Form B&L: MFT-PRL "Loss of Taxable Fuel Petition for Refund" - Alabama

What Is Form B&L: MFT-PRL?

This is a legal form that was released by the Alabama Department of Revenue - a government authority operating within Alabama. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on February 1, 2016;
  • 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-PRL 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-PRL "Loss of Taxable Fuel Petition for Refund" - Alabama

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B&L: MFT-PRL
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P.O. Box 327540 • Montgomery, AL 36132-7540 • (334) 242-9608 • Fax (334) 242-1199
Loss of Taxable Fuel Petition For Refund
www.revenue.alabama.gov
For Losses and Contamination of Motor Fuel as Listed in Section 40-17-329(j)
NAME
LICENSE NUMBER
ADDRESS
FEIN
CITY
STATE
ZIP
CONTACT PERSON
TELEPHONE NUMBER
(        )
E-MAIL ADDRESS
Check here if new address
CASUALTY LOSS CAUSED BY: (check one)
Fire
Lightning
Flood
Tornado
Explosion
Other (explain) __________________________________
Note: Attach copy of insurance report.
LOSS FORM:
Unsalable/Unusable as highway fuel
Date of Loss: ___________________ Location of Loss: _______________________________________________________________
Explanation of circumstances surrounding loss:
TAX REFUND CALCULATION:
Gasoline
Undyed Diesel
Aviation Gas
Jet Fuel
1. Total gallons of loss
(round to whole gallons). . . .
2. Excise tax rate . . . . . . . . . . .
X 
$0.16
X 
$0.19
X 
$0.095
X 
$0.035
3. Refund Total
(line 1 multiplied by line 2) . .
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 lost, destroyed, or contaminated, and that said petitioner is entitled to such refund
under the provisions of Section 40-17-329(j).
Signature: _________________________________________________________________ Date: ____________________________
Title or Position: ______________________________________________________________________________________________
Records to clearly substantiate the above petition must be maintained by the petitioner 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 the loss occurred. Copies of insurance reports, police reports and other documentation to substantiate the claim must be attached
to the petition. Please see instructions for further details.
A
D
R
LABAMA
EPARTMENT OF
EVENUE
B&L: MFT-PRL
RESET
B
& L
T
D
USINESS
ICENSE
AX
IVISION
2/16
M
F
S
OTOR
UELS
ECTION
P.O. Box 327540 • Montgomery, AL 36132-7540 • (334) 242-9608 • Fax (334) 242-1199
Loss of Taxable Fuel Petition For Refund
www.revenue.alabama.gov
For Losses and Contamination of Motor Fuel as Listed in Section 40-17-329(j)
NAME
LICENSE NUMBER
ADDRESS
FEIN
CITY
STATE
ZIP
CONTACT PERSON
TELEPHONE NUMBER
(        )
E-MAIL ADDRESS
Check here if new address
CASUALTY LOSS CAUSED BY: (check one)
Fire
Lightning
Flood
Tornado
Explosion
Other (explain) __________________________________
Note: Attach copy of insurance report.
LOSS FORM:
Unsalable/Unusable as highway fuel
Date of Loss: ___________________ Location of Loss: _______________________________________________________________
Explanation of circumstances surrounding loss:
TAX REFUND CALCULATION:
Gasoline
Undyed Diesel
Aviation Gas
Jet Fuel
1. Total gallons of loss
(round to whole gallons). . . .
2. Excise tax rate . . . . . . . . . . .
X 
$0.16
X 
$0.19
X 
$0.095
X 
$0.035
3. Refund Total
(line 1 multiplied by line 2) . .
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 lost, destroyed, or contaminated, and that said petitioner is entitled to such refund
under the provisions of Section 40-17-329(j).
Signature: _________________________________________________________________ Date: ____________________________
Title or Position: ______________________________________________________________________________________________
Records to clearly substantiate the above petition must be maintained by the petitioner 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 the loss occurred. Copies of insurance reports, police reports and other documentation to substantiate the claim must be attached
to the petition. Please see instructions for further details.
Instructions for Preparing
Loss of Taxable Fuel Petition for Refund
(Form B&L: MFT-PRL)
WHO MAY FILE. Any person or business that is
DOCUMENTATION REQUIRED. Copies of insurance
licensed in the sale of motor fuels may collect a refund
reports, police reports, and other documentation to
of state excise taxes paid on fuel that is lost or
substantiate the claim must be attached to the petition.
destroyed as a direct result of a sudden or unexpected
APPEAL PROCEDURES. According to Section 40-
casualty or becomes unsalable or unusable as highway
fuel due to such things as contamination by dye or
2A-7, Code of Alabama 1975, you may appeal a denial
mixture of gasoline and diesel.
of this claim within two years of written notice of denial
by filing a notice of appeal with the Alabama Tax
WHEN TO FILE. The statute of limitations for filing a
Tribunal, 2 North Jackson Street, Suite 301,
refund is within two (2) years from the date that the fuel
Montgomery, AL 36104. You have the option of
was lost, destroyed, or contaminated.
appealing to the Circuit Court in Montgomery County,
Alabama, or to the Alabama Circuit Court of the county
WHERE TO FILE. The claim must be filed with the
in which you reside or have a principal place of
Alabama Department of Revenue, Business & License
business. Please provide a copy of the appeal to this
Tax Division, Motor Fuels Section, P.O. Box 327540,
office.
Montgomery, AL 36132-7540.
PENALTIES. Any applicant who willfully files an
TAX REFUND CALCULATION.
inaccurate petition or false claim for a refund shall be
1. Enter the total number of motor fuel gallons lost,
subject to a penalty of 100 percent (100%) of the
destroyed, or contaminated. (Round to Whole
refund claimed, plus interest.
Gallons)
TAXPAYER ASSISTANCE. If you need further
2. The state excise tax rate on gasoline is $0.16,
diesel fuel is $0.19, aviation gas is $0.095, and jet
information or have any questions, please contact the
fuel is $0.035.
Motor Fuels Section at (334) 242-9608.
3. Multiply the total number of gallons by the excise
tax rate to compute the refund total.
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