Form 3161 - Motor Carrier Diesel Fuel Tax Report (Page 2 of 2) in pdf

Instructions for Motor Carrier Diesel Fuel Tax Report (Form 3161)

General Information

Line 8: Enter total Michigan miles traveled by your instate

decaled vehicles for the quarter. IFTA decaled vehicles must be

If you operate decaled vehicles that travel only in Michigan, you

reported on the IFTA return.

must file a Motor Carrier Diesel Fuel Tax Report (form 3161). If

you operate qualifying vehicles in both Michigan and any other

Line 9: Enter total diesel gallons consumed by vehicles in your

state or Canadian province, you must license and file returns

fleet which do not qualify for the fuel decal (i.e., diesel powered

under the International Fuel Tax Agreement (IFTA).

pickups, vans, etc.).

Line 10: Enter total gallons purchased at retail fuel stations into

Diesel Fuel Storage in Michigan

your decaled vehicles only. If you do not have diesel fuel

You pay a fuel tax of 9 cents per gallon to your supplier on all

storage, non-qualifying vehicles, non-highway equipment, or tax

diesel fuel placed in a storage facility that is later withdrawn for

free purchases, skip to line 23 and enter the amount from line 10

highway use. Tax paid and tax-free diesel fuel cannot be com-

on line 23.

mingled in the same storage tank.

Line 11: Enter total gallons purchased at retail fuel stations into

You are prohibited from using fuel from a tax-free storage

your non-decaled vehicles, regardless of the fuel tax rate paid.

tank to operate highway vehicles. In an emergency, tax-free fuel

Line 13: If you purchase tax-free diesel fuel at a retail station or

may be placed in a highway vehicle. However, the full amount of

withdraw tax-free fuel from your storage facility and place it in

tax at 15 cents per gallon must be reported on form 3161, line 13.

the fuel tank of any highway vehicle, enter the number of gallons

If you maintain diesel fuel storage and fuel any highway

on line 13. Since the purchase of tax-free diesel fuel for

vehicles other than your own, you must be licensed as a retail

highway use is prohibited, it is unlikely that you will have an

dealer. Fueling leased vehicles that are not decaled in your name

entry on this line.

is considered a retail sale and requires licensing as a retail dealer.

Line 17: Enter total diesel gallons purchased where the 15 cents

Record Keeping

per gallon diesel fuel tax was paid. Include all gallons purchased

All records are subject to audit for a period of four years from the

for decaled or non-decaled vehicles and non-highway equip-

due date of the report or the date the report was filed, whichever

ment. To receive credit you must attach copies of the invoices

is later. Your records should include, but are not limited to miles

showing the 15-cent tax rate. Any altered invoices will be

traveled in Michigan and all fuel purchases.

disallowed.

You should receive a properly prepared invoice, which

Line 20: If line 14 is more than line 18, subtract line 14 from

includes the following, when you purchase diesel fuel.

line 18 and enter the difference here. If the return is filed timely,

this is your total tax due. Enter the amount here and on line 23.

• Seller's name, address and taxpayer account number.

• Date of sale.

Note: Complete lines 21 and 22 only if you are filing late.

• Name of purchaser.

Line 21: Penalty is 5 percent of the tax due or $10, whichever is

• Serial number of the current year fuel decal or the serial

greater, if the return is not more than one month late. Each

number of the five day temporary permit.

additional month, or part of a month, an additional 5 percent of

• Type of fuel.

the tax due to a maximum of 50 percent is added. Multiply the

• Number of gallons.

amount on line 20 by 5 percent (.05) for each additional month

• Fuel tax rate charged (15 cents or 9 cents per gallon).

the return is late and enter here.

If the tax rate is not shown separately on the invoice,

Line 22: The current daily interest rate is printed at the end of

you will receive credit at 9 cents per gallon.

this line. Multiply the amount of tax due on line 20 by the

• Signature of purchaser and seller's agent.

interest rate. Then multiply the result by the number of days the

The original invoice must be furnished to the purchaser.

return is late and enter here.

Tax Returns

Line 23: Add lines 20 through 22 and enter the amount here.

This is your total amount due.

Treasury will mail you a preidentified tax report form at the end

of each quarter. The report due dates are:

Signature, Payment and Mailing Instructions

Quarter

Due Date

Sign and date your report. Preparers must also sign the report

January - March

April 30

and include their address, telephone number and federal

April - June

July 31

identification or Social Security number.

July - September

October 31

Make your check payable to "State of Michigan-MC." Write

October - December

January 31

your account number on your check to ensure that your account

Line-by-Line Instructions

is properly credited. Mail your payment, if applicable, and report

to:

Lines not listed are explained on the form.

Dept. 77833

Lines 2, 3 and 4: If any of the information on the preidentified

Michigan Motor Carrier Tax

form is incorrect, cross out the errors and print the correct

P.O. Box 77000

information. If using a blank (not preidentified) form, you must

Detroit, MI 48277-0833

complete all three lines.

Questions

Line 5: If canceling your Motor Carrier license, you must enter

the date you stopped operating.

If you have questions or need assistance, call (517) 636-4580.

Include your account number on all correspondence or have it

Line 6: Check this box only if you did not travel any miles

during the calendar quarter.

ready when you call.

Form 3161 - Motor Carrier Diesel Fuel Tax Report Page 2

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