Instructions for Form B&L: MFT-PREFG "Exempt Entity Petition for Refund - Federal Government" - Alabama

This document contains official instructions for Form B&L: MFT-PREFG, Exempt Entity Petition for Refund - Federal Government - a form released and collected by the Alabama Department of Revenue. An up-to-date fillable Form B&L: MFT-PREFG is available for download through this link.

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Download Instructions for Form B&L: MFT-PREFG "Exempt Entity Petition for Refund - Federal Government" - Alabama

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B&L: MFT-PREFG-INS
4/19
A
D
r
lAbAmA
epArtment of
evenue
Instructions for form b&l: mft-prefG
exempt entity petition for refund
WHO MAY FILE. An exempt entity that is listed in
DOCUMENTATION REQUIRED. A copy of receipts/
Section 40-17-329(e)(1) and that purchases gasoline,
invoices or a credit card company report of purchases
undyed diesel fuel, aviation gas, and/or jet fuel with the
must be attached to the petition for refund. The credit
state 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
(2) years from the date that the fuel was purchased by
APPEAL PROCEDURES. According to Section 40-
the federal government 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, 7515 Halcyon Summit Drive, Suite 103,
Tax Division, Motor Fuels Section, P.O. Box 327540,
Montgomery, AL 36117. 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
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
TAX REFUND CALCULATION.
fuel, aviation gas, and jet fuel gallons purchased
office.
with the excise tax paid.
2. The state excise tax rate per gallon of gasoline,
PENALTIES. Any applicant who willfully files an
undyed diesel fuel, aviation gas or jet fuel.
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.
B&L: MFT-PREFG-INS
4/19
A
D
r
lAbAmA
epArtment of
evenue
Instructions for form b&l: mft-prefG
exempt entity petition for refund
WHO MAY FILE. An exempt entity that is listed in
DOCUMENTATION REQUIRED. A copy of receipts/
Section 40-17-329(e)(1) and that purchases gasoline,
invoices or a credit card company report of purchases
undyed diesel fuel, aviation gas, and/or jet fuel with the
must be attached to the petition for refund. The credit
state 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
(2) years from the date that the fuel was purchased by
APPEAL PROCEDURES. According to Section 40-
the federal government 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, 7515 Halcyon Summit Drive, Suite 103,
Tax Division, Motor Fuels Section, P.O. Box 327540,
Montgomery, AL 36117. 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
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
TAX REFUND CALCULATION.
fuel, aviation gas, and jet fuel gallons purchased
office.
with the excise tax paid.
2. The state excise tax rate per gallon of gasoline,
PENALTIES. Any applicant who willfully files an
undyed diesel fuel, aviation gas or jet fuel.
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.