Fillable Form Rmft-71 - Liquefied Petroleum Gas Tax Return (Page 2 of 2) in pdf

Form RMFT-71 Instructions

General Information

Specific Instructions

Should I file Form RMFT-71?

Part 2: Figure your tax

Line 1 - Write the number of gallons you used for propelling a

If you are not licensed as a distributor and you purchase

or sell tax-free liquefied petroleum (LP) gas that is used to

motor vehicle on public highways during the month.

propel motor vehicles on public highways, you must file Form

RMFT-71. However, you do not have to file and pay tax if

Line 2 - Complete Part 3 to figure the total number of gallons

you obtained LP gas tax-free under an official certificate of

you sold for motor fuel within Illinois during the month. Write

exemption.

the amount from Part 3, Line j, on Line 2.

Line 5 - Write the total credit you want to take on Line 5. In the

When is this return due?

space provided, write the credit amount below the correspond-

ing number of the credit being applied.

You must file Form RMFT-71, any supporting documentation,

Attach the original credit memorandum we issued to you.

and payment for the tax you owe on or before the twentieth

A photocopy will not be accepted. If you do not attach the

day of each month for the previous month's activity.

original credit memorandum, the amount of the credit will be

disallowed and penalty and interest will be imposed.

What if I fail to comply?

Line 6 - Subtract Line 5 from Line 4. This is the amount of tax

You owe a late-payment penalty if you do not pay the tax

you owe. If you do not pay the tax you owe by the due date,

you owe by the date the tax is due, and a bad check penalty

you will owe penalty and interest. We will bill you for penalties

if your remittance is not honored by your financial institution.

and interest. If you prefer to figure these amounts, see the

Interest is calculated on tax from the day after the original due

most current Publication 103, Uniform Penalties and Interest,

date of your return through the date you pay the tax. We will

because application of penalties and interest may be different

bill you for penalties and interest. For more information about

depending on when your return is due. Include the penalty

penalties and interest, see Publication 103, Uniform Penalties

and interest amounts on Line 6. Please identify how much is

and Interest. To receive a copy of this publication, visit our

penalty and interest to the left of Line 6.

website at or call us at 1 800 356-6302.

Where do I send my completed return?

Make your check payable to "Illinois Department of Revenue,

Motor Fuel Tax."

Mail your completed return and payment to:

MOTOR FUEL TAX

ILLINOIS DEPARTMENT OF REVENUE

PO BOX 19019

SPRINGFIELD IL 62794-9019

If you have questions, write us at the address above or call

our Springfield office weekdays between 8 a.m. and 4:30 p.m.

at 217 782-2291.

What records must I keep?

You are required to keep records and books showing all

purchases, receipts, losses through any cause, sales,

distribution, and use of motor fuel.

This form is authorized as outlined by the Motor Fuel Tax Law. Disclosure of this information is REQUIRED. Failure to provide

information could result in a penalty. This form has been approved by the Forms Management Center.

IL-492-1532

RMFT-71 back (R-05/11)

Form Rmft-71 - Liquefied Petroleum Gas Tax Return Page 2

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