Form Mf-002 - Wisconsin Combined Monthly Fuel Summary Report (Page 2 of 4) in pdf

Line 30. Interest. Interest accrues at a rate of 1.5% per month

PAYMENTS

on any tax or petroleum inspection fee due and not paid/received

The combined motor vehicle fuel tax and petroleum inspection

by the due date.

fee payment is due on or before the 15th day after the close of

Line 31. Enter the total amount of motor vehicle fuel taxes and

the month.

petroleum inspection fees, interest and late file fee due (sum of

lines 28, 29 and 30).

• All payments (tax, fee, interest, and penalties) must be sub-

mitted to the department via Electronic Funds Transfer (EFT)

Line 32. Fuel disbursements Not Subject to Motor Vehicle

per the instructions on our website at revenue.wi.gov/eserv/

eft2.html. Payments not timely filed / paid are subject to:

Fuel Tax or Petroleum Inspection Fee. Enter the number of

gallons of fuel originating from Wisconsin IRS registered termi-

nals that have been exported out of Wisconsin and reported on

• Interest on late-paid tax and fee at the rate of 1.5% per month

Schedule TD.

calculated from the due date of the payment until date paid

(mandatory).

Section 3: CARRIER REPORT

• A late-filed report penalty of 5% of the tax and fee due for each

Line 1. Enter the total product transported, in Gross Gallons,

month the report is not filed (not exceeding 25% of the tax and

from Schedule PD in each of the columns 1, 2, and 3.

fee due).

Line 2. Enter the total product transported, in Net Gallons, from

AMENDED REPORTS

Schedule PD in each of the columns 1, 2, and 3.

If amending a previously filed report, detail the change(s) on a

transaction schedule (MF-002T), along with a new Summary

Section 4: TERMINAL OPERATORS REPORT

Report (MF-002) reflecting only the changes made. Do not make

Line 1. Enter the total product delivered to IRS Registered Ter-

the adjustments on a subsequent month’s report. Attach a letter

minals, in Net Gallons, from Schedule TR in each of the columns

of explanation to the amended report.

1, 2, and 3.

RECORD KEEPING

Line 2. Enter the total product originating from IRS Registered

Terminals, in Net Gallons, from Schedule TD in each of the col-

Keep a complete copy of filed reports, including all supporting

umns 1, 2, and 3.

schedules, and all records pertaining to the report for a minimum

of four years. Keep these in a place and manner easily acces-

Section 5: TERMINAL ENDING INVENTORY

sible for review by department personnel.

Column 1. Enter the IRS terminal code number for each terminal

ASSISTANCE

that you utilize.

You can access the department’s web site 24 hours a day, 7

Column 2. For each terminal, enter the product code carried

days a week, at revenue.wi.gov. From this web site, you can:

within that terminal.

• Access My Tax Account

• Complete electronic fill-in forms

Column 3. For each terminal, enter the date the End of Month

• Download forms, schedules, instructions, and publications

Inventory was taken.

• View answers to common questions

• E-mail us comments or request help

Column 4. For each terminal, enter the ending inventory of prod-

uct left in the terminal. This amount should be in Net Gallons.

Physical Address

Mailing Address

2135 Rimrock Road

Excise Tax Unit

MANIFEST CORRECTIONS

Madison WI 53713

Wisconsin Department of Revenue

PO Box 8900

The manifest which a petroleum products carrier receives at the

refinery or pipeline terminal covering a withdrawal must show

Phone: (608) 266-6701

Madison WI 53708-8900

Fax:

(608) 261-7049

the destination state of the fuel shipment. If the destination state

E-mail: excise@revenue.wi.gov

or any other information on the manifest is not correct, the car-

rier is required to notify the terminal operator before leaving the

terminal grounds, as well as the shipper and any state involved.

If the correct destination state is not noted on the manifest, the

Wisconsin State Patrol has authority to seize and sell the prod-

uct and the transport truck.

FUEL DIVERSIONS

All interstate fuel diversions involving Wisconsin must be report-

ed using the Fuel Trac web site at trac3.net.

MF-002 (R. 10-13)

Wisconsin Department of Revenue

Form Mf-002 - Wisconsin Combined Monthly Fuel Summary Report Page 2

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