Instructions for Form B&L: MFT-BLDR "Motor Fuel Blender Monthly Fuel Tax Return" - Alabama

This document contains official instructions for Form B&L: MFT-BLDR, Motor Fuel Blender Monthly Fuel Tax Return - a form released and collected by the Alabama Department of Revenue. An up-to-date fillable Form B&L: MFT-BLDR is available for download through this link.

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B&L: MFT-BLDR-INS
A
D
R
LABAMA
EPARTMENT OF
EVENUE
3/12
Instructions For Form B&L: MFT-BLDR
Motor Fuel Blender Monthly Fuel Tax Return
General Information
Line 3
Tax rates by fuel type.
Line 4
For Column A, multiply line 1 by line 3 and enter
The Blender Monthly Return must be filed by blenders li-
the tax due amount. For Column B, multiply line 2 by line 3
censed in Alabama. The blender must report and pay on
and enter the tax due amount.
any un-taxed product that is blended with tax-paid gasoline
and diesel fuel.
Line 5
If the return is not filed by the 22nd day of the month
following the period covered, then calculate the late file
This return is due on or before the 22nd day of the month
penalty at the rate of 10% of the tax due (Line 4) or $50,
following the period covered. If the return is not filed timely,
whichever is greater. If the total tax due for all taxes is over
then a delinquent penalty of 10% of the tax due or $50,
$500, then use the 10% penalty rate for the tax due in each
whichever is greater, will be assessed. If the payment is not
column. If the total tax due is under $500, then add the $50
submitted timely, then a delinquent penalty of 10% of the
penalty in Column A only.
tax due will be assessed. If the due date for the return or
payment falls on a weekend or state holiday, then the return
Line 6
If the payment is not submitted by the 22nd day of
or payment is due on the next business day.
the month following the period covered, then calculate the
Instructions
late payment penalty at the rate of 10% of the tax due for
each column.
Report the motor fuels in the appropriate columns based on
Line 7
Enter the applicable interest based on the tax due.
product type. Please enter whole gallon amounts.
Summary
Line 8
Add lines 4, 5, 6, and 7 and enter in the appropriate
columns.
Line 1
In Column A, report the total net gallons of un-taxed
Line 9
Add the totals for each column from line 8 to calcu-
product blended with gasoline.
late the total tax due for all the tax types. Pay this amount.
Payments over $750 must be paid electronically.
Line 2
In Column B, report the total net gallons of un-taxed
product blended with diesel fuel.
B&L: MFT-BLDR-INS
A
D
R
LABAMA
EPARTMENT OF
EVENUE
3/12
Instructions For Form B&L: MFT-BLDR
Motor Fuel Blender Monthly Fuel Tax Return
General Information
Line 3
Tax rates by fuel type.
Line 4
For Column A, multiply line 1 by line 3 and enter
The Blender Monthly Return must be filed by blenders li-
the tax due amount. For Column B, multiply line 2 by line 3
censed in Alabama. The blender must report and pay on
and enter the tax due amount.
any un-taxed product that is blended with tax-paid gasoline
and diesel fuel.
Line 5
If the return is not filed by the 22nd day of the month
following the period covered, then calculate the late file
This return is due on or before the 22nd day of the month
penalty at the rate of 10% of the tax due (Line 4) or $50,
following the period covered. If the return is not filed timely,
whichever is greater. If the total tax due for all taxes is over
then a delinquent penalty of 10% of the tax due or $50,
$500, then use the 10% penalty rate for the tax due in each
whichever is greater, will be assessed. If the payment is not
column. If the total tax due is under $500, then add the $50
submitted timely, then a delinquent penalty of 10% of the
penalty in Column A only.
tax due will be assessed. If the due date for the return or
payment falls on a weekend or state holiday, then the return
Line 6
If the payment is not submitted by the 22nd day of
or payment is due on the next business day.
the month following the period covered, then calculate the
Instructions
late payment penalty at the rate of 10% of the tax due for
each column.
Report the motor fuels in the appropriate columns based on
Line 7
Enter the applicable interest based on the tax due.
product type. Please enter whole gallon amounts.
Summary
Line 8
Add lines 4, 5, 6, and 7 and enter in the appropriate
columns.
Line 1
In Column A, report the total net gallons of un-taxed
Line 9
Add the totals for each column from line 8 to calcu-
product blended with gasoline.
late the total tax due for all the tax types. Pay this amount.
Payments over $750 must be paid electronically.
Line 2
In Column B, report the total net gallons of un-taxed
product blended with diesel fuel.