Form M-36 "Quarterly Combined Claim for Refund of Fuel Taxes Under Chapter 243, Hrs" - Hawaii

What Is Form M-36?

This is a legal form that was released by the Hawaii Department of Taxation - a government authority operating within Hawaii. Check the official instructions before completing and submitting the form.

Form Details:

  • Released on July 1, 2020;
  • The latest edition provided by the Hawaii Department of Taxation;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form M-36 by clicking the link below or browse more documents and templates provided by the Hawaii Department of Taxation.

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Download Form M-36 "Quarterly Combined Claim for Refund of Fuel Taxes Under Chapter 243, Hrs" - Hawaii

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STATE OF HAWAII - DEPARTMENT OF TAXATION
FORM
THIS SPACE FOR DATE RECEIVED STAMP
M-36
QUARTERLY COMBINED CLAIM FOR
(REV. 7/2020)
REFUND OF FUEL TAXES
UNDER CHAPTER 243, HRS
Name
Federal Employer I.D. No. or Social Security No.
DBA or C/O
Hawaii Tax I.D. No. (LF-###-###-####-##)
LF–
Mailing Address (Number and Street)
Period Beginning (MM-YY)
City or Town, State, and Postal/ZIP Code. If foreign address, see Instructions.
Period Ending (MM-YY)
NOTE: All claims are to be filed with the Department of Taxation on or before the 20th day of the month following the close of the filing period.
GASOLINE
DIESEL OIL
ALTERNATIVE FUEL
STATEMENT OF FUEL TRANSACTIONS AND REFUND DUE
(GALLONS)
(GALLONS)
(GALLONS)
1.
On hand at beginning of period
1.
2.
Purchases
2.
3.
Total (Add lines 1 and 2)
3.
Use Off Public Highways or Other Exempt Purposes
4.
4.
(Enter amount(s) in the appropriate column(s) on page 2.)
Used for other taxable purposes
5.
5.
(State purpose:
)
6.
Total (Add lines 4 and 5)
6.
7.
On hand at end of period (Line 3 less line 6)
7.
REFUND ON GALLONS USED OFF PUBLIC HIGHWAYS
8.  $
8.
or OTHER EXEMPT PURPOSES
$
$
(Use the computation(s) on page 2 to calculate refund.)
TOTAL REFUND AMOUNT (Add all amounts on line 8) .................................................................................... 9.  $
9.
Used in the County of (Check only one):
o
o 
o
o
10.
10.
Honolulu
Maui
Hawaii
Kauai
(File separate claim for each county)
11.
Name of seller(s)
11.
DECLARATION
I declare, under the penalties set forth in section 231-36, HRS, that this is a true, correct, and complete return, prepared in accordance with the provisions of chapter 243,
HRS, the Fuel Tax Law, and chapter 18-243, HAR. By checking this box and signing below,
I attest that the fuel reported on line 4 meets one of the following conditions making it eligible for a refund of fuel taxes paid: (a) The fuel tax was imposed and collected
because the purchaser failed to furnish an Exemption Certificate but, in fact, the fuel was ultimately used off the public highways, or other exempt purposes; or (b) The fuel
purchased was initially intended for use upon the public highways but was subsequently used off the public highways. For gasoline, the use was for operating agricultural
equipment off the public highways.
(
)
Signature
Type or Print Name and Title
Date
Daytime Phone Number
FORM M-36
(REV. 7/2020)
ID NO 01
01
M36_I 2020B 01 VID
Clear Form
STATE OF HAWAII - DEPARTMENT OF TAXATION
FORM
THIS SPACE FOR DATE RECEIVED STAMP
M-36
QUARTERLY COMBINED CLAIM FOR
(REV. 7/2020)
REFUND OF FUEL TAXES
UNDER CHAPTER 243, HRS
Name
Federal Employer I.D. No. or Social Security No.
DBA or C/O
Hawaii Tax I.D. No. (LF-###-###-####-##)
LF–
Mailing Address (Number and Street)
Period Beginning (MM-YY)
City or Town, State, and Postal/ZIP Code. If foreign address, see Instructions.
Period Ending (MM-YY)
NOTE: All claims are to be filed with the Department of Taxation on or before the 20th day of the month following the close of the filing period.
GASOLINE
DIESEL OIL
ALTERNATIVE FUEL
STATEMENT OF FUEL TRANSACTIONS AND REFUND DUE
(GALLONS)
(GALLONS)
(GALLONS)
1.
On hand at beginning of period
1.
2.
Purchases
2.
3.
Total (Add lines 1 and 2)
3.
Use Off Public Highways or Other Exempt Purposes
4.
4.
