Fillable Form O-Mf - Motor Vehicle Fuels Tax Return (Page 2 of 2) in pdf

General Instructions

Companies or persons subject to the payment of tax under

4. Mail this return and schedules, with a check to Department of

Chapter 221 of the Connecticut General Statutes are required

Revenue Services, PO Box 5031, Hartford CT 06102-5031.

to complete and submit Form O-MF to

Department of Revenue

5. Rounding gallons: On your return, you must round off fractions

Services

(DRS).

of a gallon to the nearest whole gallon. Round down to the next

1. Complete the return in blue or black ink only.

lowest whole gallon all fractions of a gallon less than a half gallon.

2. Taxpayers must file a return for each calendar month by the

Round up to the next highest whole gallon all fractions of a gallon

twenty-fifth day of the following month. A return must be filed even

of a half gallon or more.

if no tax is due.

6. Rounding dollars: On your return, you must round off cents to the

3. Make the check payable to Commissioner of Revenue Services.

nearest whole dollar. Round down to the next lowest dollar all

DRS may submit your

check to your bank electronically.

amounts that include 1 through 49 cents. Round up to the next

highest dollar all amounts that include 50 through 99 cents.

Specific Line Instructions

Line 13 Report tax-exempt sales to farmers, documented by form

Line 1

Enter your opening inventory which must equal your prior

AU-302, Farmer Declaration Motor Vehicle Fuels Tax

month’s closing inventory.

Exemption, and other tax-exempt purchasers. Report

Line 2

Report Connecticut state excise tax paid purchases of

tax-exempt sales of aviation gas to licensed aviation fuel

gasoline, gasohol and aviation gas. For each product code,

dealers or sold directly to an airport owner or operator

you must complete a separate Form MF-R Schedule 1

documented by form AU-477, Aircraft Owner or Operator

indicating gallons purchased from each supplier.

Declaration Motor Vehicle Fuels Tax Exemption. For

Line 3

Report Connecticut state excise tax unpaid purchases of

each product code you must complete a separate

gasoline, gasohol and aviation gas. For each product code,

Form MF-D Schedule 10 indicating to whom the gallons

you must complete a separate Form MF-R Schedule 2

were sold.

indicating gallons purchased from each supplier.

Line 16 Report all taxable sales other than to licensed distributors.

Line 4

Report gallons imported from another state direct to

Do not complete Form MF-D.

customers within Connecticut. For each product code,

Line 17 Report taxable sales to licensed motor vehicle fuels

you must complete a separate Form MF-R Schedule 3

distributors. For each product code you must complete a

indicating gallons purchased from each supplier.

separate Form MF-D Schedule 5 indicating gallons sold

Line 5

Report gallons imported from another state into Connecticut

to each licensed motor vehicle fuels distributor.

storage. For each product code, you must complete a

Line 18 Report all taxable use.

separate Form MF-R Schedule 4 indicating gallons

Line 21 Of the total taxable sales and uses reported on Line 19,

purchased from each supplier.

report those gallons that were purchased state excise

Line 9

Report Connecticut state excise tax-exempt sales and

tax-paid as reported on Form MF-R Schedule 1.

transfers to licensed motor vehicle fuel distributors.

Line 22 Report all credit card sales to governmental entities made

For each product code, you must complete a separate

at retail outlets. For each product code you must complete

Form MF-D Schedule 6 indicating gallons sold to each

a separate Form MF-D Schedule 13 indicating gallons

customer. See AN 2010(5), Annual List of Distributors for

sold to each governmental entity.

Motor Vehicle Fuels Tax Purposes, for a listing of licensed

distributors.

Line 26 Late payment penalty: The penalty for late payment is

10% of tax due or $50, whichever is greater.

Line 10 Report sales and transfers out of Connecticut and sales

in Connecticut to licensed motor vehicle fuels exporters.

Late filing penalty: The Commissioner of Revenue

For each product code, you must complete a separate

Services may impose a $50 penalty for failure to file any

Form MF-D Schedule 7 indicating gallons sold to each

return is required by law to be filed.

customer.

Line 27 Interest: The interest charge for late payment is 1% per

Line 11 Report tax-exempt sales to the U.S. government. For

month or fraction of a month from the due date.

each product code, you must complete a separate

Line 28 Remit the amount due with this return.

Form MF-D Schedule 8 indicating gallons sold to each

For Further Information

branch of the U.S. government.

Line 12 Report tax-exempt sales to the State of Connecticut and

If you need additional information or assistance, please call the

municipalities of this state. For each product code, you must

Excise Taxes Unit at 860-541-3224, Monday through Friday,

complete a separate Form MF-D Schedule 9 indicating

8:30 a.m. to 4:30 p.m.

gallons sold to each state agency and each municipality.

Visit the DRS website at to download and print

Connecticut tax

forms.

I declare under penalty of law that I have examined this return (including any accompanying schedules and statements) and, to the best of my knowledge

and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false return or document to DRS is a fine of not more than

$5,000, or imprisonment for not more than five years, or both. The declaration of a paid preparer other than the taxpayer is based on all information of

which the preparer has any knowledge.

Taxpayer signature

Title

Date

Print taxpayer name

Telephone number

Taxpayer SSN

Paid preparer signature

Preparer’s address

Preparer’s SSN or PTIN

Form O-MF Back (Rev. 11/10)