Form 75-Lfa - Idaho Fuels Tax Refund Worksheet Line Flush Allowance

75-LFA

IDAHO FUELS TAX REFUND WORKSHEET

EFO00059

LINE FLUSH ALLOWANCE

12-07-06

Name / DBA

SSN / EIN

A fuel distributor may use this worksheet to

METHODOLOGY

calculate a refund of special fuels tax if the

(Check One)

distributor delivers dyed diesel fuel, as well

Standard 5-Gallon Allowance

as undyed diesel fuel, to customers from the

s a m e f u e l d e l i v e r y t r u c k .

T h e s e “ m i x e d ”

Actual Documented Gallons

deliveries may cause undyed, tax-paid, diesel

fuel to be contaminated with red dye and have

Both Methodologies Used

to be put into the truck’s dyed diesel fuel

tank. This situation occurs when:

The fuel distributor must keep records in

1) dyed diesel fuel is used to flush undyed

accordance with the methodology checked above

diesel fuel from the truck’s pressurized line,

as follows:

Standard Allowance

2) undyed diesel fuel is used to flush dyed

diesel fuel from the truck’s pressurized line.

Logs prepared by the delivery truck driver indicating

the truck number, date, number of flushes, and

the type of each flush.

Two methods are available to calculate the

total nontaxable gallons used to flush lines

Actual Gallons

for the filing period:

Delivery tickets or totalizer log readings for each

1 ) t h e Sta n d a r d A l l o w a n c e o f 5 g a l l o n s

flush.

multiplied by the number of flushes; or

Records supporting this claim should not be

2) the Actual Gallons used to flush the lines.

submitted with this claim, but must be retained

by the claimant. All fuels tax refund claims are

Both methods may be used throughout the

subject to review and/or audit by the Idaho State

filing period, but only one method may be used

Tax Commission.

to account for each separate flush.

1. Total number of times the pressurized line was flushed during the filing period. ...........

2. Number of times flushed using Standard Allowance. .......................................................

3. Number of gallons flushed using the Standard Allowance. (Line 2 x 5 gallons) ............

4. Number of times flushed using Actual Gallons. ................................................................

5. Number of gallons flushed using Actual Gallons. (Delivery tickets / totalizer log

readings) .............................................................................................................................

6. Nontaxable gallons to be reported on Form 75. (Add Line 3 and Line 5.)

(Enter on Line 2, Section V, Column D of Form 75) ...............................................................

Form 75-Lfa - Idaho Fuels Tax Refund Worksheet Line Flush Allowance - 2006

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