Form 173 - Report Of Fuel Sales Tax Prepayment And Environmental Protection Regulatory Fee For Refiners, Terminal Operators And Importers Page 3
Download a blank fillable Form 173 - Report Of Fuel Sales Tax Prepayment And Environmental Protection Regulatory Fee For Refiners, Terminal Operators And Importers in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 173 - Report Of Fuel Sales Tax Prepayment And Environmental Protection Regulatory Fee For Refiners, Terminal Operators And Importers with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3Instructions for Completing Form 173, Report of Fuel Sales Tax Prepayment and
Environmental Protection Regulatory Fee for Refiners, Terminal Operators and Importers
Prepayment of Sales Tax on Fuel
Licensed Suppliers, Permissive Suppliers, Tank Wagon Operators, and Bonded or Occasional Importers who import gasoline
must prepay the cents per gallon sales tax with this form as required by the Sales Tax Act (MCL.205.56a), P.A. 167 of 1933.
Environmental Protection Regulatory Fee
The Natural Resources and Environmental Protection Act, 1994 PA 451, MCL 324.101 et seq. (NREPA), imposes an
environmental protection regulatory fee (Fee) of 7/8 of 1 cent per gallon (.00875) for each gallon of “refined petroleum”
sold for resale or consumption in Michigan. The NREPA defines “refined petroleum” as aviation gasoline, middle distillates,
jet fuel, kerosene, gasoline, residual oils, and any oxygenates that have been blended with any of these. The Fee is to be
collected from persons who refine petroleum in Michigan for resale or consumption in Michigan and from persons who
import refined petroleum into Michigan for resale or consumption in Michigan.
If you refine petroleum in Michigan or import refined petroleum into Michigan for resale or consumption in Michigan, you
must report and pay the Fee using Form 173. Use the worksheet on the back of the attached return to determine if you have
a credit due or if you owe the Fee. Carry the amount to page one, column B, line 3. If you are due a credit and you have a
sales tax prepayment amount due, subtract the Fee credit from the amount due and pay the reduced amount. The worksheet
must be complete to allow processing of the return.
Return Instructions
Line 1: Refiners, pipeline terminal operators and marine terminal operators should enter the total gallons of fuel sold
in Michigan including fuel sold or delivered to company owned stations; or
Importers who purchase or receive fuel from outside this state, on which the prepayment is not charged by the supplier, should
enter the total gallons received or purchased if the fuel is intended for shipment into and subsequent sale within Michigan.
Line 2: The different prepayment rates for gasoline and for diesel fuels to enter on line 2 of the return will be updated and
published and available by the Department on a monthly basis at
Line 3 through line 6: are explained on the return.
Filing and Payment Instructions:
A completed return and payment of the amount due must be received according to the schedule provided below. If you elect
to pay by electronic funds transfer (EFT), an EFT payment must be initiated at least one business day prior to the due date
and a signed and dated return must be faxed to (517) 636-4356 on or before the return due date. If you elect not to pay by
EFT, a completed return and check payable to the “State of Michigan” should be mailed together to the address provided
on the form.
Penalty and interest is due for late payment. The penalty is 5% of tax due. Penalty increases by an additional 5% per month or
fraction thereof, after the second month, to a maximum of 25%. Interest is charged at the average prime rate, plus 1 percent.
For more information, call (517) 636-6925.
2013 Due Dates
Report Due
Dates Payment Invoiced
Report Due
Dates Payment Invoiced
Feb. 11
Jan. 1 - Jan. 15 ............................
Jan. 25
Jan. 16 - Jan. 31 ..........................
Mar. 11
Feb. 1 - Feb. 15 ..........................
Feb. 25
Feb. 16 - Feb. 28 ........................
Apr. 10
Mar. 1 - Mar. 15 .........................
Mar. 25
Mar. 16 - Mar. 31 .......................
May 10
Apr. 1 - Apr. 15 ..........................
Apr. 25
Apr. 16 - Apr. 30 ........................
June 10
May 1 - May 15 ..........................
May 28
May 16 - May 31 ........................
July 10
June 1 - June 15 ..........................
June 25
June 16 - June 30 ........................
Aug. 12
July 1 - July 15 ...........................
July 25
July 16 - July 31 .........................
Sept. 10
Aug. 1 - Aug. 15 .........................
Aug. 26
Aug. 16 - Aug. 31 .......................
Oct. 10
Sept. 1 - Sept. 15 ........................
Sept. 25
Sept. 16 - Sept. 30 ......................
Nov. 12
Oct. 1 - Oct. 15 ...........................
Oct. 25
Oct. 16 - Oct. 31 .........................
Dec. 10
Nov. 1 - Nov. 15 .........................
Nov. 25
Nov. 16 - Nov. 30 .......................
Jan. 10, 2014
Dec. 1 - Dec. 15 .........................
Dec. 26
Dec. 16 - Dec. 31 .......................
If you discontinue your business, a final return is due within 20 days. Please note on the return “Final Return.”
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial