Instructions for Form B&L: MFT-INS, B&L:MFT-APP "Motor Fuel Excise Tax License Application" - Alabama

This document contains official instructions for Form B&L: MFT-INS, and Form B&L:MFT-APP. Both forms are released and collected by the Alabama Department of Revenue.

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A
D
R
LABAMA
EPARTMENT OF
EVENUE
B&L: MFT-INS
B
& L
T
D
8/17
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
Instructions For Motor Fuel Excise Tax License Application
https://revenue.alabama.gov
Section A – APPLICANT INFORMATION
Section E – PRODUCT INFORMATION
All applicants must complete this section.
All applicants must complete this section.
Legal Business or Corporation Name. Sole proprietor enter
Types of Products. Check the applicable box for each type of
your full legal name. All others enter full legal name of busi-
product your business will handle. Note: If you check Other,
ness.
FEIN/SSN. Sole proprietor enter your Federal Employer Identi-
enter the Product Code and Product Type.
Section F – MOTOR FUEL PURCHASE/
fication Number or Social Security Number. All others enter
RECEIPT INFORMATION
your Federal Employer Identification Number.
All applicants must complete this section.
Trade Name or DBA. Enter your business trade name or DBA
name, if applicable.
For each supplier/exchange partner, provide one line of information
for each different point of origin, point of destination, and product
Federal Certificate of Registry Number. Enter the Federal
type. Attach additional pages if necessary.
Certificate of Registry Number issued under 26 U.S.C. §4101.
Name.
Enter the business name of the supplier/exchange
suppliers must provide this number. Importers, exporters, and
partner from whom you will receive motor fuel.
Note: Suppliers, terminal operators, blenders, and permissive
distributors issued a certificate, please provide the certificate
Point of Origin. Enter the city and state from which the motor
number.
fuel will be received.
Contact Person.
Enter the name, telephone number, fax
Point of Destination. Enter the city and state in which the
number, and e-mail address, if applicable, of a person the
motor fuel will be delivered.
Alabama Department of Revenue may contact regarding motor
fuel tax matters.
Product Code. Enter the product code you will receive from
this supplier/ exchange partner.
Section B – ADDRESS INFORMATION
All applicants must complete this section.
Section G – TERMINAL OPERATOR INFORMATION
Physical Location. Enter the physical location where your
If you own, operate, or otherwise control a terminal,
you must complete this section.
business is located. Note: P.O. Box is not acceptable for the
Question.
If you answer yes to this question, you must
address.
Mailing Address. Enter the mailing address of your business,
complete Section P – Storage Facility Information.
if different from the physical location.
Section H – REFINERY INFORMATION
Address for Business Records. Enter the address where the
If you own, operate, or otherwise control facilities with
business’ records can be found.
petroleum-refining capabilities in Alabama,
Section C – LICENSE INFORMATION
you must complete this section.
Attach additional pages if necessary.
All applicants must complete this section.
Attach additional pages if necessary.
Refinery Street Address. Enter the street address, city, and
License Type. Check the applicable box for each license type
zip code where the facility is located in Alabama. Note: P.O.
for which you are applying.
Box is not acceptable for the address.
Entity Number. Except for sole proprietorship or general part-
Product Code and Gallons. Enter the product code you will
nership, you must enter the 6-digit Entity Number assigned by
refine and the estimated monthly production, in gallons, of each
the Secretary of State’s Office. You may reach the Secretary of
product type.
State’s Office at (334) 242-7200.
Section I – SUPPLIER INFORMATION
Section D – TYPE OF BUSINESS OWNERSHIP
Note: All suppliers must complete
All applicants must complete section.
Section P – Storage Facility Information.
Type of Business. Check the applicable box to indicate how
If you are applying for a supplier’s license or a permissive
your business is organized.
supplier’s license, you must complete this section. Attach addi-
tional pages if necessary.
Officers/Partners/Owner/Officials. List the following information
regarding the Officers, Partners, Owner, or Officials of your
Question 2. If you answer yes, you must complete Section F –
business. (Attach Additional pages if necessary.) Corporation –
Motor Fuel Purchase/Receipt Information.
provide all corporate officers. Partnership – provide all partners.
Question 4. Enter estimate of the number of gallons of motor
Sole Proprietorship – provide owner. All others provide all
general partners, members, or managers.
fuel sold each month at the terminal rack.
