Instructions For Tc-109 Return Form Page 3
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4Instructions for TC-109 Return Form
Line 17
Column B - Enter gallons of tax-paid undyed diesel fuel you have dyed (refiners
only).
Column C – Enter gallons of dyed diesel fuel sold.
Line 18
Enter gallons of motor fuel transferred to aviation fuel in column A. This amount
should match line 4, column D on this return.
Enter gallons of aviation fuel transferred to motor fuel or undyed diesel in column
D. This amount should match the sum of line 5 (columns A and B) on this return.
Line 19
Enter gallons of undyed diesel sold exempt with a Department of Air Quality
certificate.
Line 20
Environmental Assurance Fee only. Enter gallons delivered to tax-free storage.
Line 21
Enter Utah tax-paid gallons.
Line 22
For Utah refiners only. Enter the ending physical gallons in your inventory.
Line 23
Add lines 13-22 for each column (A-F).
Line 24
Enter total gallons subject to Utah tax.
Line 25
Multiply line 24 column D by .025.
Line 26
Enter gallons subject to additional tax (federally certificated air carriers for all-cargo
or scheduled operations not located at the Salt Lake International Airport). Use TC-
109B, schedule type 5X.
Line 27
Multiply line 26 by .015.
Line 28
Enter gallons subject to additional tax (Non-federally certificated air carriers for all-
cargo or scheduled operations). Use TC-109B, schedule type 5.
Line 29
Multiply line 28 by .065. Line 30 This rate is prepopulated.
Line 31
Multiply line 24 by line 30 (columns A, B, E, and F) and enter total. Column D, add
lines 25, 27, and 29, and enter total.
Line 32
Multiply line 31 by .02 (columns A and D).
Note: Producers and refiners are required by law to pay half of the deduction
(1 percent) to the registered retail dealers on quantities sold during the
reporting period. Failure to comply with the requirement will result in the loss of
this deduction.
Line 33
Subtract line 32 from line 31 and enter total. Line 34
Enter all prepayments you
made.
Line 35
Add line 33, columns A-F. Subtract line 34 from the total of these columns.
Rv 5.23.2013
Page 3
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