
lines 4, 9, and 10 must be furnished
hols; mixtures containing 85 percent
File Form M-36 with:
and line 8 must be completed.
or more by volume of methanol, dena-
tured ethanol, and other alcohols with
Hawaii Department of Taxation
gasoline or other fuels; natural gas; liq-
P.O. Box 259
uefied
petroleum
gas; hydrogen;
Honolulu, Hawaii 96809-0259
coal-derived liquid fuels; biodiesel;
mixtures containing 20 percent or
808-587-4242
more by volume of biodiesel with die-
Toll-Free: 1-800-222-3229
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