A
D
R
LABAMA
EPARTMENT OF
EVENUE
B&L: MFT-INS
B
& L
T
D
8/17
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
Instructions For Motor Fuel Excise Tax License Application
https://revenue.alabama.gov
Section A – APPLICANT INFORMATION
Section E – PRODUCT INFORMATION
All applicants must complete this section.
All applicants must complete this section.
Legal Business or Corporation Name. Sole proprietor enter
Types of Products. Check the applicable box for each type of
your full legal name. All others enter full legal name of busi-
product your business will handle. Note: If you check Other,
ness.
FEIN/SSN. Sole proprietor enter your Federal Employer Identi-
enter the Product Code and Product Type.
Section F – MOTOR FUEL PURCHASE/
fication Number or Social Security Number. All others enter
RECEIPT INFORMATION
your Federal Employer Identification Number.
All applicants must complete this section.
Trade Name or DBA. Enter your business trade name or DBA
name, if applicable.
For each supplier/exchange partner, provide one line of information
for each different point of origin, point of destination, and product
Federal Certificate of Registry Number. Enter the Federal
type. Attach additional pages if necessary.
Certificate of Registry Number issued under 26 U.S.C. §4101.
Name.
Enter the business name of the supplier/exchange
suppliers must provide this number. Importers, exporters, and
partner from whom you will receive motor fuel.
Note: Suppliers, terminal operators, blenders, and permissive
distributors issued a certificate, please provide the certificate
Point of Origin. Enter the city and state from which the motor
number.
fuel will be received.
Contact Person.
Enter the name, telephone number, fax
Point of Destination. Enter the city and state in which the
number, and e-mail address, if applicable, of a person the
motor fuel will be delivered.
Alabama Department of Revenue may contact regarding motor
fuel tax matters.
Product Code. Enter the product code you will receive from
this supplier/ exchange partner.
Section B – ADDRESS INFORMATION
All applicants must complete this section.
Section G – TERMINAL OPERATOR INFORMATION
Physical Location. Enter the physical location where your
If you own, operate, or otherwise control a terminal,
you must complete this section.
business is located. Note: P.O. Box is not acceptable for the
Question.
If you answer yes to this question, you must
address.
Mailing Address. Enter the mailing address of your business,
complete Section P – Storage Facility Information.
if different from the physical location.
Section H – REFINERY INFORMATION
Address for Business Records. Enter the address where the
If you own, operate, or otherwise control facilities with
business’ records can be found.
petroleum-refining capabilities in Alabama,
Section C – LICENSE INFORMATION
you must complete this section.
Attach additional pages if necessary.
All applicants must complete this section.
Attach additional pages if necessary.
Refinery Street Address. Enter the street address, city, and
License Type. Check the applicable box for each license type
zip code where the facility is located in Alabama. Note: P.O.
for which you are applying.
Box is not acceptable for the address.
Entity Number. Except for sole proprietorship or general part-
Product Code and Gallons. Enter the product code you will
nership, you must enter the 6-digit Entity Number assigned by
refine and the estimated monthly production, in gallons, of each
the Secretary of State’s Office. You may reach the Secretary of
product type.
State’s Office at (334) 242-7200.
Section I – SUPPLIER INFORMATION
Section D – TYPE OF BUSINESS OWNERSHIP
Note: All suppliers must complete
All applicants must complete section.
Section P – Storage Facility Information.
Type of Business. Check the applicable box to indicate how
If you are applying for a supplier’s license or a permissive
your business is organized.
supplier’s license, you must complete this section. Attach addi-
tional pages if necessary.
Officers/Partners/Owner/Officials. List the following information
regarding the Officers, Partners, Owner, or Officials of your
Question 2. If you answer yes, you must complete Section F –
business. (Attach Additional pages if necessary.) Corporation –
Motor Fuel Purchase/Receipt Information.
provide all corporate officers. Partnership – provide all partners.
Question 4. Enter estimate of the number of gallons of motor
Sole Proprietorship – provide owner. All others provide all
general partners, members, or managers.
fuel sold each month at the terminal rack.
Section J – BLENDER INFORMATION
Section N – MOTOR FUEL
TRANSPORTER INFORMATION
If you will blend petroleum products in Alabama, you must
complete this section. Attach additional pages if necessary.
If you plan to transport motor fuel for hire,
you must complete this section.
