Fillable Form Op-216 - Special Fuel Tax Return (Page 3 of 3) in pdf

Form OP-216

Instructions- Continued

Line Instructions

Declaration Motor Vehicle Fuels Tax Exemption.

For each product code, you must complete a

Line 2 Report Connecticut state excise tax paid purchases

separate Form MF-D, Schedule Type 10, indicating

of diesel fuel, #2 heating oil, kerosene, jet fuel, and

to whom the gallons were sold. Include nontaxable

biodiesel and purchases of propane and natural

use and tax-exempt sales of #2 heating oil and

gas sold as a motor vehicle fuel. For each product

kerosene for heating purposes, but do not complete

code, you must complete a separate Form MF-R,

Form MF-D for such sales.

Motor Vehicle Fuels Tax Schedule of Receipts,

Line 16 Report all taxable sales other than to licensed

Schedule Type 1, indicating gallons purchased from

distributors. Do not complete Form MF-D.

each supplier.

Line 17 Report taxable sales to licensed diesel fuel

Line 3 Report Connecticut state excise tax unpaid

distributors. For each product code, you must

purchases of diesel fuel, #2 heating oil, kerosene,

complete a separate Form MF-D, Schedule Type

jet fuel, and biodiesel and purchases of propane

5, indicating gallons sold to each licensed diesel

and natural gas sold as a motor vehicle fuel. For

fuel distributor.

each product code, you must complete a separate

Form MF-R, Schedule Type 2, indicating gallons

Line 18 Report all taxable use.

purchased from each supplier.

Line 21 Of the total taxable sales and uses reported on Line

Line 4 Report gallons imported from another state direct

19, report those gallons that were purchased as state

to customers within Connecticut. For each product

excise tax-paid, as reported on Form MF-R, Schedule

code, you must complete a separate Form MF-R,

Type 1.

Schedule Type 3, indicating gallons purchased from

Line 22 Report all credit card sales to governmental

each supplier.

entities made at retail outlets. For each product

Line 5 Report gallons imported from another state into

code, you must complete a separate Form MF-D,

Connecticut storage. For each product code, you

Schedule Type 13, indicating gallons sold to each

must complete a separate Form MF-R, Schedule

governmental entity.

Type 4, indicating gallons purchased from each

Line 24 Subtract Line 23 from Line 19. Report taxable diesel

supplier.

sales on Line 24a and taxable alternative fuel sales

Line 9 Report Connecticut state excise tax-exempt sales

on Line 24b. Report total taxable sales on Line 24.

and transfers of diesel fuel, #2 heating oil, kerosene,

Line 25 Multiply taxable diesel sales reported on Line 24a

jet fuel, biodiesel, propane, and natural gas to

by 54.9¢ per gallon. Multiply taxable alternative

licensed diesel fuel distributors. For each product

fuel sales reported on Line 24b by 26¢ per gallon.

code, you must complete a separate Form MF-D,

Report total tax due on Line 25.

Motor Vehicle Fuels Tax Schedule of Disbursements,

Line 26 Late Payment Penalty: The penalty for late payment is

Schedule Type 6, indicating gallons sold to each

10% of tax due or $50, whichever is greater.

customer. See Announcement 2013(2), Annual

Late Filing Penalty: The Commissioner of Revenue

List of Distributors for Motor Vehicle Fuels Tax

Services may impose a $50 penalty for failure to

Purposes, for a list of licensed distributors.

ﬁ le any return required by law to be ﬁ led.

Line 10 Report sales and transfers out of Connecticut and

Line 27 Interest: The interest charge for late payment is

sales in Connecticut to licensed motor vehicle

1% per month or fraction of a month from the due

fuels exporters. For each product code, you must

date.

complete a separate Form MF-D, Schedule Type

Line 28 Remit the amount due with this return.

7, indicating gallons sold to each customer.

For Further Information

Line 11 Report tax-exempt sales to the U.S. government. For

If you need additional information or assistance, call the

each product code, you must complete a separate

Excise Taxes Unit at 860-541-3224, Monday through Friday

Form MF-D, Schedule Type 8, indicating gallons

8:30 a.m. to 4:30 p.m.

sold to each branch of the U.S. government.

Line 12 Report tax-exempt sales to the State of Connecticut

For More Information: Call DRS during business hours,

and municipalities of this state. For each product

Monday through Friday:

code, you must complete a separate Form MF-D,

•

1-800-382-9463 (Connecticut calls outside the Greater

Schedule Type 9, indicating gallons sold to each

Hartford calling area only); or

state agency and each municipality.

•

860-297-5962 (from anywhere).

Line 13 Report tax-exempt sales to farmers and other

TTY, TDD, and Text Telephone users only may transmit

tax-exempt purchasers. Report tax-exempt sales

inquiries anytime by calling 860-297-4911.

of jet fuel to licensed aviation fuel dealers or sold

directly to an aircraft owner or operator documented

Forms and Publications: Visit the DRS website at

by Form AU-477, Aircraft Owner or Operator

to download and print Connecticut tax

forms and publications.

Form OP-216 (Rev. 06/13)

Page 3 of 3

Form Op-216 - Special Fuel Tax Return Page 3

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