Form B&L: MFT-PRDEE "Licensed Distributor Petition for Refund" - Alabama

What Is Form B&L: MFT-PRDEE?

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

Form Details:

  • Released on July 1, 2015;
  • The latest edition provided by the Alabama Department of Revenue;
  • 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 B&L: MFT-PRDEE by clicking the link below or browse more documents and templates provided by the Alabama Department of Revenue.

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Download Form B&L: MFT-PRDEE "Licensed Distributor Petition for Refund" - Alabama

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RESET
A
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r
B&L: MFT-PRDEE
lAbAmA
epArtment of
evenue
7/15
b
& l
t
D
usiness
icense
Ax
ivision
m
f
s
otor
uels
ection
p.o. box 327540 • montgomery, Al 36132-7540 • (334) 242-9608 • fax (334) 242-1199
www.revenue.alabama.gov
licensed Distributor petition for refund
EXCLUDES SALES TO FEDERAL GOVERNMENT
For Motor Fuel Sales to Exempt Entities Licensed in Accordance with Section 40-17-332(j)
NAME
MONTH ENDING
ADDRESS
LICENSE NUMBER
CITY
STATE
ZIP
FEIN
CONTACT PERSON
TELEPHONE NUMBER
(            )
E-MAIL ADDRESS
Check here if new address
TAX REFUND CALCULATION:
Gasoline
Undyed Diesel
Aviation Gas
Jet Fuel
1. Total gallons sold to licensed exempt
entities other than federal government
0
0
0
0
(round to whole gallons) . . . . . . . . . . . . . . . . . . .
X                      $0.18
X                      $0.19
X                    $0.095
X                    $0.035
2. Excise tax rate . . . . . . . . . . . . . . . . . . . . . . . . . . .
(line 1 multiplied by line 2) . . . . . . . . . . . . . . . . . $
$
$
$
3. Refund total
REFUND ALLOWANCE CALCULATION:
4. Total gallons sold to licensed exempt
entities other than federal government
0
0
(round to whole gallons). . . . . . . . . . . . . . . . . . .
X                      $0.02
X                      $0.02
5. Refund allowance rate. . . . . . . . . . . . . . . . . . . . .
(line 4 multiplied by line 5) . . . . . . . . . . . . . . . . . $
$
6. Allowance total
Due (line 3 plus line 6) . . . . . . . . . . . . . . . . . . . $
$
7. Total Refund and Allowance
INSPECTION FEE CALCULATION:
8. Total gallons sold to licensed exempt
entities other than federal government
0
0
(round to whole gallons) . . . . . . . . . . . . . . . . . . .
X                      $0.02
X                      $0.02
9. Inspection fee rate . . . . . . . . . . . . . . . . . . . . . . . .
(line 8 multiplied by line 9) . . . . . . . . . . . . . . . . . $
$
10. Inspection fee due
Inspection Fee (line 7 minus line 10) . . . . . . $
$
11. Net Refund and Allowance Less
I declare under the penalties of perjury that this claim has been examined by me and to the best of my knowledge and belief is true and correct,
and that the number of gallons claimed were sold to the licensed exempt entities, excluding sales to the federal government, without the state
excise tax, and that said petitioner is entitled to such refund under the provisions of Section 40-17-329(b).
Signature: _________________________________________________________________ Date: ___________________________________
Title or Position: _____________________________________________________________________________________________________
Records to clearly substantiate the above petition must be maintained by the licensed distributor for a period of six years and must be made available to the Alabama
Department of Revenue or its authorized agents upon request. The statute of limitations is two years from the date of sale of the fuel to the licensed exempt entity. The petition
must be filed on a monthly basis with a separate petition for each month and cannot include any sales for any other period. A summary listing of sales must be attached stating
the licensed exempt entity name, license number, and number of motor fuel gallons. Please see instructions for further details.
RESET
A
D
r
B&L: MFT-PRDEE
lAbAmA
epArtment of
evenue
7/15
b
& l
t
D
usiness
icense
Ax
ivision
m
f
s
otor
uels
ection
p.o. box 327540 • montgomery, Al 36132-7540 • (334) 242-9608 • fax (334) 242-1199
www.revenue.alabama.gov
licensed Distributor petition for refund
EXCLUDES SALES TO FEDERAL GOVERNMENT
For Motor Fuel Sales to Exempt Entities Licensed in Accordance with Section 40-17-332(j)
NAME
MONTH ENDING
ADDRESS
LICENSE NUMBER
CITY
STATE
ZIP
FEIN
CONTACT PERSON
TELEPHONE NUMBER
(            )
E-MAIL ADDRESS
Check here if new address
TAX REFUND CALCULATION:
Gasoline
Undyed Diesel
Aviation Gas
Jet Fuel
1. Total gallons sold to licensed exempt
entities other than federal government
0
0
0
0
(round to whole gallons) . . . . . . . . . . . . . . . . . . .
X                      $0.18
X                      $0.19
X                    $0.095
X                    $0.035
2. Excise tax rate . . . . . . . . . . . . . . . . . . . . . . . . . . .
(line 1 multiplied by line 2) . . . . . . . . . . . . . . . . . $
$
$
$
3. Refund total
REFUND ALLOWANCE CALCULATION:
4. Total gallons sold to licensed exempt
entities other than federal government
0
0
(round to whole gallons). . . . . . . . . . . . . . . . . . .
X                      $0.02
X                      $0.02
5. Refund allowance rate. . . . . . . . . . . . . . . . . . . . .
(line 4 multiplied by line 5) . . . . . . . . . . . . . . . . . $
