Form B&L:DRF "Claim for Diesel Fuel Tax Refund" - Alabama

What Is Form B&L:DRF?

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 May 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:DRF 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:DRF "Claim for Diesel Fuel Tax Refund" - Alabama

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A
D
R
LABAMA
EPARTMENT OF
EVENUE
B
& L
T
D
RESET
USINESS
ICENSE
AX
IVISION
B&L: DRF
5/16
M
F
S
OTOR
UELS
ECTION
P.O. Box 327540 • Montgomery, AL 36132-7540 • (334) 242-9608
Claim For Diesel Fuel Tax Refund
(NO GASOLINE ALLOWED)
NAME
QUARTER ENDING
ADDRESS
FEIN OR SSN
CITY
STATE
ZIP CODE
PHONE NUMBER
(          )
Check Here
EMAIL ADDRESS
CONTACT PERSON
If New Address
INDICATE TYPE OF OFF-ROAD BUSINESS:
Agricultural
Logging
Refrigeration Units
Construction
Mining
Other ______________________________________________
Attach a list of all off-road vehicles or equipment which you own/rent. NOTE: Vehicles or equipment may not be designated as
both on-road and off-road.
TAX REFUND COMPUTATION:
1. Total gallons of undyed diesel fuel purchased during the quarter.. . . . .
2. Total gallons of undyed diesel fuel purchased which was used
1
off-road for which a refund is claimed. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
X
$ 0.19
3. Rate of tax refund. (Effective Oct. 1, 2004) . . . . . . . . . . . . . . . . . . . . . . . .
3
$
4. Amount of refund claimed. (Line 2 multiplied by line 3.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
SALES TAX COMPUTATION:
$
5. Cost of Fuel Refunded. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
X
$ 0.04
6. State Sales Tax Rate (4% of Cost of Fuel.) . . . . . . . . . . . . . . . . . . . . . . . .
6
$
7. Total Sales Tax Due. (Line 5 multiplied by line 6.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
$
8. Net Refund Due (Line 4 minus line 7.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
9. Total gallons of undyed diesel fuel purchased which was used
INSPECTION FEE COMPUTATION:
off-road for which a refund is claimed. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
0
9
$ 0.02
10. Inspection Fee Rate ($0.02 per gallon) . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
$
11. Inspection Fee Due. (Line 9 multiplied by line 10.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
$
12. Net Excise Tax Refund. (Line 4 minus line 7 and minus line 11.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12
Sales Tax Remitted to Alabama Department of Revenue:
Yes (Account No. ________________________ )
No
I declare under 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 shown in Item 2 does not exceed the total number of gallons of undyed diesel fuel on which I am legally entitled, under the laws of the State of Alabama, to a
refund of the State excise tax paid under the provisions of Section 40-17-325, Code of Alabama 1975.
Signature: _________________________________________________________________ Date: ____________________________
Title or Position: ______________________________________________________________________________________________
Any applicant for the refund of taxes who willfully files an inaccurate petition or false claim for a refund shall be subject to a penalty of 100% of the refund
claimed, plus interest. Records to clearly substantiate this petition must be maintained by the applicant for a period of six years and must be made
available to the Alabama Department of Revenue or its authorized agents upon request. *FAILURE TO SUBMIT INVOICES ACCEPTABLE TO THE ALABAMA
DEPARTMENT OF REVENUE OR TO COMPLETE ALL THE QUESTIONS WILL RESULT IN THIS CLAIM BEING RETURNED TO YOU.
A
D
R
LABAMA
EPARTMENT OF
EVENUE
B
& L
T
D
RESET
USINESS
ICENSE
AX
IVISION
B&L: DRF
5/16
M
F
S
OTOR
UELS
ECTION
P.O. Box 327540 • Montgomery, AL 36132-7540 • (334) 242-9608
Claim For Diesel Fuel Tax Refund
(NO GASOLINE ALLOWED)
NAME
QUARTER ENDING
ADDRESS
FEIN OR SSN
CITY
STATE
ZIP CODE
PHONE NUMBER
(          )
Check Here
EMAIL ADDRESS
CONTACT PERSON
If New Address
INDICATE TYPE OF OFF-ROAD BUSINESS:
Agricultural
Logging
Refrigeration Units
Construction
Mining
Other ______________________________________________
Attach a list of all off-road vehicles or equipment which you own/rent. NOTE: Vehicles or equipment may not be designated as
both on-road and off-road.
TAX REFUND COMPUTATION:
1. Total gallons of undyed diesel fuel purchased during the quarter.. . . . .
2. Total gallons of undyed diesel fuel purchased which was used
1
off-road for which a refund is claimed. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
X
$ 0.19
3. Rate of tax refund. (Effective Oct. 1, 2004) . . . . . . . . . . . . . . . . . . . . . . . .
3
$
4. Amount of refund claimed. (Line 2 multiplied by line 3.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
SALES TAX COMPUTATION:
$
5. Cost of Fuel Refunded. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
X
$ 0.04
6. State Sales Tax Rate (4% of Cost of Fuel.) . . . . . . . . . . . . . . . . . . . . . . . .
6
$
7. Total Sales Tax Due. (Line 5 multiplied by line 6.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
$
8. Net Refund Due (Line 4 minus line 7.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
9. Total gallons of undyed diesel fuel purchased which was used
INSPECTION FEE COMPUTATION:
