Fillable Form 3992 - Fuel Importer Return (Page 3 of 3) in pdf

Form 3992, Page 3

Instructions for Form 3992, Fuel Importer Return

All Michigan licensed Bonded, Occasional and Tank Wagon

Line 23: Enter gallons of dyed diesel diverted to Michigan.

Operator Importers should file this return. The return is filed

(Schedule 11A)

quarterly, and is due on the 20th day of the month, following

PART 3: DISBURSEMENTS

the close of the report period.

Line 24: Enter total Michigan taxable gallons of gasoline,

Schedules: Applicable schedules must be completed in their

ethanol blends, undyed petroleum diesel, undyed biodiesel, and

entirety on a load-by-load basis. Check the appropriate box on

aviation fuel sold or delivered into bulk storage. Report taxable

Form 3748, Schedule of Receipts, or Form 3749, Schedule of

gallons of leaded racing fuel on Schedule 5Z. Do not include

Disbursements. A separate schedule must be submitted for each

gallons reported on Lines 28-35. (Schedule 5/5Z)

fuel type. The correct product codes must be used on all

Line 25: Enter total taxable gallons of aviation fuel sold to an

schedules. Blank schedules may be duplicated as needed.

Aviation Fuel Registrant for resale, with the Michigan tax

Before completing page one of the Fuel Importer Return, finish

collected. (Schedule 5C)

all schedules and page two of the return. Report gross gallons

Line 26: Enter total gallons of dyed diesel fuel (petroleum/

on the return. The top of each column identifies the fuel to be

biodiesel) sold/used for taxable purpose. Enter the amount in

reported in the column.

both the Dyed Diesel/Biodiesel column and the Undyed

Product Codes: See attached list of product codes.

Petroleum Diesel or Undyed Biodiesel column. (Schedule 5F)

PART 1 – TAX COMPUTATION

Line 27: Michigan Taxable gallons. Add lines 24-26 and enter

Note: Tax is due upon removal, importation or other taxable

total Michigan taxable gallons for gasoline, ethanol blends,

event and must be included in the report for the period in which

undyed petroleum diesel, undyed biodiesel, dyed diesel and

the transaction takes place. The tax is calculated on gross gallons.

aviation fuel. Enter the amounts on Line 27 and Line 8,

page 1.

For each column:

PART 4: DIRECT DELIVERIES OF IMPORTS

Line 8: Enter total gross taxable gallons for gasoline, ethanol

blends, undyed petroleum diesel, undyed biodiesel, dyed diesel

Line 28: Enter total gallons of dyed diesel fuel sold or removed

and aviation fuel from line 26, page 1 of the return.

for tax exempt purposes. (Schedule 6F)

Line 9: Enter gross gallons purchased outside of Michigan,

Line 29: Enter total gallons of gasoline, ethanol blends, undyed

with Michigan tax paid to supply source. (Schedule 1)

petroleum diesel, undyed biodiesel, dyed diesel and aviation

Line 10: Subtract line 9 from line 8 in each column.

fuel tax-free to the U.S. Government located in Michigan.

Line 11: Collection Allowance: Multiply line 10 by 1.5%

(Schedule 8)

(0.015) for gasoline, ethanol blends, and aviation fuel only.

Line 30: Enter total gallons of gasoline, ethanol blends, undyed

Line 12: Subtract Line 11 from 10 and enter total.

petroleum diesel, undyed biodiesel and dyed diesel fuel sold

Line 13: Enter gross gallons for gasoline, ethanol blends, undyed

tax-free to the State of Michigan, and/or its political subdivsion,

diesel, undyed biodiesel and aviation fuel diverted TO

local governments and public schools. (Schedule 9)

Michigan. (Schedule 11A) Dyed diesel must be reported on

Line 31: Enter total gallons of leaded racing fuel disbursed.

Line 23, not line 13.

(Schedule 6Z).

Line 14: Add lines 12 and 13 and enter total taxable gallons.

Line 32: Enter total gallons of gasoline, ethanol blends, undyed

Line 15: Multiply line 14 by the tax rate for each fuel type.

petroleum diesel, undyed biodiesel, dyed diesel fuel sold tax-

free to nonprofit, private, parochial, or denominational school,

Line 16: Total Tax Due. Add Columns 1 and 2 from Line 15

college or university to transport students in buses to authorized

and enter in 16a. Add Columns 3 and 4 from Line 15 and enter

school functions. (Scheule 10G)

in 16b. Carry Column 5 total from Line 15 to Line 16c.

Line 33: Enter total gallons of gasoline and/or ethanol blends

Line 17: Tax Due. Add all columns of line 16.

sold tax-free to Fuel Feedstock Users. (Schedule 10M)

Line 18: Enter penalty amount due if applicable.

Line 34: Enter total gallons of gasoline, ethanol blends, undyed

Line 19: Enter the interest amount due if applicable.

petroleum diesel, undyed biodiesel and dyed diesel fuel used

Line 20: Total Remittance. Add lines 17, 18 and 19 and enter

for your own nontaxable purpose. (Attach Form 680, Claim

total remittance due for all tax types.

for Refund of Motor Fuel Tax if return is not filed electronically)

PART 2: REPORTABLE INFORMATION

Line 35: Enter gross gallons of gasoline, ethanol blends, undyed

This section is required. All gallons of gasoline, ethanol blends,

petroleum diesel, undyed biodiesel, dyed diesel and aviation

undyed petroleum diesel, undyed biodiesel, dyed diesel, and

fuel diverted FROM Michigan. (Schedule 11B)

aviation fuel removed, acquired or imported must be reported.

The Certification of Gasoline, Ethanol Blends or Aviation Fuel

NOTE: Gallons reported on schedules 2C and 3B must

Allowances has been incorporated into the return. The

also be included in Part 3 or Part 4 of the return.

appropriate boxes must be checked and by signing the return

Line 21: Enter gallons of gasoline, ethanol blends, undyed

you are certifying that the remittance allowance was passed on

petroleum diesel, undyed biodiesel, dyed diesel and aviation

when making tax-collected sales. Computer generated schedules

fuel imported from outside the United States where the Michigan

must be approved by Treasury prior to use.

excise tax was not paid to the supplier. (Schedule 2C)

Line 22: Enter total gallons of fuel imported from bulk storage

in another state. (Schedule 3B)

Form 3992 - Fuel Importer Return Page 3

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