Fillable Form 82-006 - Iowa Motor Fuel / Special Fuel Refund Claim (Page 2 of 2) in pdf

Instructions for Iowa Motor Fuel / Special Fuel Refund Claim

82-006b (04/19/10)

Line 2: Refer to the section labeled Fuel Type and enter the three-digit number

Who Can Use This Form?

This form is to be used by claimants filing for refunds relative to:

assigned to each type of fuel for which you intend to seek a refund. (Note:

Do not list more than one claim type or fuel type in the same column. If

• transport diversions, claim type 81

more than three columns are needed, you may complete a second form and

• casualty losses, claim type 82

label the two forms “page 1 of 2 pages” and “page 2 of 2 pages.”)

• special fuel blending errors, claim type 83

• excess tax paid on gasohol, claim type 91

Line 3: Total Gallons: Report the number of gallons less any distribution

• excess tax paid on E85, claim type 92

allowance, if applicable, given by the Supplier. Distribution allowance

received from your seller is usually 1.2% for motor fuel and 0.35% for

Explanation of Claim Types

special fuel. Example: A distributor purchases 1,000 gallons of gasohol,

Please use a separate form for each claim type.

but due to distribution allowance only pays tax on 988 gallons. Your base

Transport Diversions (81) – Transport loads of motor fuel or undyed special fuel

quantity would be 988 gallons .

which are sold tax-paid with an Iowa destination and later diverted to a point

For Transport Diversions: Report the number of gallons shown on

outside the state. Complete and attach Schedule 82-010.

Schedule 82-010 which reflects the number of gallons reported on the

Casualty Losses (82) – Fuel lost or destroyed through fire, explosion, lightning,

manifest for the shipment diverted.

flood, storm, or other casualty. Complete and attach Schedule 82-011.

For Casualty Losses: Report the number of gallons from Schedule 82-011

Special Fuel Blending Errors (83) – This type of claim is similar to a casualty loss

which represents the amount of fuel lost or destroyed.

in that it relates to contamination of undyed special fuel. If dyed special fuel is

For Special Fuel Blending Errors: Report the number of tax-paid gallons

inadvertently mixed with tax-paid undyed special fuel – to the extent that the

contaminated by the inadvertent mix from Schedule 82-011.

undyed fuel must be converted to exempt dyed fuel by having additional dye

added – the tax is refundable on the undyed special fuel. Complete and attach

For Excess Tax Paid on Gasohol: Not Applicable.

Schedule 82-011.

Line 4: Refer to the section labeled Fuel Type and find the tax per gallon figure

Excess Tax Paid on Gasohol (91) – This type of claim arises when tax is paid on

for the fuel type entered on line 2. Multiply the tax rate by the number of

both the alcohol and gasoline portions of the blend, and tax is paid on the gasoline

gallons entered on line 3 and enter the result in the appropriate column.

at the normal gasoline rate. Complete and attach Schedule 82-012.

This calculation is not applicable for claims relating to excess tax paid on

Copies of these schedules and answers to your questions can be obtained on our

gasohol or E85.

Web site: or by calling (515) 242-6033 or (515) 281-6447.

Line 5: Add the entries on line 4 for all columns and enter the total. If more than

one page of this form is being submitted, enter the grand total on line 5 of

For an explanation of other claim types, please refer to Rule 701-68.8.

the last page.

Time Limits on Filing Claims

Before mailing your form to the address shown in the upper right hand corner on

Claims for refund may be filed any time after a $60 minimum in credits has been

the reverse side, please make sure you have completed the “Declaration” section

accumulated. Once the $60 minimum has been met, the claim for refund must be

of the form, indicated your type of business, and listed your name, address, FEIN

filed within three years.

or SSN, permit number (if applicable), and the period covered by the claim. To

determine the period covered by the claim refer to the dates for the earliest and

Casualty loss claims have special time limits relating to both the filing of the

latest transactions for which you are seeking a refund.

claim and notification of the loss. See Schedule 82-011.

Line Instructions

Line 1: For each claim type being filed, enter the corresponding two-digit number

from the list in the top right section on the reverse side of this form.

Form 82-006 - Iowa Motor Fuel / Special Fuel Refund Claim Page 2

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