Instructions For Form Dr-309632n - Wholesaler-Importer Fuel Tax Return - 2015 Page 6
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12DR-309632N
R. 01/15
Page 6
as Product Type 065. This internal disbursement/
3. Report the receipt of biodiesel, which is blended
exchange shows the conversion of gasoline to
with undyed diesel fuel, on Schedule 1A as
gasohol for inventory reporting purposes. Report
Product Type 167. Report the receipt as a
the disbursement as a summary roll-up by entering
summary roll-up by entering “BA” in Column 3,
“BA” in Column 3, “SUM” in Column 9, and the net
“SUM” in Column 8, and the net gallons converted
gallons converted to gasohol in Column 10. Enter
to Product Type 167 in Column 9. The net gallons
999999991 for all other columns.
reported on Schedule 1A must equal the internal
disbursement gallons reported on Schedule 5A.
5. Report the receipt of gasoline, blended with denatured
Enter 999999991 for all other columns.
ethanol, on Schedule 1A as Product Type 124.
Report the receipt as a summary roll-up by entering
4. Report the receipt of undyed diesel fuel, which is
“BA” in Column 3, “SUM” in Column 8, and the net
blended with biodiesel, on the appropriate schedule
gallons converted to gasohol in Column 9. The net
of receipts as Product Type 167. Report this
gallons reported on Schedule 1A must equal the
information in detail on a transaction-by-transaction
internal disbursement gallons reported on
basis.
Schedule 5B. Enter 999999991 for all other columns.
5. Report the disbursement of the biodiesel and undyed
6. Report the disbursement of the combined
diesel fuel blend on the appropriate disbursement
schedule as Product Type 167. Report this
gasoline and ethanol blend (gasohol) on the
appropriate disbursement schedule as Product
information in detail on a transaction-by-transaction
Type 124. Report this information in detail on a
basis.
transaction-by-transaction basis.
Diesel Blends other than biodiesel – Use the following
Gasoline Blends (Other than Gasohol) – Use the
instructions if you blend tax paid undyed diesel fuel with
following instructions if you blend gasoline with non-tax
a non-tax paid product, such as waste oil, to expand the
paid blend products to expand the gallons of gasoline
gallons of diesel fuel available for use or sale.
available for sale or use.
1. Report the receipt of untaxed paid blend products
1. Report the receipt of non-tax paid blend products
on Schedule 2B as Product Type 167. Report the
on Schedule 2B as Product Type 065. Report the
receipt as a summary roll-up by entering “BA” in
receipt as a summary roll-up by entering “BA” in
Column 3, “SUM” in Column 8, and the net gallons in
Column 3, “SUM” in Column 8, and the net gallons in
Column 9. Enter 999999991 for all other columns.
Column 9. Enter 999999991 for all other columns.
Note: No internal transfer of diesel fuel is required,
2. Report the disbursement of the gasoline and blend
as in the case of gasoline blended with alcohol, since
stock on the appropriate disbursement schedule as
the blending of the untaxed product with the tax paid
Product Type 065. Report this information in detail
undyed diesel does not change the product type
on a transaction-by-transaction basis.
from undyed diesel. Report this information in detail
on a transaction-by-transaction basis.
Diesel Blends
2. Report the disbursement of the undyed diesel and
Undyed Diesel and Biodiesel Blends - Use the following
untaxed blend product on the appropriate schedule
instructions if you blend biodiesel with undyed diesel fuel
as Product Type 167. Report this information in
to expand the gallons of undyed diesel available for sale
detail on a transaction-by-transaction basis.
or use.
Report a roll-up total for the month using Schedule 2B
1. Report the receipt of biodiesel to be blended with
with the appropriate product type for the:
undyed diesel fuel on the appropriate receipt schedule
as Product Type B00. Report this information in
• receipt of alcohol that is blended with gasoline to
detail on a transaction-by-transaction basis.
make gasohol,
2. Report the disbursement of biodiesel to be
• receipt of other blend stocks (i.e., alcohol, natural
blended with undyed diesel fuel on Schedule 5A
gasoline, toluene, benzene, waste oil, kerosene,
as Product Type B00. This internal disbursement/
biodiesel) used to increase the volume of motor fuel,
exchange shows the conversion of biodiesel to
diesel fuel, or aviation fuel,
undyed diesel fuel for inventory reporting purposes.
• conversion of aviation fuel to highway use, or
Report the disbursement as a summary roll-up by
entering “BA” in Column 3, “SUM” in Column 9,
Enter “BA” in Column 3, “SUM” in Column 8, and the
and the net gallons converted to undyed diesel in
total net gallons blended, converted, or sold in Column 9.
Column 10. Enter 999999991 for all other columns.
Enter 999999991 for all other columns.
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