Form B/l: Mft-Prd - Licensed Distributor Petition For Refund Page 3
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1
2
3Instructions for Preparing
Claim for Licensed Distributor Petition for Refund
(Form B&L: MFT-PRD)
WHO MAY FILE. A licensed distributor who has sold
6. Multiply the total number of gallons by the refund
motor fuel without the state excise tax to a licensed
allowance rate to compute the allowance(s) due.
exempt entity as listed in accordance with Section 40-
7. Add the refund total(s) and the refund allowance
17-332(j).
total(s) to find the total amount to be refunded.
WHEN TO FILE. The petition must be filed on a
DOCUMENTATION REQUIRED. A summary listing of
monthly basis with a separate petition for each month
sales to licensed exempt entities must be attached to
and cannot include any sales for any other period. The
the petition for refund. The listing must include the
statute of limitations for filing a refund is within two (2)
licensed exempt entity name, exempt license number,
years from the date that the fuel was sold to the
and the number of gasoline and/or undyed diesel fuel
licensed exempt entity.
gallons sold.
WHERE TO FILE. The claim must be filed with the
APPEAL PROCEDURES. According to Section 40-
Alabama Department of Revenue, Business & License
2A-7, Code of Alabama 1975, you may appeal a denial
Tax Division, Motor Fuels Section, P.O. Box 327540,
of this claim within two years of written notice of denial
Montgomery, AL 36132-7540.
by filing a notice of appeal with the Administrative Law
Division, P.O. Box 320001, Montgomery, AL 36132-
0001. You have the option of appealing to the Circuit
TAX REFUND CALCULATION.
1. Enter the total number of gasoline, diesel fuel,
Court in Montgomery County, Alabama, or to the
aviation gas, or jet fuel gallons sold to a licensed
Alabama Circuit Court of the county in which you
reside or have a principal place of business. Please
exempt entity. (Round to Whole Gallons)
2. The state excise tax rate on gasoline is $.16 and on
provide a copy of the appeal to this office.
diesel fuel is $.19.
PENALTIES. Any applicant who willfully files an
3. Multiply the total number of gallons by the excise
tax rate(s) to compute the refund total(s).
inaccurate petition or false claim for a refund shall be
subject to a penalty of 100 percent (100%) of the
refund claimed, plus interest.
REFUND ALLOWANCE CALCULATION.
4. Enter the total number of gasoline and/or undyed
diesel fuel gallons sold to a licensed exempt entity.
TAXPAYER ASSISTANCE. If you need further
(Round to Whole Gallons)
information or have any questions, please contact the
5. The refund allowance rate is $.02 per gallon.
Motor Fuels Section at (334) 242-9608.
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