Fillable Form Pda-49 - Special Fuel Tax Return (Page 2 of 2) in pdf

Form PDA-49 Instructions

Special Fuel

Accurate Records

Line 9, Column B — Tax Rates

A surcharge is imposed on all special fuels

An excise tax is imposed on all special fuel

You must keep accurate records of all your

used as a motor fuel effective Aug. 1, 2008,

and jet fuel.

purchases, transfers, sales, and use of petro-

and is updated annually.

leum products and special fuel, including

Taxable special fuels are clear or undyed

copies of all sales tickets issued, for at least

The special fuel tax imposed on jet fuel

diesel/kerosene; dyed diesel fuel/kerosene

3½ years.

remains at 5 cents per gallon.

sold to governmental units or bus compa-

nies; jet fuel; and dyed diesel fuel/kerosene

Supporting schedules. In addition to the

Using the list below, determine the tax rate

that is being used illegally in a licensed

schedules used to determine amounts to

to enter on line 9, column B, based on the

motor vehicle.

enter on Form PDA-49, also complete

period of the return for which you are filing.

Schedule PDA-49E, Special Fuel Products

Jet fuel, or aviation turbine fuel, are blends

the tax

Reconciliation, to record special fuel dis-

of hydrocarbons derived from crude petro-

If the period is:

rate is:

pensed from each location.

leum, natural gasoline and synthetic hydro-

prior to April 1, 2008 . . . . . . . . . . . . . . 0.20

carbons, intended for use in aviation turbine

Claims for Refund and

engines, and that meet American Society for

April 1 through July 31, 2008 . . . . . . . 0.22

Amended Returns

Testing and Materials (ASTM) standards.

Aug. 1 through Sept. 30, 2008 . . . . . . . 0.225

To get a refund of Minnesota tax paid on

Oct. 1, 2008 through June 30, 2009 . . 0.255

Purpose and Due Date

special fuel used for a qualifying purpose,

complete Form PDR-1, Minnesota Motor

July 1, 2009 through June 30, 2010 . . 0.271

All licensed special fuel dealers are required

Fuel Claim for Refund. For more informa-

to electronically file Form PDA-49, Special

July 1, 2010 through June 30, 2011 . . 0.275

tion on qualifying purposes, see the instruc-

Fuel Tax Return, and pay the tax by the 23rd

July 1, 2011 through June 30, 2012 . . 0.28

tions for Form PDR-1.

day of each month following the month for

July 1, 2012, through current . . . . . . . 0.285

which the return is filed.

If you find errors after filing your return,

you must file an amended return.

When the due date falls on a Saturday,

Line 11, Column A

Sunday or legal holiday, returns filed and

Aviation jet fuel may qualify for a reduction

Line Instructions

payments made electronically on the next

in the tax rate. Complete Form PDR-1AV,

business day are considered timely.

Aviation Fuel Tax Claim for Refund, to deter-

Line 5 — Credits

mine the refund amount to enter on line 11,

A credit is allowed for special fuel that is:

If no activity has taken place, you must still

column A.

file a return showing the word “none” on

• exported or sold for export from Min-

the appropriate lines.

nesota, other than in the supply tank of

Line 12, Column B

an aircraft;

The tax imposed on special fuel delivered to

Electronically file and pay

a qualified service station may be reduced to

• sold to the U.S. government to be used

a rate of $0.03 per gallon above the contigu-

exclusively in performing its governmen-

To electronically file your return and to pay

ous state tax rate imposed on like products.

tal functions and activities or to any “cost

your tax, go to the department’s website at

plus a fixed fee” contractor employed

and login.

Complete Schedule PDA-49Q, Special Fuel

by the U.S. government on any national

Qualifying Service Station Adjustment, to

Payment of the full amount of tax shown

defense project; or

determine line 12, column B.

due must be paid electronically. If you do

• placed in a tank used exclusively for resi-

not have Internet access, you may pay by

dential heating.

Information and Assistance

phone at 1-800-570-3329.

Complete and attach Schedule PDA-49B.

Website:

Penalties and interest

Email:

petroleum.tax@state.mn.us

If you fail to pay any tax or fee when due, a

Phone:

651-296-0889 (TTY users, call 711

penalty will be assessed of 1 percent per day

for Minnesota Relay)

for the first ten days you are late.

Note: If you send an email, privacy laws

If you fail to pay your tax electronically, a

prevent us from transmitting email mes-

5 percent penalty will be assessed, even if a

sages that contain confidential information.

paper check is sent on time.

Therefore, if you are requesting informa-

Interest will accrue on any unpaid tax and

tion related to your account or tax returns,

penalty until paid in full.

please provide us with the company’s name

and Minnesota tax ID number and your

Criminal penalties may be assessed if a

name and phone number.

person knowingly fails to file a timely return

or willfully files and signs any document the

Information is available in other formats

person knows to be false.

upon request for persons with disabilities.

Form Pda-49 - Special Fuel Tax Return Page 2

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