Instructions for Form B&L: DRSB "Claim for Diesel Fuel Tax Refund '" Steam Boilers/Turbin" - Alabama

This document contains official instructions for Form B&L: DRSB, Claim for Diesel Fuel Tax Refund - Steam Boilers/Turbin - a form released and collected by the Alabama Department of Revenue. An up-to-date fillable Form B&L: DRSB is available for download through this link.

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A
D
r
B&L: DRISB
lAbAmA
epArtment of
evenue
4/19
Instructions for preparing form b&l: DrSb
Claim for Diesel fuel tax refund
WHO MAY FILE. Any person who has purchased
DOCUMENTATION REQUIRED. Copies of pur-
undyed diesel fuel tax-paid and used the diesel
chase invoices indicating the fuel type and
fuel in designated steam boilers or turbines.
amount of tax paid must be included when filing a
claim for refund. In addition, the following informa-
WHEN TO FILE. Only one claim per quarter may
tion must be provided with each claim:
be filed by any taxpayer. The statute of limitations
•  Date fuel was withdrawn from storage and
for filing for a refund is within two (2) years from
placed in steam boilers or turbines;
the date the diesel fuel was purchased.
•  List of off-road equipment showing type of
WHERE TO FILE. The claim must be filed with
equipment, (steam boiler or turbine) and equip-
the Alabama Department of Revenue, Business &
ment identification number; and
License Tax Division, Motor Fuels Section, P.O.
•  Number of gallons placed in the steam boiler or
Box 327540, Montgomery, AL 36132-7540.
turbine.
APPEAL PROCEDURES. According to Section
TAX REFUND COMPUTATION.
40-2A-7, Code of Alabama 1975, you may appeal
1.  Enter the total gallons of undyed diesel fuel
a denial of this claim within two years of the written
purchased during the quarter. These gallons must
notice of denial by filing a notice of appeal with the
be supported by copies of invoices.
Alabama Tax Tribunal, 7515 Halcyon Summit
2.  Enter the total gallons upon which this refund
Drive, Suite 103, Montgomery, AL 36117. You
claim is based. All withdrawals of undyed diesel
have the option of appealing to the Circuit Court in
fuel for off-road use must be listed on the back of
Montgomery County, Alabama, or to the Alabama
the claim for refund form.
Circuit Court of the county in which you reside or
have a principal place of business. Please pro-
3.  The state excise tax per gallon of diesel fuel.
vide a copy of the appeal to this office.
4.  Multiply the number of tax-paid gallons used
If the company is individually
owned, this form must be signed by the owner. If
off-road by the state excise tax on line 3 to com-
SIGNATURES.
the company is a partnership, this form must be
pute the total refund due.
signed by a partner. If the company is a corpora-
tion, this form must be signed by a corporate offi-
cer along with the officer’s title.
SALES TAX COMPUTATION.
5.  Enter the cost of the fuel on which the excise
PENALTIES. Any applicant who willfully files an
tax is being refunded.
inaccurate petition or false claim for a refund shall
6.  The state sales tax rate.
be subject to a penalty of 100 percent (100%) of
the refund claimed, plus interest.
7.  Multiply line 5 by line 6.
TAXPAYER ASSISTANCE. If you need further
8.  Subtract the sales tax due from the amount of
information or have any questions concerning this
excise tax refund claimed to compute the net
claim for refund, please contact the Motor Fuels
refund amount due.
Section at (334) 242-9608.
A
D
r
B&L: DRISB
lAbAmA
epArtment of
evenue
4/19
Instructions for preparing form b&l: DrSb
Claim for Diesel fuel tax refund
WHO MAY FILE. Any person who has purchased
DOCUMENTATION REQUIRED. Copies of pur-
undyed diesel fuel tax-paid and used the diesel
chase invoices indicating the fuel type and
fuel in designated steam boilers or turbines.
amount of tax paid must be included when filing a
claim for refund. In addition, the following informa-
WHEN TO FILE. Only one claim per quarter may
tion must be provided with each claim:
be filed by any taxpayer. The statute of limitations
•  Date fuel was withdrawn from storage and
for filing for a refund is within two (2) years from
placed in steam boilers or turbines;
the date the diesel fuel was purchased.
•  List of off-road equipment showing type of
WHERE TO FILE. The claim must be filed with
equipment, (steam boiler or turbine) and equip-
the Alabama Department of Revenue, Business &
ment identification number; and
License Tax Division, Motor Fuels Section, P.O.
•  Number of gallons placed in the steam boiler or
Box 327540, Montgomery, AL 36132-7540.
turbine.
APPEAL PROCEDURES. According to Section
TAX REFUND COMPUTATION.
40-2A-7, Code of Alabama 1975, you may appeal
1.  Enter the total gallons of undyed diesel fuel
a denial of this claim within two years of the written
purchased during the quarter. These gallons must
notice of denial by filing a notice of appeal with the
be supported by copies of invoices.
Alabama Tax Tribunal, 7515 Halcyon Summit
2.  Enter the total gallons upon which this refund
Drive, Suite 103, Montgomery, AL 36117. You
claim is based. All withdrawals of undyed diesel
have the option of appealing to the Circuit Court in
fuel for off-road use must be listed on the back of
Montgomery County, Alabama, or to the Alabama
the claim for refund form.
Circuit Court of the county in which you reside or
have a principal place of business. Please pro-
3.  The state excise tax per gallon of diesel fuel.
vide a copy of the appeal to this office.
4.  Multiply the number of tax-paid gallons used
If the company is individually
owned, this form must be signed by the owner. If
off-road by the state excise tax on line 3 to com-
SIGNATURES.
the company is a partnership, this form must be
pute the total refund due.
signed by a partner. If the company is a corpora-
tion, this form must be signed by a corporate offi-
cer along with the officer’s title.
SALES TAX COMPUTATION.
5.  Enter the cost of the fuel on which the excise
PENALTIES. Any applicant who willfully files an
tax is being refunded.
inaccurate petition or false claim for a refund shall
6.  The state sales tax rate.
be subject to a penalty of 100 percent (100%) of
the refund claimed, plus interest.
7.  Multiply line 5 by line 6.
TAXPAYER ASSISTANCE. If you need further
8.  Subtract the sales tax due from the amount of
information or have any questions concerning this
excise tax refund claimed to compute the net
claim for refund, please contact the Motor Fuels
refund amount due.
Section at (334) 242-9608.