Form B/l: Mft-Prc - Credit Card Issuer Petition For Refund Page 2
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1
2Instructions for Preparing
Credit Card Issuer Petition for Refund
(Form B&L: MFT-PRC)
WHO MAY FILE. A credit card issuer who bills an
DOCUMENTATION REQUIRED. A listing/report of
licensed exempt entity as listed in Section 40-17-
purchases by licensed exempt entities must be
329(e) without the state excise tax for gasoline and/or
attached to the petition for refund. The listing/report
undyed diesel fuel purchased by a licensed exempt
must include the date of credit card purchases made
entity at a fixed retail pump available to the public with
by the licensed exempt entity, licensed exempt entity
the issuer's credit card.
name, exempt license number, name of vendor and
location, invoice number, product type, and the number
WHEN TO FILE. The petition must be filed on a
of gasoline and/or undyed diesel fuel gallons billed by
quarterly basis with a separate petition for each quarter
the credit card issuer without the tax.
and cannot include any purchases for any other period.
The statute of limitations for filing a refund is within two
APPEAL PROCEDURES. According to Section 40-
(2) years from the date that the fuel was purchased by
2A-7, Code of Alabama 7975, you may appeal a denial
the exempt entity using the issuer's credit card.
of this claim within two years of written notice of denial
by filing a notice of appeal with the Administrative Law
WHERE TO FILE. The claim must be filed with the
Division, P.O. Box 320001, Montgomery, AL 36132-
Alabama Department of Revenue, Business & License
0001. You have the option of appealing to the Circuit
Tax Division, Motor Fuels Section, P.O. Box 327540,
Court in Montgomery County, Alabama, or to the
Montgomery, AL 36132-7540.
Alabama Circuit Court of the county in which you
reside or have a principal place of business. Please
TAX REFUND CALCULATION.
provide a copy of the appeal to this office.
1. Enter the total number of gasoline and/or undyed
diesel fuel gallons billed to the licensed exempt
PENALTIES. Any applicant who willfully files an
entity without the excise tax.
inaccurate petition or false claim for a refund shall be
subject to a penalty of 100 percent (100%) of the
2. The state excise tax rate on gasoline is $.16 and on
diesel fuel is $.19.
refund claimed, plus interest.
3. Multiply the total number of gallons by the excise
TAXPAYER ASSISTANCE. If you need further
tax rate to compute the refund total.
information or have any questions, please contact the
Motor Fuels Section at (334) 242-9608.
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