Instructions For Form M-2 - Certificate Of Retail Sales Of Liquid Fuel Page 2
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1
2INSTRUCTIONS
FORM M-2
PAGE 2
(REV. 2013)
Page 2 –– Computation of the
See the alternative fuel tax rates table
Specific Instructions
on page 1.
Evaporation Allowance De-
Page 1 –– Completed by the
duction (To be completed by
Line 14 –– Multiply line 12 by line 13.
Retail Dealer
the distributor).
If you have multiple types of alterna-
Lines 1, 2, 4, 5 –– Enter in columns (a)
tive fuel, add the amounts from all your
Use the line-by-line instructions to cal-
through (d) and columns (f) and (g) the
schedules and report the grand total.
culate the evaporation deduction al-
number of gallons of each type of liq-
lowance by fuel type and usage (on
Line 15 –– Add the number of gallons
uid fuel sold for use during the month.
highway or off highway) in each county
reported on lines 1 and 2b for each
Add the amounts reported in columns
based on the number of gallons re-
county that was sold for off highway
(b) through (d) and report the total in
ported in columns (a), (e), (f) and (g)
use and report the total in columns (a)
column (e) of each line. See the defini-
on Page 1. See the definitions of alter-
through (d). Do not include diesel oil for
tions of alternative fuel and small boats
native fuel and small boats on page 1.
use in small boats.
on this page.
Line 7 –– Add the number of gallons
Line 18 –– Enter in columns (a) through
Line 3 –– Enter in columns (a) through
reported on lines 2b and 5b for each
(d) the number of gallons of naphtha
(d) and columns (f) and (g) the num-
county that was sold for use on public
reported on line 3 that was sold for use
ber of gallons of naphtha sold for use
highways and report the total in col-
in a power-generating facility.
in a power-generating facility during the
umns (a) through (d). Do not include
month. Add the amounts reported in
Line 22 –– Enter in columns (a) through
diesel or gasoline for use in small boats.
columns (b) through (d) and report the
(d) the number of gallons of diesel fuel
total in column (e). See the definition of
Line 11 –– Enter in columns (a) through
reported on line 2a for use in small
power-generating facility on page 1.
(d) the number of gallons of alternative
boats.
fuel reported on line 4 for use on public
Line 6 –– Add the amounts reported on
Line 25 –– Enter in columns (a)
highways during the month. If the re-
lines 1 through 5 and enter the result in
through (d) the number of gallons of
tail dealer reported more than one type
columns (a), (e), (f), and (g).
gasoline reported on line 5a for use in
of alternative fuel, attach a separate
small boats.
schedule for each type of alternative
Signature
fuel showing the information for lines
Line 29 –– Add the amounts reported
11 through 14.
Form M-2 must be signed and dated
on lines 10, 14, 17, 21, 24, and 28 for
by a person who is authorized to sign
each county and enter the result in col-
Line 13 –– Enter the tax rate for the al-
Form M-2 as the retail dealer or its au-
umns (a) through (d).
ternative fuel sold to the retail dealer.
thorized agent or representative.
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