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INSTRUCTIONS

STATE OF HAWAII—DEPARTMENT OF TAXATION

FORM M-20A

INSTRUCTIONS FOR FORM M-20A

(REV. 2013)

MONTHLY RETURN OF LIQUID FUEL TAX (STATE AND COUNTY)

AND ENVIRONMENTAL RESPONSE, ENERGY, AND FOOD SECURITY TAX

Changes You Should

product and that the governor deter-

vate delivery service to qualify for the

mines would yield a substantial energy

“timely mailing treated as timely filing/

Note

security benefits or substantial environ-

paying rule.” The Department of Taxa-

Effective July 1, 2013, the County of

mental benefits.

tion (Department) will conform to the

Kauai approved Resolution No. 2013-

Internal Revenue Service listing of des-

“Distributor” means: (1) Every person

47, Draft 3, which increases the County

ignated private delivery services and

who refines, manufactures, produces,

of Kauai liquid fuel tax by an additional

type of delivery services qualifying for

or compounds liquid fuel in the State

2 cents per gallon. The Resolution also

the “timely mailing treated as timely

and sells or uses the same therein; (2)

increases the County of Kauai liquid

filing/paying rule.” Timely filing of mail

Every person who imports or causes

fuel tax by an additional 2 cents per

which does not bear a U.S. Post Office

to be imported into the State any liq-

gallon effective July 1, 2014.

cancellation mark will be determined by

uid fuel and sells it therein, whether in

reference to other competent evidence.

General Instructions

the original packages or containers in

which it is imported or otherwise than

Form M-20A is used to report and pay

Where to File

in such original packages or contain-

fuel taxes monthly. There is no annual

Mail Form M-20A and your fuel tax pay-

ers, or who imports any such fuel for

fuel tax return to be filed.

ment to:

the person’s own use in the State; (3)

Hawaii’s fuel tax is a tax on distributors

Every person who acquires liquid fuel

Hawaii Department of Taxation

for each gallon of liquid fuel refined,

from a person not a licensed distributor

P.O. Box 259

manufactured,

produced,

com-

and sells or uses it, whether in the origi-

Honolulu, Hawaii 96809-0259

pounded by the distributor and sold

nal package or container in which it was

or used by the distributor in the State.

imported (if imported) or otherwise than

Where to Get Forms, Instruc-

The tax is also imposed on liquid fuel

in such original package or container;

tions, and Publications

imported by the distributor or acquired

and (4) Every person who acquires liq-

Forms, publications, and other docu-

by the distributor from persons who are

uid fuel from a licensed distributor as a

ments, such as copies of Tax Informa-

not licensed distributors which is sold

wholesaler thereof and sells or uses it.

tion Releases and Administrative Rules

or used by the distributor in the State.

“Power-generating facility” means

issued by the Department, are avail-

The fuel tax is comprised of three parts,

any electricity-generating facility that

able on the Department’s website at

the State license tax, the county fuel

requires a permit issued under the

tax.hawaii.gov or you may contact a

tax, and the environmental response,

Federal Clean Air Act (42 U.S.C. 7401-

customer service representative at:

energy, and food security tax. The

7671q), the Hawaii air pollution control

amount of the State license tax is set

law (chapter 342B, HRS), or both.

Voice: 808-587-4242

by legislation. The county fuel tax var-

1-800-222-3229 (Toll-Free)

“Small Boats” means all vessels and

ies by county and is set by county or-

Telephone for the Hearing Impaired:

other water craft except those oper-

dinance. The environmental response,

808-587-1418

ated in overseas transportation beyond

energy, and food security tax is $1.05

1-800-887-8974 (Toll-Free)

the State, and ocean-going tugs and

on each barrel (42 U. S. gallons) or

dredges.

fractional part of a barrel of petroleum

Fax:

808-587-1488

product sold by a distributor to any re-

E-mail: Taxpayer.Services@hawaii.gov

Who Must File

tail dealer or end user (other than a re-

finer) of the petroleum product.

Every distributor as defined above

Mail:

Taxpayer Services Branch

must file Form M-20A.

P.O. Box 259

Definition of Certain Terms

Honolulu, HI 96809-0259

Used in Chapters 243 and

When to File

Penalties and Interest

248, HRS

Form M-20A must be filed on or before

Late Filing of Return – The penalty

“Alternative fuel” means methanol,

the 20th day of each month, showing

for failure to file a return on time is as-

denatured ethanol, and other alcohols;

the fuel sold or used during the preced-

sessed on the tax due at a rate of 5%

mixtures containing 85 percent or more

ing calendar month. If the due date falls

per month, or part of a month, up to a

by volume of methanol, denatured eth-

on a Saturday, Sunday, or legal holi-

maximum of 25%.

anol, and other alcohols with gasoline

day, file by the next regular workday.

or other fuels; natural gas; liquefied

Failure to Pay Tax After Filing Time-

The official U.S. Post Office cancella-

petroleum gas; hydrogen; coal-derived

ly Return – The penalty for failure to

tion mark will be considered primary

liquid fuels; biodiesel; mixtures con-

pay the tax after filing a timely return is

evidence of the date of filing of tax

taining 20 percent or more by volume

20% of the tax unpaid within 60 days

documents and payments. Hawaii has

of biodiesel with diesel or other fuels;

of the prescribed due date. The 60-day

adopted the Internal Revenue Code

fuels (other than alcohol) derived from

period is calculated beginning with the

provision to allow documents and pay-

biological materials; and any other fuel

prescribed due date even if the pre-

ments delivered by a designated pri-

that is substantially not a petroleum

Instructions For Form M-20a - Monthly Return Of Liquid Fuel Tax (State And County) And Environmental Response, Energy, And Food Security Tax

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