Fillable Form 3778 - Three Day Payment Voucher (Page 2 of 2) in pdf

3778, Page 2

Instructions for Form 3778, Three Day Payment Voucher

General Information - Tax is due on imported or diverted motor fuel within 3 business days after either of the following events:

•

Imports from outside the United States by persons other than licensed Bonded Importers or Suppliers, when tax is not paid to

supply source. An import verification number must be obtained prior to import.

•

Diversions on all fuel intended for export from Michigan but diverted to a destination within Michigan. A diversion number must

be obtained prior to the diversion. Attach a copy of Form 3750, Schedule of Diversion (11B) and/or a shipping document.

•

Diversions by unlicensed importers on all fuel acquired outside Michigan, not intended for a Michigan destination, but diverted to

Michigan. A diversion number must be obtained prior to the diversion. Attach a copy of Form 3750, Schedule of Diversion (11A)

and/or a shipping document.

Payments not postmarked within three business days of the event are subject to 100% penalty, plus interest.

TO OBTAIN APPROPRIATE AUTHORIZATION CALL:

Import Verification Number

1-888-213-0676

To obtain a Diversion Number, log on to If you do not have access to the Internet, contact Motor Fuel at (517)

636-4600.

Instructions

Occasional Importers must include all products and payments reported on this Three Day Payment Voucher, and also on their

quarterly Fuel Importer Return.

Provide all requested information: company name, complete address, federal employer identification number, contact person and

telephone number, Date Import Entered Michigan, Document Number (bill of lading, manifest), Import Verification/Diversion Number,

Date Authorization Number Assigned (either Import Verification Number or Diversion Number).

Report gallons being imported or diverted on the appropriate line of the Voucher (page 1, lines 1 through 11).

If the product being imported or diverted is not pre-identified, enter the product name and code in the space provided (see product

code list below).

Diesel fuel dyed to Canadian standards must be reported as undyed diesel and applicable taxes must be paid.

Line 11, Miscellaneous: Enter name and product code (if applicable) of the miscellaneous product.

(a) If additional space is needed for a product, use line 11 to identify the fuel type. Multiply the gallons on line 11 by the appropriate

tax rate.

(b) All other unidentified products: enter the name of the product, product code 092, the number of gallons and 0.19 in the tax rate

column. Multiply the gallons by 0.19.

Fuel type categories and product codes: The tax rates and most common product and product code are listed below. See our Web site

at for additional products and product codes.

Fuel Types and Product Codes

Tax Rate

(per gallon)

Gasoline Products E01 - E69, E00 (denatured) (1% - 69%, and 100%) including:

065 - Gasoline

199 - Toluene

$.19

100 - Transmix

092 - Undefined Other Product

126 - Napthas

Ethanol Products E70 - E99 (70% - 99%):

E plus percentage (limit 2 digits)

$.19

Undyed Biodiesel B05 - B00 (5% - 100%):

B plus percentage (limit 2 digits)

$.15

Dyed Biodiesel D01 - D00 (1% - 100%)

D plus percentage (limit 2 digits)

$.00

Undyed Diesel Products (including diesel dyed to Canadian standards) including:

160 - Undyed Diesel

142 - Undyed Kerosene

281 - Mineral Oils

$.15

B01 - B04 Biodiesel Blend (1% - 4%)

(including mineral spirits)

Dyed Diesel Products (diesel dyed to US standards) including:

$.00

228 - Dyed Diesel

072 - Dyed Kerosene

Aviation Products including:

$.03

125 - Aviation Gasoline

130 - Jet Fuel

Form 3778 - Three Day Payment Voucher Page 2

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