Form 3769 - Retail Marine Diesel Dealer Return Page 2
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33769, Page 2
Instructions for Form 3769, Retail Marine Diesel Dealer Return
GENERAL INFORMATION
Schedule 6F. Complete Schedule 6F (gallons of dyed diesel
• Who Must Be Licensed as a Retail Marine Diesel
fuel sold or removed for tax-exempt purposes) for each fuel
Dealer?
product on Form 4429, Retail Marine Diesel Dealer Schedule of
Any person who engages in the business of selling or distributing
Disbursements.
diesel motor fuel into marine vessels or into the bulk storage of an
Line 11: Enter the total gallons of dyed diesel and dyed
end user of diesel fuel intended for watercraft.
biodiesel (D05 or higher) fuel sold or used for taxable purposes
• Dyed Diesel Fuel –
(this also includes gallons sold or used in a pleasure boat).
Beginning April 1, 2001, dyed diesel fuel can be purchased tax-
CREDITS
free. Dyed diesel fuel is intended for non-highway (nontaxable)
use, however, there is no prohibition for using dyed diesel fuel
Credits are for undyed fuel only. No credit is allowed for dyed
fuel as no tax was paid at the time of purchase.
in pleasure boats. If dyed diesel fuel is sold or consumed in a
pleasure boat, the entire 15 cents per gallon tax is due on the
Line 12: Enter tax-paid gallons included in line 8.
quarterly tax return.
Line 13: Enter the total number of gallons of undyed diesel
and undyed biodiesel (B05 or higher) fuel sold tax-free to the
Tax Exempt Purpose
Marine fuel sold for the following purposes is tax exempt:
federal government. Complete Schedule 8 (gallons sold tax-free
(a) For use in watercraft for commercial fishing
to U.S. Government) for each fuel product on Form 4429, Retail
(b) For use in watercraft by sea scouts
Marine Diesel Dealer Schedule of Disbursements.
(c) For use in commercial watercraft in interstate or foreign
Line 14: Enter the total number of gallons of undyed diesel
commerce
and undyed biodiesel (B05 or higher) fuel sold tax-free to
(d) For use in watercraft by the federal, state or local government
state and local governments. Complete Schedule 9 (gallons
(e) For use in watercraft owned by a railroad or railroad car ferry
sold tax-free to state and/or local governments in Michigan,
company
including public schools) for each fuel product on Form 4429,
(f) For use in watercraft when used in trade, including
Retail Marine Diesel Dealer Schedule of Disbursements.
watercraft used in connection with an activity that constitutes a
Line 15: Enter the total number of gallons of undyed diesel
person’s chief business or means of livelihood.
and undyed biodiesel (B05 or higher) fuel sold for tax exempt
When are marine returns due?
purposes. Note: Tax-free sales of undyed diesel and undyed
biodiesel (B05 or higher) fuel are limited to sales of 100 gallons
Retail Marine returns must be filed quarterly. The returns are due on
the 20th day of the month following the end of the quarter. (April 20,
or less except sales to the government. Tax-free sales over 100
July 20, October 20 and January 20) If the 20th falls on a Saturday,
gallons must be dyed fuel sales only.
Sunday or legal holiday, the return is due on the first business
Line 16: Enter total gallons of undyed diesel and undyed
day following. The United States postmark on the envelope is the
biodiesel (B05 or higher) fuel sold exempt (add lines 12-15).
determining factor for timeliness of the return.
Line 17: Subtract line 16 from line 8 for undyed diesel and
undyed biodiesel (B05 or higher) fuel only.
Receipts
All retail marine dealers must complete a schedule of receipts
Line 18: Tax rates are 15 cents for undyed diesel and dyed
(purchases) each quarter, Retail Marine Diesel Dealer Schedule
diesel fuel (used for a taxable purpose).
of Receipts (621-DR, form 3767). A separate schedule must be
TAX CALCULATION
completed for each fuel product.
Line 19: Multiply line 17 by line 18 for undyed diesel and
LINE Instructions
undyed biodiesel (B05 or higher) fuel only.
Retail Marine Diesel Fuel Tax Return
Lines 1 – 3: If your return is not pre-identified with your name,
Line 20: Multiply line 11 by line 18 for dyed diesel and dyed
address and account number, or if there is a change to the
biodiesel (D05 or higher) fuel only.
preidentified information, enter the correct information here.
Line 21: Total tax due: add lines 19 and 20 (negative figure
Lines 4 – 7: Enter the name, telephone number, fax number and
equals refund)
email address, if available, of a person we may contact between the
Line 22: Enter penalty amount if applicable.
hours of 8:00 a.m. and 5:00 p.m. with any questions we may have
Line 23: Enter interest amount if applicable.
concerning your return.
Line 24: Add lines 21 through 23 and enter on line 24. This is
REPORTABLE GALLONS
the amount that must be paid with your return.
Line 8: Enter the total gallons of undyed diesel and undyed
biodiesel (B05 or higher) fuel sold or used for marine purposes.
CERTIFICATION
Complete the certification section in its entirety and sign and
Line 9: Enter the total gallons of dyed diesel and dyed biodiesel
date your return.
(D05 or higher) fuel sold or used for marine purposes.
TAX COMPUTATION
Line 10: Enter the total number of gallons of dyed diesel and dyed
biodiesel (D05 or higher) fuel sold for untaxed marine use from
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