Form L-2115 - Fuel Blender Return (Page 2 of 4) in pdf

INSTRUCTIONS FOR L-2115

FUEL BLENDER RETURN

DUE DATE - A return should be filed for each month and is due on the last day of the following month.

GENERAL INFORMATION

This return is required to be filed by fuel vendors who blend fuel grade ethanol, biodiesel, K-1 kerosene or other

blend stocks not subject to the user fee with diesel fuel or gasoline subject to the user fee. (Blend stocks include

waste oil, heavy oil, naphtha, and solvents.)

A RETURN MUST BE FILED EVEN IF NO PRODUCT WAS BLENDED DURING THE MONTH.

Failure to file a return will result in an assessment of a delinquent penalty not to exceed $500.00.

LINE 1 - TOTAL GALLONS BLENDED WITH GASOLINE

Enter the total gallons of fuel grade ethanol or blend stocks from Schedule A(s) for all blend percentages which

were blended with gasoline.

LINE 2 - TOTAL GALLONS OF UNDYED KEROSENE BLENDED WITH UNDYED DIESEL

Enter the number of gallons of K-1 kerosene that were blended with undyed diesel from Schedule A(s).

LINE 3 - TOTAL GALLONS OF OTHER PRODUCT BLENDED WITH UNDYED DIESEL

Enter the total gallons of other products that were blended with undyed diesel for all blend percentages from Schedule A(s).

LINE 4 - TOTAL GALLONS OF PRODUCT BLENDED WITH DYED DIESEL

Enter the total gallons of product that were blended with dyed diesel for all blend percentages from Schedule A(s).

LINES 5 AND 9 - USER FEES DUE

Multiply Line 1 by $.16 to calculate the gasoline user fee due.

Add Lines 2 and 3 then multiply the total by $.16 to calculate the diesel fuel user fee due.

LINES 13 AND 17 - OTHER APPLICABLE FEES

Add Lines 1, 3, and 4 then multiply the total by $.0025 to calculate the inspection fees due.

Add Lines 1, 3, and 4 then multiply the total by $.0050 to calculate the environmental fees due.

LINES 6, 10, 14, 18 - PENALTY

Failure to file a return will result in a penalty of five percent (5%) for the first month plus five percent (5%) for each

additional month not to exceed a total of twenty-five percent (25%). Failure to pay will result in penalties of one half

of one percent (.5%) per month not to exceed twenty-five percent (25%). Other penalties may apply.

LINES 7, 11, 15, 19 - INTEREST

Interest on all overdue accounts will be assessed at the rate provided under Sections 6621 and 6622 of the Internal

Revenue Code. Rates will change quarterly depending on the prime rate. In addition, interest will be compounded

daily.

LINES 8, 12, 16, 20 - TOTALS DUE

Add any penalty (Lines 6, 10, 14, and 18) and interest due (Lines 7,11, 15, and 19) to the user fees and other

applicable fees calculated (Lines 5, 9, 13, and 17) and enter the total user fee/other applicable fee plus penalty and

interest.

LINE 21 - TOTAL USER FEES AND OTHER APPLICABLE FEES DUE

Add the total due lines together (Lines 8, 12, 16, and 20) to calculate the total payment to be made with the Fuel

Blender Return.

MAIL TO: South Carolina Department of Revenue

Motor Fuel

Columbia, SC 29214-0132

Please make checks payable to the South Carolina Department of Revenue.

If you have any questions or need assistance calculating penalty and interest, please call this office at (803) 896-1990.

44571016

L-2115 I

(Rev. 7/7/11) 4457

Form L-2115 - Fuel Blender Return Page 2

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