$
6. Allowance total
Due (line 3 plus line 6) . . . . . . . . . . . . . . . . . . . $
$
7. Total Refund and Allowance
INSPECTION FEE CALCULATION:
8. Total gallons sold to licensed exempt
entities other than federal government
0
0
(round to whole gallons) . . . . . . . . . . . . . . . . . . .
X                      $0.02
X                      $0.02
9. Inspection fee rate . . . . . . . . . . . . . . . . . . . . . . . .
(line 8 multiplied by line 9) . . . . . . . . . . . . . . . . . $
$
10. Inspection fee due
Inspection Fee (line 7 minus line 10) . . . . . . $
$
11. Net Refund and Allowance Less
I declare under the penalties of perjury that this claim has been examined by me and to the best of my knowledge and belief is true and correct,
and that the number of gallons claimed were sold to the licensed exempt entities, excluding sales to the federal government, without the state
excise tax, and that said petitioner is entitled to such refund under the provisions of Section 40-17-329(b).
Signature: _________________________________________________________________ Date: ___________________________________
Title or Position: _____________________________________________________________________________________________________
Records to clearly substantiate the above petition must be maintained by the licensed distributor for a period of six years and must be made available to the Alabama
Department of Revenue or its authorized agents upon request. The statute of limitations is two years from the date of sale of the fuel to the licensed exempt entity. The petition
must be filed on a monthly basis with a separate petition for each month and cannot include any sales for any other period. A summary listing of sales must be attached stating
the licensed exempt entity name, license number, and number of motor fuel gallons. Please see instructions for further details.
Summary Listing of Sales to Licensed Exempt Entities
LICENSED EXEMPT ENTITY NAME
EXEMPT NO.
GASOLINE GALLONS
UNDYED DIESEL GALLONS
AVIATION GAS
JET FUEL
B&L: MFT-PRDEE-INS
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LABAMA
EPARTMENT OF
EVENUE
Instructions For Form B&L: MFT-PRDEE
Claim for Licensed Distributor for Refund
WHO MAY FILE. A licensed distributor who has sold
INSPECTION FEE CALCULATION.
motor fuel without the state excise tax to a licensed
8.  Enter the total number of gasoline and/or undyed
exempt entity other than federal government as listed in
diesel fuel gallons sold to a licensed exempt entity
accordance with Section 40-17-332(j).
other than federal government. (Round to Whole
Gallons)
WHEN TO FILE. The petition must be filed on a monthly
9.  The inspection fee rate on gasoline and undyed
basis with a separate petition for each month and cannot
diesel fuel is $0.02 per gallon.
include any sales for any other period. The statute of
10.  Multiply line 8 by line 9.
limitations for filing a refund is within two (2) years from
11.  Subtract line 10 from line 7 to find the net refund and
the date that the fuel was sold to the licensed exempt
allowance due less the inspection fee.
entity.
DOCUMENTATION REQUIRED. A summary listing of
WHERE TO FILE. The claim must be filed with the
sales to licensed exempt entities other than federal
Alabama Department of Revenue, Business & License
government must be attached to the petition for refund.
Tax Division, Motor Fuels Section, P.O. Box 327540,
The listing must include the licensed exempt entity name,
Montgomery, AL 36132-7540.
exempt license number, and the number of gasoline
and/or undyed diesel fuel gallons sold.
TAX REFUND CALCULATION.
APPEAL PROCEDURES. According to Section 40-2A-7,
1.  Enter the total number of gasoline, undyed diesel
fuel, aviation gas, or jet fuel gallons sold to a licensed
Code of Alabama 1975, you may appeal a denial of this
exempt entity other than federal government. (Round
claim within two years of written notice of denial by filing a
to Whole Gallons)
notice of appeal with the Alabama Tax Tribunal, 2 North
2.  The state excise tax rate on gasoline is $.18, diesel
Jackson Street, Suite 301, Montgomery, AL 36104. You
fuel is $.19, aviation gas is $.095, and jet fuel is
have the option of appealing to the Circuit Court in
$.035.
Montgomery County, Alabama, or to the Alabama Circuit
3.  Multiply the total number of gallons by the excise tax
Court of the county in which you reside or have a principal
rate(s) to compute the refund total(s).
place of business. Please provide a copy of the appeal to
this office.
REFUND ALLOWANCE CALCULATION.
PENALTIES. Any applicant who willfully files an
4.  Enter the total number of gasoline and/or undyed
diesel fuel gallons sold to a licensed exempt entity
inaccurate petition or false claim for a refund shall be
other than federal government. (Round to Whole
subject to a penalty of 100 percent (100%) of the refund
Gallons)
claimed, plus interest.
5.  The refund allowance rate is $.02 per gallon.
TAXPAYER ASSISTANCE.
6.  Multiply the total number of gallons by the refund
If you need further
allowance rate to compute the allowance(s) due.
information or have any questions, please contact the
7.  Add the refund total(s) and the refund allowance
Motor Fuels Section at (334) 242-9608.
total(s) to find the total amount to be refunded.
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