Form L-2123 - Miscellaneous Motor Fuel Monthly Return Page 2
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2INSTRUCTIONS FOR L-2123
MISCELLANEOUS LICENSE USER FEE RETURN
Provide all information requested on the user fee return. Due Date - The return is due on the 22nd of the next month.
Column Information:
Fed Exempt Dyed Diesel: Applies to entities that are fully exempt from the federal excise tax and are
qualified to use dyed diesel for on road use.
Kerosene: Use to report kerosene gallons blended with diesel/biodiesel fuels.
LP Gas: Use to report liquid propane gas.
CNG/LNG: Use to report compressed natural gas and/or liquefied natural gas.
Other: Use for all biodiesel clear and dyed, biodiesel blends clear and dyed and all other products not covered
by one of the previous columns.
LINE 1 - GALLONS SOLD FOR USE IN HIGHWAY VEHICLES -
Not Applicable for Fed Exempt Dyed Diesel Column
Use this line to report the total number of user fee free gallons sold by product type as motor fuel for use in a
highway vehicle. This should be gallons on which the $0.16 motor fuel user fee has not previously been paid.
End users should enter a zero on this line.
LINE 2 - GALLONS USED IN HIGHWAY VEHICLES
Use this line to report the total number of gallons by product type of user fee free gallons that were used as
motor fuel in a highway vehicle.
LINE 3 - TOTAL GALLONS SUBJECT TO THE MOTOR FUEL USER FEE
Add Lines 1 and 2 for each product type.
LINE 4 - GALLONS SUBJECT TO THE OTHER APPLICABLE FEES
From Line 3 enter the total number of gallons from the CNG/LNG and the Other columns.
SPECIAL FUELS USER FEE DUE - LINE 5
From Line 3 add the gallons for all product types to calculate the total gallons subject to the user fee and
multiply the total by $0.16.
OTHER APPLICABLE FEES DUE - LINES 9 AND 13 (Inspection and Environmental Fees)
From Line 4 add the gallons for CNG/LNG and Other columns to calculate the total gallons subject to the other
applicable fees. Multiply the total gallons from Line 4 by $0.0025 to calculate the amount to be listed on Line 9.
Multiply the total gallons from Line 4 by $0.0050 to calculate the amount to be listed on line 13.
PENALTY - LINES 6, 10 AND 14
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.
INTEREST - LINES 7, 11, AND 15
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.
TOTAL USER FEE/OTHER APPLICABLE FEES DUE - LINES 8, 12, AND 16
Add any penalty (Lines 6, 10, and 14) and interest due (Lines 7, 11, and 15) to the user fees and other
applicable fees calculated (Lines 5, 9, and 13) and enter the total user fee/other applicable fee plus penalty and
interest.
LINE 17 - TOTAL FEES DUE, PLUS PENALTY AND INTEREST
Add the total due lines together (Lines 8, 12, and 16) to calculate the total payment to be made with the user
fee return.
Make the check payable to the SC Department of Revenue.
If you have any questions or need assistance calculating penalty and interest, please call this office at (803) 896-1990.
44681013 L-2123 I
(Rev. 12/13/13) 4468
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