Fillable Form Pdr-1av - Aviation Fuel Tax Claim For Refund (Page 2 of 2) in pdf

Form PDR-1AV Instructions

Purpose

Line Instructions

Line 7

Using the following list, determine the tax

If you purchased jet fuel for aircraft use and

Line 1

rate to enter on line 7, column B, based on

you paid excise tax at the time of purchase,

Column A. Enter the number of gallons of

the month of the return for which you are

you may qualify for a reduction of the tax

jet fuel purchased during the period of this

filing.

paid.

claim and supported by original invoices(s).

If the period month is:

the tax rate is:

To qualify for a refund of tax paid, you

Column B. Enter the total gallons pur-

must have received, sold, stored or

from Oct. 1, 2008,

chased and claimed for refund in prior

withdrew the jet fuel from storage for the

through June 30, 2009 . . 0.255 - .05 =

periods during the current calendar year.

purpose of producing or generating power

0.205

for propelling aircraft. The fuel cannot have

Line 2

from July 1, 2009,

been used in motor vehicles.

Column A. Enter the number of gallons to

through June 30, 2010 . . 0.271 - .05 =

be deducted for shrink allowances at 1%

Effective July 1, 2017; 296A.17 subd.3

0.221

(multiply line 1, column A by 1% [.01]),

is amended to allow a graduated re-

from July 1, 2010,

defueling, etc.

fund to persons who paid the tax under

through June 30, 2011 . . 0.275 - .05 =

296A.17 subd.1 and who paid the airflight

Column B. Enter the total gallons deducted

0.225

property tax under section 270.072 or

as adjustments on claims filed in prior peri-

is an aerial applicator with a category

from July 1, 2011,

ods during the current calendar year.

B, general aerial license, under section

through June 30, 2012 . . 0.28 - .05 = 0.23

18B.33. All other purchases of jet fuel do

Line 4a

from July 1, 2012,

not qualify for the graduated refund.

Column A. Enter the number of gallons of

through current. . . . . . . . 0.285 - .05 =

jet fuel used in motor vehicles or sold to

If you are a licensed special fuel dealer,

0.235

others during the period of this claim.

complete Form PDR-1AV to calculate your

refund to enter on your monthly Special

Direct Deposit

Column B. Enter the total gallons of jet

Fuel Tax Return.

fuel used in motor vehicles or sold to others

If you are an unlicensed special fuel dealer

shown on claims filed in prior periods dur-

and you want the full amount on line 8 to

If you are an unlicensed special fuel dealer,

ing the current calendar year.

be directly deposited into your checking

you must complete and mail this claim form

or savings account, enter the routing and

to the department to receive your refund.

Line 4b

account numbers. You must use an account

Mail your claim to the address provided at

Column A. Enter the number of gallons of

not associated with any foreign banks.

the bottom of the form.

jet fuel used other than in aircraft or motor

vehicles during the period of this claim.

If the routing or account number is incor-

Due Date

rect or is not accepted by your financial

Column B. Enter the total gallons of jet

Refund calculations are made on a calen-

institution, your refund will be sent to you

fuel used other than in aircraft or motor

dar-year basis only. Your final claim for a

in the form of a paper check.

vehicles shown on claims filed in prior peri-

calendar year must be filed on or before

ods during the current calendar year.

By providing your banking information,

April 30 following the year for which the

you are authorizing the department and

refund is claimed.

Lines 6a-6e

your financial institution to initiate elec-

Enter the gallons from line 5, column A, on

tronic credit entries, and if necessary, debit

Keep Accurate Records

lines 6a through 6d as appropriate. Note:

entries and adjustments for any credits

Obtain an invoice for each purchase regard-

Line 5, column B, should be considered

made in error.

less of the amount.

in this graduated refund to allow for the

proper rate calculation when filing multiple

Questions?

The name and address of the dealer must

returns in a calendar year.

be machine-printed or rubber-stamped on

Website:

each invoice. Also, each invoice must be

Also enter the amount from line 4b, column

Email:

petroleum.tax@state.mn.us

machine-numbered and show the name of

A, on line 6e, column A.

Phone: 651-296-0889

purchaser, date of sale, number of gal-

This information is available in alternate

lons, type of product, price per gallon and

formats.

amount of tax.

Keep accurate records of all your invoices

for at least 3½ years.

Form Pdr-1av - Aviation Fuel Tax Claim For Refund Page 2

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