Schedule Db (Form Rmft-7-Df) - Motor Fuel Tax (Page 2 of 2) in pdf

General Instructions

What is dyed diesel fuel?

When do I ﬁ le this schedule?

Column 4 - Write the number of the bill of lading or

manifest.

You must ﬁ le Schedule DB with Form RMFT-5,

Dyed diesel fuel is any special fuel that has been

Motor Fuel Distributor/Supplier Tax Return.

dyed per Section 4d of the Motor Fuel Tax Law.

Column 5 - Write the exact name of the federal

government agency, the authorized foreign diplomat,

What records must I keep?

Can dyed diesel fuel be sold tax-free

the qualifying municipal corporation, or the qualify-

You are required by law to keep books and records

for highway use?

ing privately owned public utility to whom the sale

showing all purchases, receipts, losses through any

was made.

No. Dyed diesel fuel may only be used for non-

cause, sales, distributions, and use of fuels.

highway purposes. Any person who knowingly

Column 6 - Write the name of the Illinois city from

sells or attempts to sell or possesses dyed diesel

What if I need additional assistance?

which the dyed diesel fuel originated.

fuel for highway use may be subject to civil or

If you have questions about this schedule, write to

criminal penalties or both.

us at:

Column 7 - Write the name of the Illinois city to

MOTOR FUEL TAX

which the dyed diesel fuel was delivered.

What sales must I report on

ILLINOIS DEPARTMENT OF REVENUE

Schedule DB?

PO BOX 19477

Column 8 - Write the number of invoiced gallons.

SPRINGFIELD, ILLINOIS 62794-9477

You must use this schedule to report your nontax-

Line 11 - Add the invoiced gallons reported in

able invoiced sales of dyed diesel fuel to:

Column 8, Lines 1 through 10.

or call our Springﬁ eld ofﬁ ce week days between

•

the federal government

8:00 a.m. and 4:30 p.m. at 217 782-2291

Line 12 - If you are ﬁ ling only one Schedule DB,

•

authorized foreign diplomats

write the amount from Line 11 on Line 12 and on

•

municipal corporations owning and operating

Step-by-Step Instructions

Form RMFT-5, Line 6, Column 3. If you are ﬁ ling

•

local transportation systems

more than one Schedule DB, add the amounts

•

privately owned public utilities that own and

Step 1: Complete the following

on Line 11 from each schedule to ﬁ gure the total

•

operate two-axle vehicles designed and used

information

invoiced gallons reported from Schedule DB. Write

for transporting more than seven passengers.

this total on Line 12 of the last page and on

The vehicles must be used as common carriers

Write your company name, your license number,

Form RMFT-5, Line 6, Column 3.

in the general transportation of passengers,

and the period for which you are reporting.

not be devoted to any specialized purpose,

and be operated entirely within the territorial

Step 2: Report your nontaxable sales

limits of a single municipality or of any group

of contiguous municipalities or in a close radius

Lines 1 through 10 —

thereof. In addition, the utilities’ operations

Column 1 - Write the month, day, and year of the

must be subject to the Illinois Commerce

invoice.

Commission regulations.

Column 2 - Write the invoice number of the sale or

the serial number, if any, of the certiﬁ cate of

exemption.

Column 3 - Write the carrier’s complete business

name.

RMFT-7-DF back (R-3/09)

Schedule Db (Form Rmft-7-Df) - Motor Fuel Tax Page 2

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