(Enter amount(s) in the appropriate column(s) on page 2.)
Used for other taxable purposes
5.
5.
(State purpose:
)
6.
Total (Add lines 4 and 5)
6.
7.
On hand at end of period (Line 3 less line 6)
7.
REFUND ON GALLONS USED OFF PUBLIC HIGHWAYS
8.  $
8.
or OTHER EXEMPT PURPOSES
$
$
(Use the computation(s) on page 2 to calculate refund.)
TOTAL REFUND AMOUNT (Add all amounts on line 8) .................................................................................... 9.  $
9.
Used in the County of (Check only one):
o
o 
o
o
10.
10.
Honolulu
Maui
Hawaii
Kauai
(File separate claim for each county)
11.
Name of seller(s)
11.
DECLARATION
I declare, under the penalties set forth in section 231-36, HRS, that this is a true, correct, and complete return, prepared in accordance with the provisions of chapter 243,
HRS, the Fuel Tax Law, and chapter 18-243, HAR. By checking this box and signing below,
I attest that the fuel reported on line 4 meets one of the following conditions making it eligible for a refund of fuel taxes paid: (a) The fuel tax was imposed and collected
because the purchaser failed to furnish an Exemption Certificate but, in fact, the fuel was ultimately used off the public highways, or other exempt purposes; or (b) The fuel
purchased was initially intended for use upon the public highways but was subsequently used off the public highways. For gasoline, the use was for operating agricultural
equipment off the public highways.
(
)
Signature
Type or Print Name and Title
Date
Daytime Phone Number
FORM M-36
(REV. 7/2020)
ID NO 01
01
M36_I 2020B 01 VID
FORM M-36
PAGE 2
(REV. 7/2020)
SCHEDULE OF TAX RATES
SCHEDULE I. GASOLINE AND DIESEL OIL
APPLICABLE
TYPE OF
CITY & COUNTY
COUNTY
COUNTY
COUNTY
TAX
FUEL
OF HONOLULU
OF MAUI
OF HAWAII
OF KAUAI
Gasoline
15¢
15¢
15¢
15¢
State
Diesel Oil
15¢
15¢
15¢
15¢
e
c
Gasoline
16.5¢
24¢
23¢
17¢
County
e
c
Diesel Oil
16.5¢
24¢
23¢
17¢
COMPUTATION OF TAX REFUND
Gasoline
Diesel Oil
1
1
State Tax
15¢ x
Gals.
= $
15¢ x
Gals.
= $
County Tax:
Honolulu
16.5¢ x
Gals. = $
16.5¢ x
Gals. = $
e
e
Maui
24¢
x
Gals. = $
24¢
x
Gals. = $
c
c
Hawaii
23¢
x
Gals. = $
23¢
x
Gals. = $
Kauai
17¢ x
Gals. = $
17¢ x
Gals. = $
Refund on Gallons Used Off Public Highways or
Other Exempt Purposes
$
$
(Enter amount(s) in the appropriate column(s) on line 8 – Front Page)
SCHEDULE II. ALTERNATIVE FUEL
APPLICABLE
TYPE OF
CITY & COUNTY
COUNTY
COUNTY
COUNTY
TAX
FUEL
OF HONOLULU
OF MAUI
OF HAWAII
OF KAUAI
Biodiesel
State
b
b
b
b
Compressed Natural Gas
Ethanol
2.4¢
2.4¢
2.4¢
2.4¢
a
a
a
a
Liquefied Natural Gas
LPG
5.2¢
5.2¢
5.2¢
5.2¢
Methanol
1.9¢
1.9¢
1.9¢
1.9¢
d
Biodiesel Blend
0.0¢
3.9¢
0.0¢
0.0¢
Biodiesel
8.3¢
County
b
b,e
b,c
b
Compressed Natural Gas
8.2¢
11.9¢
11.4¢
8.4¢
e
c
Ethanol
2.4¢
11.5¢
3.3¢
2.5¢
a
a,e
a,c
a
Liquefied Natural Gas
8.2¢
11.9¢
11.4¢
8.4¢
e
c
LPG
5.4¢
11.5¢
7.6¢
5.6¢
e
c
Methanol
1.8¢
11.5¢
2.5¢
1.9¢
d
d
d
d
Biodiesel Blend
COMPUTATION OF TAX REFUND
Note: If you are requesting a refund for more than one type of alternative fuel, attach a separate schedule showing the type of alternative fuel, tax rate,
number of gallons, and total refund claimed.
Type of Alternative Fuel
1
State Tax
(Tax rate from Schedule II) x
Gals.
= $
County Tax:
Honolulu
(Tax rate from Schedule II) x
Gals. = $
Maui
(Tax rate from Schedule II) x
Gals. = $
Hawaii
(Tax rate from Schedule II) x
Gals. = $
Kauai
(Tax rate from Schedule II) x
Gals. = $
Refund on Gallons Used Off Public Highways or for Other Exempt Purposes
$
(Enter amount in the alternative fuel column on line 8 – Front Page)
1
Same as line 4, front page
a
Effective July 1, 2015, LNG calculation is based on the energy content of 128,714 BTU.
b
Effective July 1, 2015, CNG calculation is based on the energy content of 128,621 BTU.
c
Effective July 1, 2019, Hawaii County Resolution No. 212-17 (Draft 2).
FORM M-36
d
Effective July 1, 2019, Biodiesel Blend is based on the energy content of 127,210 BTU and created based upon Maui County Resolution No. 19-100.
(REV. 7/2020)
e
Effective July 1, 2020, Maui County Resolution No. 20-82.
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