off-road for which a refund is claimed. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
0
9
$ 0.02
10. Inspection Fee Rate ($0.02 per gallon) . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
$
11. Inspection Fee Due. (Line 9 multiplied by line 10.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
$
12. Net Excise Tax Refund. (Line 4 minus line 7 and minus line 11.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12
Sales Tax Remitted to Alabama Department of Revenue:
Yes (Account No. ________________________ )
No
I declare under 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 shown in Item 2 does not exceed the total number of gallons of undyed diesel fuel on which I am legally entitled, under the laws of the State of Alabama, to a
refund of the State excise tax paid under the provisions of Section 40-17-325, Code of Alabama 1975.
Signature: _________________________________________________________________ Date: ____________________________
Title or Position: ______________________________________________________________________________________________
Any applicant for the refund of taxes who willfully files an inaccurate petition or false claim for a refund shall be subject to a penalty of 100% of the refund
claimed, plus interest. Records to clearly substantiate this petition must be maintained by the applicant for a period of six years and must be made
available to the Alabama Department of Revenue or its authorized agents upon request. *FAILURE TO SUBMIT INVOICES ACCEPTABLE TO THE ALABAMA
DEPARTMENT OF REVENUE OR TO COMPLETE ALL THE QUESTIONS WILL RESULT IN THIS CLAIM BEING RETURNED TO YOU.
UNDYED DIESEL FUEL FOR WHICH THIS PETITION IS BEING FILED:
DATE OF WITHDRAWAL
EQUIPMENT TYPE
EQUIPMENT ID NO.
GALLONS
TOTAL TO LINE 2
Attach additional sheets if necessary.
A
D
R
LABAMA
EPARTMENT OF
EVENUE
Instructions For Preparing Form B&L: DRF
B&L: DRFI
5/16
Claim For Diesel Fuel Tax Refund
WHO MAY FILE. Any person who has purchased
11.  Inspection Fee Due. (Line 9 multiplied by
undyed diesel fuel tax-paid and used the diesel
line 10.)
fuel in designated off-road vehicles, or other off-
12.  Net Excise Tax Refund. (Line 4 minus line 7
road equipment.
and minus line 11.)
WHEN TO FILE. Only one claim per quarter may
DOCUMENTATION REQUIRED. Copies of pur-
be filed by any taxpayer. The statute of limitations
chase invoices indicating the fuel type and
for filing for a refund is within two (2) years from
amount of tax paid must be included when filing a
the date the diesel fuel was purchased.
claim for refund. In addition, the following informa-
WHERE TO FILE. The claim must be filed with
tion must be provided with each claim:
the Alabama Department of Revenue, Business &
•  Date fuel was withdrawn from storage and
License Tax Division, Motor Fuels Section, P.O.
placed in off-road vehicle or equipment;
Box 327540, Montgomery, AL 36132-7540.
•  List of off-road equipment showing type of
equipment, for example, bulldozer, fork lift, etc.;
TAX REFUND COMPUTATION.
1.  Enter the total gallons of undyed diesel fuel
and equipment identification number; and
purchased during the quarter. These gallons must
be supported by copies of invoices.
•  Number of gallons placed in off-road vehicle or
equipment.
2.  Enter the total gallons upon which this refund
claim is based. All withdrawals of undyed diesel
APPEAL PROCEDURES. According to Section
fuel for off-road use must be listed on the back of
40-2A-7, Code of Alabama 1975, you may appeal
the claim for refund form.
a denial of this claim within two years of the written
notice of denial by filing a notice of appeal with the
3.  The state excise tax on diesel fuel is $0.19 per
Alabama Tax Tribunal, 2 North Jackson Street,
gallon, effective Oct. 1, 2004.
Suite 301, Montgomery, AL 36104. You have the
4.  Multiply the number of tax-paid gallons used
option of appealing to the Circuit Court in Mont-
off-road by $0.19 to compute the total refund due.
gomery County, Alabama, or to the Alabama Cir-
cuit Court of the county in which you reside or
have a principal place of business. Please pro-
SALES TAX COMPUTATION.
5.  Enter the cost of the fuel on which the excise
vide a copy of the appeal to this office.
tax is being refunded.
If the company is individually
6.  The state sales tax rate is $0.04.
owned, this form must be signed by the owner. If
SIGNATURES.
the company is a partnership, this form must be
7.  Multiply the cost of the fuel by $0.04 to com-
signed by a partner. If the company is a corpora-
pute the state sales tax due.
tion, this form must be signed by a corporate offi-
8.  Subtract the sales tax due from the amount of
cer along with the officer’s title.
excise tax refund claimed to compute the net
PENALTIES. Any applicant who willfully files an
refund amount due.
inaccurate petition or false claim for a refund shall
be subject to a penalty of 100 percent (100%) of
INSPECTION FEE COMPUTATION:
the refund claimed, plus interest.
9.  Enter the number of gallons of undyed diesel
fuel (from line 2) purchased which was used off-
TAXPAYER ASSISTANCE. If you need further
road.
information or have any questions concerning this
10.  The inspection fee rate for undyed diesel
claim for refund, please contact the Motor Fuels
fuel is $0.02 per gallon.
Section at (334) 242-9608.
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