Fillable Form 3978 - Fuel Supplier Return (Page 4 of 5) in pdf

Form 3978, page 4.

Instructions for Form 3978, Fuel Supplier Return

All Michigan licensed Suppliers and Permissive

Line 16: Enter gross gallons for gasoline, ethanol

Suppliers must file this return by the 20

day of the

blends, undyed petroleum diesel, undyed biodiesel

month following the end of the report period.

and aviation fuel diverted TO Michigan (Schedule

11A). Dyed diesel is to be reported on Line 33, not

Schedules:

Applicable schedules must be completed

Line 16.

in their entirety on a load-by-load basis. Check the

appropriate box on Form 3783, Schedule of Receipts,

Line 17: Add Lines 15 and 16 and enter total taxable

or Form 3784, Schedule of Disbursements. A separate

gallons.

schedule must be submitted for each fuel type. The

Line 18: Multiply Line 17 by the tax rate for each fuel

correct product codes must be used on all schedules.

type.

Blank schedules may be duplicated as needed.

Line 19: Airlines Only: Enter credit for interstate

Before completing page one of the Fuel Supplier

flights 1.5 cents per gallon. (Attach Form 680, Claim

Return, finish all schedules and page two of the return.

for Refund of Motor Fuel Tax, if return not filed

Report gross gallons on the return. The top of each

electronically.)

column identifies the fuel to be reported in the column.

Line 20: Subtract Line 19 from Line 18 and enter the

Product Codes: See attached list of product codes.

total.

PART 1 – TAX COMPUTATION

Line 21: Enter total Motor Fuel tax dollars that were

Note: Tax is due upon removal, importation, or other

previously deducted as uncollectible but were later

taxable event and if payment is not included you will

recovered. The recovered amount must be remitted by

be billed for the month in which the transaction(s)

the Supplier on the return filed for the month that the

takes place. The tax is calculated on gross gallons and

taxes were paid to the Supplier with a statement of the

interest will be computed from the original due date on

period for which the taxes were paid.

out-of-period transactions (late loads).

Line 22: Add Lines 20 and 21 and enter the total.

For each column:

Line 23: Add Columns 1 and 2 from Line 22 and enter

Line 8: Enter the total gross taxable gallons for gaso

in 23a. Add Columns 3 and 4 from Line 22 and enter

line, ethanol blends, undyed petroleum diesel, undyed

in 23b. Carry aviation total (Column 5) from line 22 to

biodiesel and aviation fuel from Line 38, page 2 of the

Line 23c.

return.

Line 24: Tax due: Add all Columns of Line 23.

Line 9: Enter gross gallons purchased with Michigan

Line 25: Enter penalty amount due if applicable.

tax paid to supply source. (Schedule 1)

Line 26: Enter interest amount due if applicable.

Line 10: Enter total gallons for tax-exempt credit card

sales made to the United States Government. (Sched

Line 27: Add Lines 24, 25 and 26 and enter total

ule 13C)

remittance due for all tax types.

Line 11: Enter total gallons for tax-exempt credit card

PART 2: REPORTABLE INFORMATION

sales made to State and Local Government. (Schedule

This section is required. All gallons of gasoline,

13H)

ethanol blends, undyed diesel, undyed biodiesel,

Line 12: Tax deemed uncollectible. Enter gallons for

dyed diesel/biodiesel and aviation fuel removed,

which the tax has been deemed uncollectible. (Sched

acquired, imported or received on exchange must be

ule 13F) This deduction is for tax that has not been

reported.

collected from an eligible purchaser for a period of 90

Note: Gallons reported on Schedule 2C, 3 and 2X

days after the tax was due. The supplier is required to

must also be included in Part 3 or Part 4 of the

provide written notice to the Department within 10

return.

days after the earliest date that the tax was due by the

Line 28: Enter gallons of gasoline, ethanol blends,

eligible purchaser.

undyed petroleum diesel, undyed biodiesel, dyed

Line 13: Subtract Line 9, 10, 11 and 12 from Line 8.

diesel/biodiesel and aviation fuel imported from

outside the United States where the Michigan excise

Line 14: Collection Allowance: Multiply Line 13 by

tax was not paid to a supplier. (Schedule 2C)

1.5% (.015) for gasoline, ethanol blends and aviation

only.

Line 29: Enter total gallons of gasoline, ethanol

blends, undyed petroleum diesel, undyed biodiesel,

Line 15: Subtract Line 14 from Line 13.

dyed diesel/biodiesel and aviation fuel imported from

another state. (Schedule 3)

Form 3978 - Fuel Supplier Return Page 4

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