Form 72a138 - Licensed Special Fuel Dealer'S Monthly Report Page 2
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1
2INSTRUCTIONS
WHO MUST FILE
Each licensed special fuel dealer must file this report with all applicable supporting schedules
each month. This report is required even though there may be no tax-free gallons to list as received
or distributed.
WHEN TO FILE
The report is due on or before the 25th day of the month following the month covered by the
report. Example: The January report is due on February 25. Failure to timely file a monthly
report will result in loss of compensation (line 20) and imposition of late filing penalties.
PAYMENT
Payment of the tax due must accompany the report. The monthly payment must be made by
electronic funds transfer to Kentucky State Treasurer. Failure to timely remit all special fuel tax
due will result in loss of compensation (line 20) and imposition of late pay penalties and interest.
EXTENSION OF TIME
Notify the Motor Fuels Tax Compliance Section in the event you need to extend the filing date.
Payment of not less than 95 percent of the total tax liability is required to extend the filing date of
the special fuel monthly report. If the estimated payment is filed timely then the completed 72A138
and support schedules with any remaining tax payment is due on the last day of the month.
TAX RATE
The special fuel tax rate is set quarterly and is effective for a quarterly period. Notification of the
tax rate is mailed 20 days before the beginning of each calendar quarter. Example: Dealers are
notified by March 10 of the tax rate effective for April, May and June.
RECORDS RETENTION
Licensed dealers must keep all records relating to the receipt and distribution of special fuel for
a period of five years. Such records include invoices, bills of lading, delivery tickets, meter
readings and any other documents relating to the dealer's motor fuel activity.
PETROLEUM STORAGE
TANK ENVIRONMENTAL
ASSURANCE FEE
MONTHLY REPORT
Each licensed special fuel dealer must also file Form 72A011, Petroleum Storage Tank
Environmental Assurance Fee Monthly Report. The fee computed on special fuel gallons is based
on taxable special fuel shown on line 13 of this report.
STATISTICAL
GALLONS
Part III gallons are the total gallons of special fuel, specifically road use (clear) diesel, purchased
at the terminal rack for import into Kentucky and on which the Kentucky special fuel excise tax
was precollected by the supplier. Attach Form 72A179 (Schedule 1).
ASSISTANCE AND
INFORMATION
Telephone
(502) 564-3853
Address Correspondence
Department of Revenue
Motor Fuels Tax Compliance Section, Station 63
P.O. Box 1303
Frankfort, KY 40602-1303
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