Estimated Taxable Gallons. Enter the total estimated number
of gallons of product that you will blend with gasoline and/or
Question 1. Check all boxes that apply.
diesel fuel each month.
Question 2. Check the applicable box(s) for each mode of
Blending Site Physical Address. Enter the physical address,
transportation you will use to transport motor fuel.
city, and zip code for each blending facility. Note: P.O. Box is
Section O – AVIATION FUEL PURCHASER
Enter an estimate of the number of gallons of aviation gasoline
not acceptable for the address.
Tank Capacity (Gallons). Enter the total number of gallons
and/or jet fuel that you will purchase from licensed supplier(s)
that each tank will hold.
each month.
Description of Blending Operation. Provide a detailed de-
Section P – STORAGE FACILITY INFORMATION
scription of your blending operations.
Complete each section for motor fuel storage facilities you
Section K – DISTRIBUTOR INFORMATION
own and/or lease. Attach additional pages if necessary.
If you are applying for a distributor’ s license,
Terminal Control Number (For terminal facilities only). Enter
you must complete this section.
the terminal control number assigned to the facility by the IRS.
Question 1. If you answer yes, you must complete Section
Physical Location. Enter the physical address, city, state, and
M – Importer Information.
zip code where the facility is located. Note: P.O. Box is not ac-
Question 2. If you answer yes, you must complete Section L –
How will the motor fuel be received? Explain how products
Exporter Information.
ceptable for the address.
will be received into the facility.
Question 5. Enter estimate of the number of gallons of motor
Product Code. Enter all of the product codes that will be stored
fuel that you will purchase in Alabama each month.
in the facility.
Section L – EXPORTER INFORMATION
Storage Capacity. Enter the total number of gallons that can
If you plan to export motor fuel from Alabama,
be held at the facility.
you must complete this section.
Section Q – PRE-COLLECTION AGREEMENT
Question 1. Check the applicable box for each mode of trans-
Permissive Suppliers must complete this section.
portation you will use when removing motor fuel from Alabama.
Export States. List each state you plan to export motor fuel to
Authorized Representative’s Name. Enter the name of person
and the license/registration number for each of those states.
authorized to sign this agreement.
Question 5. Enter estimate of the number of gallons of motor
Title.
Enter the title of the person authorized to sign this
fuel that you will purchase from licensed supplier(s) each month.
agreement.
Authorized Representative’s Signature and Date. Authorized
Section M – IMPORTER INFORMATION
representative sign and date the application in the spaces
If you plan to import motor fuel into Alabama,
provided.
you must complete this section.
Telephone Number/Fax Number/E-mail. Enter the authorized
Question 1. If you answer yes, you will be licensed as an
representative’s telephone number, fax number, and e-mail ad-
importer, required to obtain a bond in the amount of $2,000 or
dress, if applicable.
an amount equal to twice the average monthly tax liability,
Section R – CERTIFICATION
whichever is greater, and report monthly.
All applicants must complete this section.
Question 2. If you answer yes, you will be licensed as an
importer, required to obtain a bond in the amount of $2,000 or
Authorized Representative’s Name. Enter the name of person
an amount equal to twice the average monthly tax liability,
authorized to sign this agreement.
whichever is greater, and report monthly.
Title.
Enter the title of the person authorized to sign this
Question 3. If you answer yes, you will be licensed as an
agreement.
importer, required to obtain a bond in the amount of $2,000 or
Authorized Representative’s Signature and Date. Authorized
an amount equal to twice the average monthly tax liability,
representative sign and date the application in the spaces
whichever is greater, and report and pay the Alabama tax on or
provided.
before the third day after the fuel is imported.
Telephone Number/Fax Number/E-mail. Enter the authorized
Question 4. Check the applicable box for each mode of trans-
representative’s telephone number, fax number, and e-mail ad-
portation you will use to bring motor fuel into Alabama.
dress, if applicable.
Import States. List each state you plan to import motor fuel
PLEASE MAIL COMPLETED LICENSE APPLICATION TO:
from and the license/registration number for each of those
Alabama Department of Revenue
states.
Business & License Tax Division
Question 6. Enter estimate of the number of gallons of motor
Motor Fuels Section
fuel that you will import into Alabama each month.
P.O. Box 327540
Montgomery, AL 36132-7540
https://revenue.alabama.gov
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