Form B&L: MFT-PRE "Exempt Entity Petition for Refund" - Alabama

What Is Form B&L: MFT-PRE?

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-PRE 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-PRE "Exempt Entity Petition for Refund" - Alabama

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RESET
A
D
r
B&L: MFT-PRE
lAbAmA
epArtment of
evenue
2/16
b
& l
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D
usiness
icense
Ax
ivision
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s
otor
uels
ection
p.o. box 327540 • montgomery, Al 36132-7540 • (334) 242-9608 • fax (334) 242-1199
www.revenue.alabama.gov
exempt entity petition for refund
For Motor Fuel Purchases by Exempt Entities as Listed in Section 40-17-329(e)
NAME
QUARTER ENDING
ADDRESS
FEIN
CITY
STATE
ZIP
CONTACT PERSON
TELEPHONE NUMBER
(        )
E-MAIL ADDRESS
Check here if new address
TYPE OF ENTITY (CHECK ONE):
United States Government Agency
Alabama Institute for Deaf and Blind
County Governing Body
Department of Youth Services School District
Incorporated Municipal Governing Body
Private and Church School Systems (K-12)
City and County Boards of Education
1. Total gallons purchased
TAX REFUND CALCULATION:
Gasoline
Undyed Diesel
Aviation Gas
Jet Fuel
with the excise tax paid
(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 purchased by the exempt entity with the excise tax paid, and that said petitioner is
entitled to such refund under the provisions of Section 40-17-329(e).
Signature: _________________________________________________________________ Date: ____________________________
Title or Position: ______________________________________________________________________________________________
Records to clearly substantiate the above petition must be maintained by the exempt entity 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 exempt entity. The petition must be filed on a quarterly basis with a separate petition for each
quarter and cannot include any sales for any other period. Copies of receipts/invoices or a credit card company report of purchases
stating the date of the purchase made by the exempt entity, vendor name and location, invoice number, product type, and number of
gasoline, undyed diesel fuel, aviation gasoline, and jet fuel gallons must be attached to the petition for refund. Please see instructions
for further details.
RESET
A
D
r
B&L: MFT-PRE
lAbAmA
epArtment of
evenue
2/16
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
exempt entity petition for refund
For Motor Fuel Purchases by Exempt Entities as Listed in Section 40-17-329(e)
NAME
QUARTER ENDING
ADDRESS
FEIN
CITY
STATE
ZIP
CONTACT PERSON
TELEPHONE NUMBER
(        )
E-MAIL ADDRESS
Check here if new address
TYPE OF ENTITY (CHECK ONE):
United States Government Agency
Alabama Institute for Deaf and Blind
County Governing Body
Department of Youth Services School District
Incorporated Municipal Governing Body
Private and Church School Systems (K-12)
City and County Boards of Education
1. Total gallons purchased
TAX REFUND CALCULATION:
Gasoline
Undyed Diesel
Aviation Gas
Jet Fuel
with the excise tax paid
(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 purchased by the exempt entity with the excise tax paid, and that said petitioner is
entitled to such refund under the provisions of Section 40-17-329(e).
Signature: _________________________________________________________________ Date: ____________________________
Title or Position: ______________________________________________________________________________________________
Records to clearly substantiate the above petition must be maintained by the exempt entity 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 exempt entity. The petition must be filed on a quarterly basis with a separate petition for each
quarter and cannot include any sales for any other period. Copies of receipts/invoices or a credit card company report of purchases
stating the date of the purchase made by the exempt entity, vendor name and location, invoice number, product type, and number of
gasoline, undyed diesel fuel, aviation gasoline, and jet fuel gallons must be attached to the petition for refund. Please see instructions
for further details.
Instructions for Preparing
Exempt Entity Petition for Refund
(Form B&L: MFT-PRE)
WHO MAY FILE. An exempt entity that is listed in
DOCUMENTATION REQUIRED. A copy of receipts/
Section 40-17-329(e) and that purchases gasoline,
invoices or a credit card company report of purchases
diesel fuel, aviation gas, and/or jet fuel with the state
must be attached to the petition for refund. The credit
excise tax paid.
card company report must include the dates of credit
card purchases made by the exempt entity, name of
WHEN TO FILE. The petition must be filed on a
vendor and location, invoice number, product type, and
quarterly basis with a separate petition for each quarter
the number of gasoline, undyed diesel fuel, aviation
and cannot include any purchases for any other period.
gasoline, and jet fuel gallons purchased.
The statute of limitations for filing a refund is within two
APPEAL PROCEDURES. According to Section 40-
(2) years from the date that the fuel was purchased by
the exempt entity.
2A-7, Code of Alabama 1975, you may appeal a denial
of this claim within two years of written notice of denial
WHERE TO FILE. The claim must be filed with the
by filing a notice of appeal with the Alabama Tax
Alabama Department of Revenue, Business & License
Tribunal, 2 North Jackson Street, Suite 301,
Tax Division, Motor Fuels Section, P.O. Box 327540,
Montgomery, AL 36104. You have the option of
Montgomery, AL 36132-7540.
appealing to the Circuit Court in Montgomery County,
Alabama, or to the Alabama Circuit Court of the county
TAX REFUND CALCULATION.
in which you reside or have a principal place of
1. Enter the total number of gasoline, undyed diesel
business. Please provide a copy of the appeal to this
fuel, aviation gas, and jet fuel gallons purchased
office.
with the excise tax paid.
PENALTIES. Any applicant who willfully files an
2. The state excise tax rate on gasoline is $.16, diesel
fuel is $.19, aviation gas is $.095 and jet fuel $.035.
inaccurate petition or false claim for a refund shall be
3. Multiply the total number of gallons by the excise
subject to a penalty of 100 percent (100%) of the
tax rate to compute the refund total.
refund claimed, plus interest.
TAXPAYER ASSISTANCE. If you need further
information or have any questions, please contact the
Motor Fuels Section at (334) 242-9608.
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