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DR-309639

R. 01/13

Page 10

When reporting less than .50 gallons, round down to the nearest whole gallon. If reporting .50 gallons or greater,

round up to the nearest whole gallon.

Schedule 1B – Average Cost per Gallon Computation

Schedule 1C – Computation Schedule of Sales Tax Due by County

Complete a separate Schedule 1C for each refund category (A, B, C, or D) listed on Page 2, Part II of your refund

application.

Schedule 1D – To be completed by Category B filers only

Schedule 1D, Part IA – Unit Type Identification Worksheet

Tax paid on undyed diesel fuel consumed for unloading bulk cargo by pumping is subject to refund if the fuel is from

the same supply tank that fuels the highway vehicle. The refund is only for the fuel consumed for unloading bulk

cargo by pumping and not for fuel used to power the vehicle over the highway.

To claim a refund, you must complete Schedule 1D, Part IA, and Schedule 1D, Part II and include them when you file

your DR-309639.

Column Instructions for Schedule 1D, Part IA , Unit Type Identification Worksheet:

Use this schedule to identify the units that qualify for the refund.

Column 1. Unit Type – Enter the type of vehicle from Schedule 1D, Part IB, Unit Type Categories Defined, that

corresponds to your unit type.

Column 2. Year, Make, and Model – Enter the year of the vehicle, the manufacturer, and the model.

(example, 2009, Ford F-150.)

Column 3. Serial Number (VIN) – Enter the vehicle identification number assigned by the manufacturer.

Schedule 1D, Part IB – Unit Type Categories Defined

Use this schedule to determine the total gallons of undyed diesel fuel consumed unloading bulk cargo by pumping.

Carry this amount to Page 2, Part 1, Line 5B and Part II, Section B, Line 8.

Schedule 1D, Part II – Computation of Eligible Gallons Consumed for Unloading Bulk Cargo by Pumping Worksheet

A refund of tax paid on undyed diesel fuel will be granted based on a percentage of gallons consumed by a qualifying

vehicle. The term “consumed by a qualifying vehicle” means fuel consumed for unloading bulk cargo by pumping and

fuel used to propel the vehicle. Applicants using the unit type “All Others” from Page 6, Schedule 1D, Part 1B, will be

required to meet the same requirements for first time filers and must provide vehicle specifications to the Department.

Use this schedule to calculate the total gallons of undyed diesel used for unloading bulk cargo by pumping.

Column A. Number of Units – List the number of units for each category type.

Column B. Type of Unit – This column represents the unit categories that are subject to refund.

Column C. Total Gallons Consumed – List the total gallons consumed by each unit category type. The gallons

reported in this column must include undyed diesel fuel consumed for unloading bulk cargo by pumping and fuel used

to propel the vehicle.

Column D. Percentage Allowed for Non-Tax Use – This column represents the percentage of undyed diesel fuel

qualifying for refund.

Column E. Refundable Gallons – Calculate the number of gallons eligible for refund by multiplying Column (C) times

Column (D).

Carry the total gallons of undyed diesel fuel consumed for unloading bulk cargo by pumping is Page 2, Part I, Line 5b,

and Part II, Section B, Line 8 of the return.

Computation of Eligible Gallons Consumed for Unloading Bulk Cargo by Pumping (Schedule 1D, Part II

Worksheet)

A refund of tax paid on undyed diesel fuel will be granted based on a percentage of gallons consumed by a qualifying

vehicle. The term “consumed by a qualifying vehicle” means fuel consumed for unloading bulk cargo by pumping and

fuel used to propel the vehicle. Applicants using the unit type “All Others” from Page 5, Schedule 1D, Part 1B, will be

required to meet the same requirements for first time filers and must provide vehicle specifications to the Department.

Form Dr-309639 - Application For Refund Of Tax Paid On Undyed Diesel Used For Off-Road Or Other Exempt Purposes Page 10

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