Fillable Form Pda-46 - Minnesota Gasoline Tax Return (Page 2 of 2) in pdf

Form PDA-46 Instructions

Purpose and Due Date

Line Instructions

Line 17b

The tax imposed on gasoline delivered to a

All licensed distributors are required to pay

Line 13

qualified service station may be reduced to

excise tax on gasoline used to produce and

A surcharge is imposed on all motor fuels

a rate of $0.03 per gallon above the contigu-

generate power for propelling motor ve-

effective Aug. 1, 2008, and is updated an-

ous state tax rate imposed on like products.

hicles used on Minnesota public highways.

nually.

To qualify, a service station operating in

Electronically file Form PDA-46, Minnesota

Using the list below, determine the tax rate

Minnesota must be in competition with a

Gasoline Tax Return, and pay your gasoline

to use for the period of the return for which

service station located in a contiguous state

tax by the 23rd day of each month following

you are filing.

within 7.5 miles (measured by the short-

the month for which the return is filed.

est route by public road) of the Minnesota

the tax

When the due date falls on a Saturday,

service station.

If the period is:

rate is:

Sunday or legal holiday, returns filed and

Complete Schedule PDA-46Q to determine

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

payments made electronically on the next

the adjustment to enter on line 17b.

business day are considered timely.

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

Line 17c

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

You must keep accurate records of all

E-85, a “petroleum product, ” is a blend of

purchases, sales and transfers of motor fuel

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

agriculturally derived denatured ethanol

products. Records must be retained for at

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

and gasoline. It must contain at least 60

least 3½ years.

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

percent ethanol by volume, and typically

contains 85 percent ethanol by volume.

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

Electronically File and Pay

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

To electronically file your return and to pay

Because E-85 is taxed at a lower rate, a

your tax, go to the department’s website at

credit is allowed for the difference.

Multiply line 12 by the appropriate tax rate

and login.

and enter the result on line 13.

Complete Schedule PDA-46Q to determine

the adjustment to enter on line 17c.

Payment of the full amount of tax shown

Line 14

due must be paid electronically. If you do

To compute the inspection fee, add columns

Information and Assistance

not have Internet access, you may pay by

A and B of line 5, and multiply the sum by

phone at 1-800-570-3329.

Website:

.001. Enter the result on the line 14. This is

the amount of the inspection fee payable.

Email:

petroleum.tax@state.mn.us

Penalties and Interest

Line 15

Phone:

651-296-0889 (TTY users, call 711

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

The cleanup fee is imposed periodically

for Minnesota Relay)

penalty will be assessed of 1 percent per day

on the use of tanks that contain petroleum

for the first ten days you are late.

You may send questions and other corre-

products and is used to help finance the

spondence to Minnesota Revenue, Petro-

If you fail to pay your tax electronically, a

petroleum tank fund. The Pollution Control

leum Taxes, Mail Station 3333, St. Paul, MN

5 percent penalty will be assessed, even if a

Agency determines when the fee will be

55146-3333.

paper check is sent on time.

collected based on the need to replenish the

Note: If you send an email, privacy laws

fund. The fee is equal to $0.02 per gallon.

Interest will accrue on any unpaid tax and

prevent us from transmitting email mes-

penalty until paid in full.

If the cleanup fee is in effect for the month

sages that contain confidential information.

for which the return is filed, compute the

Criminal penalties may be assessed if a

Therefore, if you are requesting informa-

fee by adding columns A and B of line 5,

person knowingly fails to file a timely return

tion related to your account or tax returns,

and multiply the sum by .02. Enter the

or willfully files and signs any document the

please provide us with the company’s name

result on the line 15. This is the amount of

person knows to be false.

and Minnesota tax ID number and your

the cleanup fee.

name and phone number.

Claims for Refund and

Line 17a

Information is available in other formats

Aviation gasoline is taxed at a lower rate

Amended Returns

upon request for persons with disabilities.

and is not subject to the surcharge. There-

To get a refund of Minnesota tax paid on

fore, if you purchased aviation gasoline for

gasoline used for a qualifying purpose, com-

the purpose of producing or generating

plete Form PDR-1, Minnesota Motor Fuel

power for propelling an internal combus-

Claim for Refund. For more information on

tion engine aircraft, you may claim a credit

qualifying purposes, see the instructions for

adjustment to reduce the effective rate to

Form PDR-1.

$0.05 per gallon.

If you find errors after filing your return,

Complete Schedule PDA-46Q, Petroleum

you must file an amended return.

Tax Credits, to determine the credit adjust-

ment to enter on line 17a.

Form Pda-46 - Minnesota Gasoline Tax Return Page 2

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