Form B&L: MFT-PRO "Petition for Refund" - Alabama

What Is Form B&L: MFT-PRO?

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-PRO 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-PRO "Petition for Refund" - Alabama

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A
D
R
LABAMA
EPARTMENT OF
EVENUE
B&L: MFT-PRO
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
Petition For Refund
www.revenue.alabama.gov
For Other Refund Provisions as Listed in Section 40-17-329(d), (g), (i), (k), or (l)
NAME
PERIOD
ADDRESS
LICENSE NUMBER (IF APPLICABLE)
CITY
STATE
ZIP
FEIN
CONTACT PERSON
TELEPHONE NUMBER
(        )
E-MAIL ADDRESS
Check here if new address
TYPE OF REFUND: (check one)
Licensed Aviation Fuel Purchaser sales to air carrier for all cargo international flights (Jet Fuel Only) (Monthly)
Air carriers with a hub operation (Jet Fuel Only) (Quarterly)
Gasoline blendstocks not used in the manufacture of gasoline or as a motor fuel (Gasoline Only) (Quarterly)
Transmix not used as a motor fuel or that is delivered to a refinery for further processing (Quarterly)
Tax paid on motor fuel within the bulk transfer system in which a second tax has been paid or exported to another state or country
(Monthly)
TAX REFUND CALCULATION:
Gasoline
Undyed Diesel
Aviation Gas
Jet Fuel
1. Total gallons
(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 are correct, and that said petitioner is entitled to such refund under the provisions of
Section 40-17-329(d), (g), (i), (k), or (l).
Signature: _________________________________________________________________ Date: ____________________________
Title or Position: ______________________________________________________________________________________________
Records to clearly substantiate the above petition must be maintained by the claimant 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 purchase was made by the claimant. The petition must be filed on either the quarterly or monthly basis as stated in the refund
provisions and cannot include any other period. Copies of invoices showing that the tax was paid and any other documentation to
substantiate the claim must be attached to the petition for refund. Please see instructions for further details.
A
D
R
LABAMA
EPARTMENT OF
EVENUE
B&L: MFT-PRO
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
Petition For Refund
www.revenue.alabama.gov
For Other Refund Provisions as Listed in Section 40-17-329(d), (g), (i), (k), or (l)
NAME
PERIOD
ADDRESS
LICENSE NUMBER (IF APPLICABLE)
CITY
STATE
ZIP
FEIN
CONTACT PERSON
TELEPHONE NUMBER
(        )
E-MAIL ADDRESS
Check here if new address
TYPE OF REFUND: (check one)
Licensed Aviation Fuel Purchaser sales to air carrier for all cargo international flights (Jet Fuel Only) (Monthly)
Air carriers with a hub operation (Jet Fuel Only) (Quarterly)
Gasoline blendstocks not used in the manufacture of gasoline or as a motor fuel (Gasoline Only) (Quarterly)
Transmix not used as a motor fuel or that is delivered to a refinery for further processing (Quarterly)
Tax paid on motor fuel within the bulk transfer system in which a second tax has been paid or exported to another state or country
(Monthly)
TAX REFUND CALCULATION:
Gasoline
Undyed Diesel
Aviation Gas
Jet Fuel
1. Total gallons
(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 are correct, and that said petitioner is entitled to such refund under the provisions of
Section 40-17-329(d), (g), (i), (k), or (l).
Signature: _________________________________________________________________ Date: ____________________________
Title or Position: ______________________________________________________________________________________________
Records to clearly substantiate the above petition must be maintained by the claimant 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 purchase was made by the claimant. The petition must be filed on either the quarterly or monthly basis as stated in the refund
provisions and cannot include any other period. Copies of invoices showing that the tax was paid and any other documentation to
substantiate the claim must be attached to the petition for refund. Please see instructions for further details.
A
D
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LABAMA
EPARTMENT OF
EVENUE
B&L: MFT-PROI
Instructions For Preparing Form B&L:MFT-PRO
2/16
Other Refund Provisions Petition for Refund
WHO MAY FILE. A licensed aviation fuel purchaser
2. The state excise tax rate on gasoline is $0.16,
who sells jet fuel to an air carrier for all cargo
diesel fuel is $0.19, aviation fuel is $0.095, and jet
international flights. Air carriers with a hub operation
fuel is $0.035.
3. Multiply the total number of gallons by the excise
can file for a refund of jet fuel. End users of gasoline
blendstocks not used in the manufacture of gasoline or
tax rate to compute the refund total.
as a motor fuel. Transmix not used as a motor fuel or
DOCUMENTATION REQUIRED. Copies of invoices
that is delivered to a refinery for further processing. Tax
paid on motor fuel within the bulk transfer system in
showing that the tax was paid and any other
documentation to substantiate the claim must be
which a second tax has been paid or exported to
another state or country.
attached to the petition for refund. When petitioning for
a refund of gasoline blendstocks, a copy of the
WHEN TO FILE. The petition must be filed on a
exemption certificate prescribed under Section 4081,
quarterly basis for air carriers with a hub operation, end
Title 26 of the United States Code must be submitted
with the petition.
users of gasoline blendstocks not used in the
manufacture of gasoline or as a motor fuel, or transmix
APPEAL PROCEDURES. According to Section 40-
not used as motor fuel. The petition must be filed on a
monthly basis for licensed aviation fuel purchaser sales
2A-7, Code of Alabama 1975, you may appeal a denial
to an air carrier for all cargo international flights or tax
of this claim within two years of written notice of denial
by filing a notice of appeal with the Alabama Tax
paid on motor fuel within the bulk transfer system in
which a second tax has been paid or exported to
Tribunal, 2 North Jackson Street, Suite 301,
another state or country. The petitions must be filed
Montgomery, AL 36104. You have the option of
separately for each quarter or month and cannot
appealing to the Circuit Court in Montgomery County,
include any purchases for any other period. The statute
Alabama, or to the Alabama Circuit Court of the county
in which you reside or have a principal place of
of limitations for filing a refund is within two years from
the date that the fuel was sold or purchased.
business. Please provide a copy of the appeal to this
office.
WHERE TO FILE. The claim must be filed with the
PENALTIES. Any applicant who willfully files an
Alabama Department of Revenue, Business & License
inaccurate petition or false claim for a refund shall be
Tax Division, Motor Fuels Section, P.O. Box 327540,
Montgomery, AL 36132-7540.
subject to a penalty of 100 percent (100%) of the
refund claimed, plus interest.
TAX REFUND CALCULATION.
TAXPAYER ASSISTANCE. If you need further
1. Enter the total number of gasoline, undyed diesel
information or have any questions, please contact the
fuel, aviation fuel, and/or jet fuel gallons. (Round to
Whole Gallons)
Motor Fuels Section at (334) 242-9608.
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