Fillable Form Paf-1 - Alternative Fuels Tax Return (Page 2 of 2) in pdf

Form PAF-1 Instructions

General Information

Electronically File and Pay

Information and Assistance

Alternative fuel means natural gas, liquefied

To electronically file your return and to pay

Website:

petroleum gas, hydrogen, coal-derived liq-

your tax, go to the department’s website at

Email:

petroleum.tax@state.mn.us

uefied fuels, electricity, methanol, denatured

and login.

Phone:

651-296-0889 (TTY users, call 711

ethanol and other alcohol and mixtures as

Payment of the full amount of tax shown

defined by the Secretary of the U.S. Depart-

for Minnesota Relay)

due must be paid electronically. If you do

ment of Energy under section 301(2) of the

You may send questions and other corre-

not have Internet access, you may pay by

National Energy Policy Act of 1992 that is

spondence to Minnesota Revenue, Petro-

phone at 1-800-570-3329.

intended for use in motor vehicles.

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

There is an excise tax on alternative fuels

55146-3333.

Penalties and Interest

used to produce and generate power for

Note: If you send an email, privacy laws

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

propelling motor vehicles used on public

prevent us from transmitting email mes-

penalty will be assessed of 1 percent per day

highways in the state of Minnesota.

sages that contain confidential information.

for the first ten days you are late.

You must file Form PAF-1, Alternative Fuel

Therefore, if you are requesting informa-

Tax Return for Special Fuels, and pay any tax

If you fail to pay your tax electronically, a

tion related to your account or tax returns,

due by the 23rd day of each month follow-

5 percent penalty will be assessed, even if a

please provide us with the company’s name

ing the month for which the return is filed.

paper check is sent on time.

and Minnesota tax ID number and your

If no activity has taken place, you must still

name and phone number.

Interest will accrue on any unpaid tax and

file a return showing the word “none” on

penalty until paid in full.

the appropriate lines.

Information is available in other formats

upon request for persons with disabilities.

Criminal penalties may be assessed if a

Although the department does not require

person knowingly fails to file a timely return

copies of your records to file this return, all

or willfully files and signs any document the

distributors, dealers and users must keep

person knows to be false.

accurate records of all purchases, transfers,

sales and use of alternative fuel products.

Records must be retained for at least 3½

years.

Column B Tax Rates

A surcharge is imposed on all motor fuels effective Aug. 1, 2008, and is updated annually.

Based on the month for which the return is filed, determine the appropriate tax rate to enter in column B for each fuel type.

prior to

04/01/08

08/01/08

10/01/08

07/01/09

7/01/10

7/01/11

7/01/12

Product

04/01/08

to 07/31/08

to 9/30/08

to 6/30/09

to 6/30/10

to 6/30/11 to 6/30/12

to current

LPG (line 1)

0.15

0.165

0.1688

0.1913

0.20325

0.20625

0.2105

0.2135

CNG–cubic foot

(line 2)

0.001739

0.001913

0.001956

0.002217

0.002357

0.0023914 0.002474

0.002474

LNG (line 3)

0.12

0.132

0.135

0.153

0.1626

0.165

0.168

0.171

Form Paf-1 - Alternative Fuels Tax Return Page 2

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