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Consolidated Special Fuel Monthly Tax Return SF-900 - Indiana
| Consolidated Special Fuel Monthly Tax Return Form. This is a Indiana form and can be used in Special Fuel Fuel And Environmental Department Of Revenue Statewide . |
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SF-900 State Form 49877 (R3 / 01-06) Indiana Department of Revenue Consolidated Special Fuel Monthly Tax Return Due date is the 20th of the following month. For the month of:______________ 20___ License Number (As indicated on license) FEIN/SSN State Zip Code Business Telephone Number ( ) Contact Name Name of License Holder (As indicated on license) Mailing Address City or Town Section 1: Filing Types This is a consolidated return for all license types listed below. Place an "X" in the box to the left of each license type for which you are licensed. Supplier Permissive Supplier Importer Exporter Blender Dyed Fuel User Section 2: Computation of Tax 1. Total Receipts (From Section A, Line 5 on back of return) 1. 2. 2. Total Non-Taxable Disbursements (From Section B, Line 11 on back of return) 3. 4. 5. 6. Taxable Gallons Sold or Used (From Section B, Line 3, on back of return) Gallons Received Tax Paid (From Section A, Line 1, on back of return) Billed Taxable Gallons (Line 3 minus Line 4) Tax Due (Multiply Line 5 by $0.16) + - 3. 4. 5. 6. 7. 8. 7. Amount of Tax Uncollectible from Eligible Purchasers - Complete Schedule 10E 8. Adjusted Tax Due (Line 6 minus Line 7) 9. Collection Allowance (Multiply Line 8 by .016). If return filed or tax paid after due date enter zero (0) 10. Adjustment - Complete Schedule E-1 (Dollar amount only) 11. Total special fuel tax due (Line 8 minus Line 9 plus or minus Line 10) Section 3: Calculation of Oil Inspection Fees Due 9. + - 10. 11. 1. Total billed gallons (From Section 2, Line 5) 2. Oil inspection fees due (Multiply Line 1 by $0.01) 3. Adjustments (Schedule E-1 must be attached and is subject to Department approval) 4. Total oil inspection fees due (Line 2 plus or minus Line 3) Section 4: 1. 2. 3. 4. 5. 6. Calculation of Total Amount Due Total amount due (Section 2, Line 11 plus Section 3, Line 4) Penalty Interest (Penalty must be added if report is filed after the due date. 10% of tax due or $5.00, whichever is greater. Five dollars ($5.00) is due on a late report showing no tax due) (Interest must be added if report is filed after the due date. Contact the Department for daily interest rates.) 1. 2. + - 3. 4. 1. 2. 3. 4. 5. Net tax due (Line 1 plus Line 2 plus Line 3) Payment(s) Balance due (Line 4 minus Line 5) Check Amount: For Department Use Only Check Number: 6. Under the penalty of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief it is true, correct, and complete. I further declare that complete and proper records are on file at the address indicated above for all fuel reported on this return. Taxpayer or Authorized Agent Typed or Printed Name Date Signed Title Telephone Number ( ) Please Check Box If Last Filing Date Business Closed / / American LegalNet, Inc. www.FormsWorkflow.com Make check payable to Indiana Department of Revenue and mail to: P.O. Box 6080, Indianapolis, Indiana 46206-6080 ( Please include license number on check.) Section A: Receipts 1. Gallons Received Tax Paid (Carry forward to Section 2, Line 4 on front of return) 2. Gallons Received for Export (To be completed only by licensed exporters) 3. Gallons of Nontaxable Fuel Received and Sold or Used For a Taxable Purpose 4. Gallons Imported Via Truck, Barge, or Rail, Tax Unpaid 5. Total Receipts (Add Lines 1 through 4, carry forward to Section 2, Line 1 on front of return) From Schedule 1 2E 2K 3 Use Whole Gallons Only Section B: Disbursements From Schedule 5 11 Use Whole Gallons Only 1. Gallons Delivered Tax Collected and Gallons Blended or Dyed Fuel Used 2. Diversions (Special fuel only) + - 3. Taxable Gallons Sold or Used (Carry forward to Section 2, Line 3 on front of return) 4. Gallons Delivered Via Rail, Pipeline, or Vessel to Licensed Suppliers, Tax Not Collected 5. Gallons Disbursed on Exchange for Other Suppliers or Permissive Suppliers 6. Gallons Exported by License Holder 7. Gallons Sold to Unlicensed Exporters for Export 8. Gallons Sold to Licensed Exporters for Export 9. Gallons of Undyed Fuel Sold to the U.S. Government - Tax Exempt 10. Gallons Sold of Tax Exempt Dyed Fuel 11. Total Non-Taxable Disbursements (Add Lines 4 through 10; carry forward to Section 2, Line 2 on front of return) 6 6X 7 7A 7B 8 10 (Information Only) Reporting of IVP Numbers Given By the Department IVP Number 1. 2. 3. 4. 5. 6. IVP Payment 7. 8. 9. 10. 11. 12. American LegalNet, Inc. www.FormsWorkflow.com IVP Number IVP Payment Instructions for Completing Consolidated Special Fuel Monthly Tax Return (SF-900) Who Should File This Return? Every Indiana licensed supplier, permissive supplier, importer, exporter, blender, and registered dyed fuel user must file this return with the corresponding schedules monthly. When is This Report Due? Importer/Exporter/Blender/Dyed Fuel User The SF-900 and accompanying schedules are due by the 20th day of the month following the liability period. For example: A return for the reporting period of January is due by the 20th of February. Supplier/Permissive Supplier Effective January 1, 1998 the SF-900 and accompanying schedules filed by Suppliers and Permissive Suppliers are due by the 20th day of the month following the liability period. For example: A return for the reporting period of January is due by the 20th of February. This applies to reporting periods on or after January 1, 1998. When are the Payments Due? How are the Payment Remitted? Supplier/Permissive Supplier - Although the return is mailed, your monthly payment must be made via an electronic funds transfer (EFT) or by delivering in person or by overnight courier a payment by official check, or money order to the Department. The transfer or payment must be made on or before the date the tax is due. Effective January 1, 1998, Suppliers and Permissive Suppliers are required to make an estimated special fuel tax payment on the 15th of the month. The estimated payment due on the 15th, should be 100% of the amount paid the previous month, or 95% of the amount due the current month. Any remaining taxes due should be submitted at the same time the return is due, which is the 20th day of the month. When you are a licensed Indiana Supplier or Permissive Supplier, you are required to establish an EFT account and all payments must be paid by EFT. Questions concerning the proper methods of transferring payments electronically should be directed to the EFT Section at (317) 615-2695. Importer - For fuel de
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