Form Tc-922c - Refund Of Tax Reported On Exempt Fuel For Non-Utah Based Carriers - 2008 Page 2
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Instructions for TC-922C
16. Enter the tax paid gallons dispensed into the fuel supply tanks of motor vehicles
as reported on the IFTA return for purposes of computing MPG.
This form is required when you claim a refund of any Utah fuel taxes paid on exempt
fuel use.
17. Enter the amount of PTO gallons consumed as shown on line14.
18. Enter the amount of PTO gallons consumed from PTO operations in other
You will need to maintain records for any amount of undyed diesel fuel you claim as
states. This figure is determined by applying the same percentages or other
exempt from fuel tax. If you use undyed diesel fuel in reefer units or other machinery
allowances used in Part A for Utah PTO operations to all non-Utah PTO
and equipment that is not registered and not required to be registered for highway
operations.
use, then you must maintain records documenting the use of the undyed diesel fuel
for exempt purposes. Documentation should include fuel purchase invoices (or bulk
19. Add lines 17 and 18.
disbursement tickets) which identify the equipment into which the fuel was placed.
20. Subtract line 19 from line 16 to compute non-PTO gallons consumed.
You may be contacted to provide supporting information before your claim for refund
21. Divide line 15 by line 20 to compute travel MPG (MPG excluding PTO activities).
can be approved.
Utah
22. Enter the taxable
miles shown on the IFTA tax return.
Federal ID (FEIN/EIN)
:
Use the federal ID number assigned by the federal
23. Divide line 22 by line 21 to determine taxable fuel consumed in travel or non-
government. Due to privacy issues, we discourage the use of Social Security
PTO operations in Utah.
Numbers.
24. Add lines 17 and 23 to determine total Utah fuel calculated for both PTO and
Filing Period:
Must be date of purchase - not date of invoice. Period must be in
non-PTO operations in Utah.
whole calendar months.
25. Enter the amount of Utah taxable gallons as shown on the IFTA tax return.
For information call (801)-297-6800 or 1-888-251-9555. You may also access our
26. Subtract line 25 from line 24. If the result is negative, enter ZERO.
web site at
motorcarrier.utah.gov
.
27. Subtract line 26 from line 17 to determine the amount of refundable PTO gallons
Line by Line Instructions
consumed.
Part A (UTAH PTO ONLY)
Part C
Record Retention:
Power Take-off (PTO) credit cannot be claimed unless the
28.
Enter the gallons of diesel fuel purchased in Utah and dispensed into the
following detailed records are retained:
secondary fuel tank of a vehicle when the fuel is used to operate a secondary
Gallons of fuel dispensed into the fuel supply tank of each concrete mixer.
device and is not used to propel the vehicle.
Examples of fuel that should be
Gallons of fuel dispensed into the fuel supply tank of each trash compaction
included on this line are
reefer
gallons, fuel consumed in the
non-propulsion
vehicle.
engine of two engine well work-over rigs
, fuel consumed in the
non-
The pounds of dry product loaded and off loaded by PTO' s.
propulsion engine of a two engine cement mixer truck,
etc.
The gallons of liquid product pumped by PTO' s.
NOTE:
You must attach receipt copies or a schedule to document all fuel dispensed
Daily records of the actual fuel consumed by PTO' s.
into the reefer unit. Include the receipt date and number, vendor, city and state
1.
Enter the total gallons of fuel dispensed into all concrete mixers in Utah.
where fuel was dispensed, gallons dispensed and the total purchase price.
2. Multiply the gallons on line 1 by .20.
29.
Enter the gallons of fuel purchased in Utah and dispensed in machinery and
3.
Enter the total gallons of fuel dispensed into all trash compaction vehicles in
equipment that is not required to be registered for highway use.
Generally, all
Utah.
machinery and equipment qualifies for this exemption, unless it is designed to
4. Multiply the gallons on line 3 by .20.
operate on public roads and is registered.
5. Enter the pounds of dry product loaded or off loaded in Utah.
NOTE:
You must attach a list of machinery and equipment in Utah and undyed
6. Divide line 5 by 6,000.
diesel fuel invoices or bulk disbursement tickets which identify the machinery
and equipment into which the fuel was placed.
7. Enter .75 or other pre-determined amount. Utah rule limits PTO fuel exemption
allowance to .75 (or 3/4) of a gallon per 6,000 pounds of dry product loaded or
30. Refundable non-highway gallons (add lines 28 and 29).
off loaded. Tests should be conducted to determine the actual amount. If tests
Part D
determine the actual amount is less than .75, the lessor amount must be
31. Total refundable PTO gallons. Enter the gallons from line 27. If you did not
claimed.
complete Parts A or B, enter ZERO.
8. Multiply line 6 by line 7.
32. Enter the refundable non-highway exempt gallons from line 30.
9. Enter the gallons of liquid pumped in Utah.
33. Add lines 31 and 32 to determine total refundable exempt gallons.
10. Divide line 9 by 1,000.
34. Multiply line 33 by the Utah fuel tax rate (from IFTA return) to determine the total
11. Enter .75 or other pre-determined amount. Utah rule limits PTO fuel exemption
refundable amount.
allowance to .75 (or 3/4) of a gallon per 1,000 gallons of liquid pumped. Tests
35. Fuel not subject to the Utah fuel tax is subject to Utah sales and use tax use the
should be conducted to determine the actual amount. If tests determine the
sales tax rate in effect where your business or equipment is located. If you are
actual amount is less than .75, the lessor amount must be claimed.
not sure of the sales tax rate go to website tax.utah.gov/sales or call (801) 297-
12. Multiply line 10 by line 11.
2200 or 1-800-622-4335 for rate schedules. You may use the following simplified
13. Enter exempt PTO gallons which cannot be claimed above. Utah statute
method to calculate sales and use tax: divide the amount on line 34 by the
exempts gallons consumed in PTO devices from fuel tax. Fuel used on-highway
applicable factor based on average tax-free price per gallon using the matrix.
for the purpose of idling a vehicle is
not
exempt from the fuel tax, since the fuel
Factor
is used in the operation of a motor vehicle. Tax Commission rule sets forth
Average Tax-free Price Range
$1.74 - 2.23
1.60
allowances for the exemption. If your tests show an amount other than the
1.25
2.24 - 2.85
amount allowed by rule, you may claim the other amount provided you keep
1.03
2.
86
- 3.
46
daily records to document your claim. Periodic testing is not sufficient to file a
3.
47
- 3.
96
.90
claim. Daily records must be retained to document the actual amount of fuel
If you do not use the simplified method, attach a schedule showing how sales
consumed by the PTO’s. If using a method other than allowed by rule, you must
tax was calculated. If you report sales tax on your Utah sales and use tax return,
contact the Tax Commission, Auditing Division at (801) 297-4600 or 1-800-662-
enter your account number in the amount field.
4335 ext. 4600.
Attach a schedule explaining the methodology of your
36. Net Refund. (subtract line 35 from line 34).
claim and the nature of the PTO operations.
Sign and date
the TC-922C. Mail the complete TC-922C with a copy of your IFTA
14. Add lines 2, 4, 8, 12, and 13.
return and other required documentation to: Utah State Tax Commission, 210 N
Part B
1950 W, Salt Lake City, UT 84134-0556.
15. Enter the total miles reported on the IFTA return for purposes of computing Miles
Per Gallon
(MPG)
.
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