Form 4334 - Motor Fuel Untaxed Products Return Page 2
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2Form 4334, Page 2
Instructions for Completing Form 4334, Motor Fuel Untaxed Products Return
Any fuel used to propel a motor vehicle on public highways in Michigan is taxable. Michigan motor fuel tax is due when the
fuel is removed and/or used in the following manners:
Removed from the bulk transfer/terminal system in Michigan (the bulk transfer/terminal refers to terminals fed by pipeline,
and have a Federal Terminal Control Number).
Fuel imported into this state.
Fuel produced outside the bulk transfer/terminal system. Biodiesel meets the definition of motor fuel under the Motor
Fuel Tax Act.
Fuel acquired tax-free for non-taxable use and later sold and/or used for taxable purposes.
Please contact this office if you are producing fuel for resale.
PRODUCTION
Production of ethanol and/or biodiesel for personal use on Michigan roadways is taxable at the current tax rate for gasoline
and/or diesel fuel. The tax rate for blending ethanol with a petroleum product is nineteen cents per gallon and the tax rate
for blending biodiesel is fifteen cents per gallon. Blending ethanol and/or biodiesel with petroleum products requires a
blender's license.
CONSUMER
Report any untaxed motor fuel products, including new or waste vegetable oil used in diesel engines and biodiesel,
purchased tax-free but later used in a taxable manner. Example: A municipality buys motor fuel tax-free for their own
consumption but later sells 15 gallons to staff to fuel their personal vehicle. Michigan excise tax is due on the 15 gallons of
motor fuel.
General Instructions:
Line 1: Enter name and address.
Line 2: Enter month and year for the period that this return covers.
Line 3: Enter FEIN, TR, ME or SSN number.
Lines 4 - 7: Enter a contact person's name, telephone number, fax number and e-mail address.
Line 8: Enter the total gross gallons of ethanol and biodiesel produced. Include all gallons of fuel produced for use in a
diesel engine (on-road use only) in the Biodiesel column. BLENDING ETHANOL WITH GASOLINE OR BIODIESEL
WITH DIESEL FUEL REQUIRES A BLENDER'S LICENSE. Contact the department for more information.
Line 9: Enter the total gross gallons of motor fuel acquired tax-free but sold and/or used for taxable purposes, including new
or waste vegetable oil and biodiesel. Do not include gallons reported on line 8.
Line 10: Add lines 8 and 9 for each column and enter total taxable gross gallons for each fuel type.
Line 12: Calculate tax due: Multiply line 10 by applicable tax rate.
Line 13: Add columns 1 and 2 from line 12 and enter in 13a. Add columns 3 and 4 and enter in 13b.
Line 14: Total tax due: add tax due from all columns - line 12.
Line 15: Enter penalty amount due if applicable. Calculate the penalty by multiplying the tax due on line 13 by 5% (0.05).
Add the amount of calculated penalty for each month or fraction of a month that the return is late. Penalty charges are
computed at 5% per month to a maximum of 25% of tax due.
Line 16: Enter the interest amount due if applicable. The current interest rate is one percentage point above the prime
rate; the prime rate is set January 1, and July 1, of each year. Interest is calculated by multiplying the tax due on line 13 by
the number of days the return is late and by the daily interest rate. The link to the daily interest rate is
,1607,7-121-1748_--,00html. Call (517) 636-4600 if you have any questions.
Line 17: Total Remittance: Add lines 13-15.
DUE DATE
Producers: This form is due on the 20th day of the following month after production.
End Users: This form is due on the 20th day of the following month after taxable use.
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