Form Au-724 - Motor Vehicle Fuels Tax Refund Claim - Off Highway, Marine, Governmental, School Bus, And Waste Hauling Use Page 2
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1
2Form AU-724 Instructions
General Instructions
Use Form AU-724, Motor Vehicle Fuels Tax Refund Claim, to fi le
2013 Tax Refund Rates for
a motor vehicle fuels tax refund claim for diesel or motor vehicle
Off Highway and Marine Use Only
fuels, gasoline and gasohol:
1.
Used by the United States, the State of Connecticut, or a
January 1, 2013, through December 31, 2013, purchases
municipality of the State of Connecticut;
Diesel .................................................. 29¢ per gallon
2.
Used in any school bus as defi ned in Conn. Gen. Stat.§14-275;
Motor vehicle fuels ............................ 25¢ per gallon
3.
Used for off highway, marine; or
4.
Waste hauling only for CRRA Mid-Connecticut Project.
2013 Tax Refund Rates for
The appropriate fuel type and claim type box must be marked on
Governmental, School Bus, and Waste Hauling Use Only
the front of this form to process this claim. You must fi le a separate
Form AU-724 for each motor vehicle fuel type and claim type.
January 1, 2013, through June 30, 2013, purchases
Your motor vehicle fuels tax refund claim for fuel used during
Diesel ............................................................... 51.2¢ per gallon
calendar year 2013 must be fi led with Department of Revenue
Motor vehicle fuels ...........................................25¢ per gallon
Services (DRS) on or before May 31, 2014; and must involve at
least 200 gallons of fuel eligible for tax refund.
You must fi le a separate Form AU-724 for each fuel type and each
Provide a telephone number where DRS can contact you.
claim type in effect between January 1, 2013, and June 30, 2013.
You must indicate your Connecticut Tax Registration Number,
July 1, 2013, through December 31, 2013, purchases
Federal Employer Identifi cation Number (FEIN), or Social Security
Diesel .................................................. 54.9¢ per gallon
Number (SSN) in the space provided.
Motor vehicle fuels ............................ 25¢ per gallon
Schedule A Instructions
You must also fi le a separate Form AU-724 for each fuel type and each
Indicate the date of purchase, name of the supplier, and number of
claim type in effect between July 1, 2013, and December 31, 2013
gallons of fuel purchased. Round the total number to the nearest
whole gallon.
Line 14 - Use tax due calculation: Purchases of fuel on which
For all purchases reported on Schedule A, you must attach a copy of
a motor vehicle fuels tax refund claim is allowed are subject to
each numbered slip or invoice issued at the time of the purchase. The
Connecticut use tax at the tax rate in effect at the time of the
slip or invoice may be the original or a photocopy and must show the:
purchase. Use tax is calculated on the price paid per gallon less the
Connecticut motor vehicle fuels tax refund rate. You must determine
1.
Date of purchase;
your Connecticut use tax liability on the purchases by completing
2.
Name and address of the seller which must be printed or rubber
Lines 9 through 14 of Schedule C.
stamped on the slip or invoice;
If you claim exemption from the Connecticut use tax because the fuel
3.
Name and address of the purchaser which must be the name
was used and consumed directly in manufacturing or commercial
and address of the person or entity fi ling the claim for refund;
fi shing, you must send the appropriate exemption certifi cate with
4.
Number of gallons of fuel purchased;
each refund claim to DRS
.
5.
Price per gallon;
Specifi c Line Instructions
6.
Total amount paid; and
Lines 8, 14, and 15 only - Rounding off to whole dollars: You
7.
If payment is made within a discounted period, provide proof
must round off cents to the nearest whole dollar on your motor vehicle
of amount paid.
fuels tax refund claim. If you do not round, DRS will disregard the
You must keep records to substantiate your refund claim for at least
cents. Round down to the next lowest dollar all amounts that include
three years following the fi ling of the claim and make them available
1 through 49 cents. Round up to the next highest dollar all amounts
to DRS upon request.
that include 50 through 99 cents.
Mail the completed refund application to:
Schedule B Instructions
Department of Revenue Services
1.
Enter the quantity of each type of equipment and total number
State of Connecticut
of gallons used in each.
Excise Taxes Unit
2.
Enter the registration number for all motor boats listed.
25 Sigourney St Ste 2
Hartford CT 06106-5032
3.
The school bus refund is for any school bus as defi ned in Conn.
Gen. Stat. §14-275.
For additional information or assistance: Call the DRS Excise
Taxes Unit at 860-541-3224, Monday through Friday 8:30 a.m.
4.
Enter the total number of gallons, rounded to the nearest whole
to 4:30 p.m.
gallon. Enter zero if less than 200 gallons.
F o r m s a n d P u b l i c a t i o n s : Vi s i t D R S t h e w e b s i t e a t
Schedule C Instructions
to download and print Connecticut tax forms and
publications.
Line 8 - Gross refund: Use the table to calculate the proper tax
refund rate based on when your purchase was made.
Your refund will be applied against any outstanding
DRS tax liability.
Form AU-724 Back (Rev. 06/13)
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