Form Dr-309660 - Application For Pollutants Tax Refund Page 6
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6DR-309660 Line-By-Line Instructions
DR-309660
R. 01/18
Page 6
or foreign commerce by a licensed terminal supplier, importer,
was not filed, enter “0”.
exporter, producer, wholesaler, or dealer.
Line 16. Barrels purchased
1
– This represents pollutant
Line 1.
Beginning inventory – Must be the same as closing
products purchased during this calendar quarter. The
inventory from prior quarter. If prior quarters claim
information provided with Schedule 1 must support
was not filed, enter “0”.
these purchases.
Line 2.
Barrels purchased – This represents petroleum
Line 17. Ending inventory
2
– Actual physical inventory as of
products purchased during this calendar quarter. The
the last day of this quarter. This will be the beginning
information provided with Schedule 1 must support
inventory for the next quarter. If no refund is due but
these purchases.
a closing inventory exists, the claim form must be
filed.
Line 3.
Ending inventory
2
– Actual physical inventory as of
Line 18. Total barrels exported – Line 15 plus Line 16 minus
the last day of this quarter. This will be the beginning
inventory for the next quarter. If no refund is due but
Line 17.
a closing inventory exists, the claim form must be
Line 19. Barrels not eligible for refund – This represents
filed.
pollutants or products containing said pollutants
Line 4.
Total barrels consumed – Line 1 plus Line 2 minus
which were not exported from the state.
Line 3.
Line 20. Barrels claimed for refund – This represents
Line 5.
Barrels not eligible for refund – This represents
pollutants or products containing said pollutants
petroleum products which were not exported from
which were exported from the state.
the state or bunkered into a marine vessel engaged in
interstate or foreign commerce.
Schedule D — Tax-paid solvents exported or consumed in the
manufacture or production of a product that is not a pollutant
Line 6.
Barrels claimed for refund – This represents
or tax-paid solvents which were subsequently consumed,
petroleum products that were exported from the
blended, or mixed to produce a pollutant that is subject to tax.
state or bunkered into a marine vessel engaged in
interstate or foreign commerce.
Line 22. Beginning inventory – Must be the same as closing
inventory from prior quarter. If prior quarters claim
Schedule B — Tax-paid motor oil and lubricants products
was not filed, enter “0”.
exported from the state or bunkered into a marine vessel
Line 23. Gallons purchased
1
– This represents solvents
engaged in interstate or foreign commerce by a licensed
purchased during this calendar quarter. The
terminal supplier, importer, exporter, producer, wholesaler, or
information provided with Schedule must support
dealer.
these purchases.
Line 8.
Beginning inventory – Must be the same as closing
Line 24. Ending inventory
2
– Actual physical inventory as of
inventory from prior quarter. If prior quarters claim
the last day of this quarter. This will be the beginning
was not filed, enter “0”.
inventory for the next quarter. If no refund is due but
Line 9.
Gallons purchased – This represents motor oil and
a closing inventory exists, the claim form must be
lubricant products purchased during this calendar
filed.
quarter. The information provided with Schedule 1
Line 25. Total gallons consumed – Line 22 plus Line 23
must support these purchases.
minus Line 24.
Line 10. Ending inventory
– Actual physical inventory as of
2
Line 26. Gallons not eligible for refund – This represents
the last day of this quarter. This will be the beginning
solvents which were not exported or consumed in the
inventory for the next quarter. If no refund is due but
manufacture or production of a product that is not a
a closing inventory exists, the claim form must be
pollutant or solvents which were not subsequently
filed.
consumed, blended, or mixed to produce a pollutant
Line 11. Total gallons exported – Line 8 plus Line 9 minus
that is subject to tax.
Line 10.
Line 27. Gallons claimed for refund – This represents the
Line 12. Gallons not eligible for refund – This represents
total solvents which were exported or consumed in
motor oil and lubricant products which were not
the manufacture or production of a product that is
exported from the state or bunkered into a marine
not a pollutant or solvents which were subsequently
vessel engaged in interstate or foreign commerce.
consumed, blended, or mixed to produce a pollutant
that is subject to tax.
Line 13. Gallons claimed for refund – This represents motor
oil and lubricant products that were exported from
1
the state or bunkered into a marine vessel engaged in
To convert solid pesticides and liquid ammonia from pounds to gallons,
10 pounds of solid pesticides equals one gallon and 5.14 pounds of
interstate or foreign commerce.
ammonia at 60 degrees Fahrenheit equals one gallon. One barrel is the
equivalent of 42 gallons.
Schedule C — Tax-paid pollutants produced in, imported
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into, or purchased in this state and said pollutants or products
Pollutant products are considered a part of ending inventory until sold
or exported.
containing said pollutants are exported from this state.
Line 15. Beginning inventory – Must be the same as closing
inventory from prior quarter. If prior quarters claim
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