Fillable Form Org-1 - Organic Oil Motor Fuel Tax Return (Page 2 of 2) in pdf

Form ORG-1 Instructions

Organic Oils Used as

Payments

If you paid the tax at the time you pur-

chased or received the product, you must

To pay electronically,

Motor Fuel

keep your receipt for at least 3½ years as

Organic oils and other unrefined products

• go to the department’s website at

proof that the tax was paid.

are subject to the Minnesota fuel excise tax

and login; or

If you did not pay tax at the time you pur-

if they are used as motor fuel in a licensed

• call 1-800-570-3329 to pay by phone.

chased or received the product, you must

motor vehicle, or are blended with dyed or

pay the motor fuel excise tax due to the

If you are not required to pay electronically

undyed diesel fuel.

department.

and choose to pay by check, make your

Organic oils or unrefined products are

check payable to Minnesota Revenue. Send

Complete Form ORG-1, Organic Oil Motor

products derived from plants or animals

your Form ORG-1 and your check to:

Fuel Tax Return, and submit it to the de-

and not processed or refined through any

partment along with your payment.

Minnesota Revenue

chemical reactions. This includes, but is not

Petroleum Taxes

limited to, any new or used organic oils, i.e.

Completing the Form

Mail Station 1510

waste oil, used fryer oils, fish oils, unpro-

St. Paul, MN 55146-1510

cessed corn oils, soybean oils and other

Enter the period for which you are filing at

organic oils.

the top of the form.

Information and Assistance

Motor fuel is defined as a liquid, regardless

Line 1

Website:

of its composition or properties, used to

Enter the number of gallons of organic oils

propel a motor vehicle.

or other biological materials used or sold as

Email:

petroleum.tax@state.mn.us

motor fuel.

Phone:

651-296-0889 (TTY users, call 711

Who Must Pay the Tax

Line 2

for Minnesota Relay)

A surcharge is imposed on all motor fuels

Unlicensed Distributors or

We’ll provide information in other formats

effective Aug. 1, 2008, and is updated an-

Retailers

upon request to persons with disabilities.

nually.

If you distribute or sell organic oils or other

Note: If you send an email, privacy laws

unrefined products for use as motor fuel in

Determine the appropriate tax rate from the

prevent us from transmitting email mes-

licensed motor vehicles, you are responsible

list below.

sages that contain confidential information.

for paying all motor fuel excise taxes.

Multiply

Therefore, if you are requesting informa-

Complete Form ORG-1, Organic Oil Motor

If the period is:

line 1 by:

tion related to your account or tax returns,

Fuel Tax, and submit it to the Minnesota

please provide us with the company’s name

prior to April 1, 2008 . . . . . . . . . . . . . 0.20

Department of Revenue along with your

and Minnesota tax ID number and your

payment.

April 1, 2008 through July 31, 2008 . 0.22

name and phone number.

Aug. 1, 2008 through Sept. 30, 2008 . . 0.225

Licensed distributors: If you use, sell or

blend organic oils or other unrefined prod-

Oct. 1, 2008 through June 30, 2009 . . 0.255

ucts for use as motor fuel in a licensed ve-

July 1, 2009 through June 30, 2010 . . 0.271

hicle, you must report the product on Form

July 1, 2010 through June 30, 2011 . . 0.275

PDA–46, Minnesota Gasoline Tax Return,

and Form PDA–49, Special Fuel Tax Return.

July 1, 2011 through June 30, 2012 . . 0.28

July 1, 2012 through current . . . . . . . 0.285

Individuals Using Organic Oils or

Enter the result on line 2.

Unrefined Products as Motor Fuel

or for Personal Use

If you use organic oils or unrefined products

as motor fuel in a licensed motor vehicle,

you are responsible for paying the motor

fuel excise tax unless you paid the tax at the

time you purchased or received the product.

Form Org-1 - Organic Oil Motor Fuel Tax Return Page 2

Related Articles

Related forms

Related Categories