Instructions For Form M-22 2010 printable pdf download

STATE OF HAWAII—DEPARTMENT OF TAXATION

INSTRUCTIONS

INSTRUCTIONS FOR FORM M-22

FORM M-22

(REV. 2010)

QUARTERLY TAX RETURN FOR ADDITIONAL FUEL TAXES DUE

General Instructions

coal-derived liquid fuels; biodiesel;

available on the Department’s website

at or you may

mixtures containing 20 percent or more

Form M-22 is completed by the

by volume of biodiesel with diesel or

contact the customer service staff of

purchaser of fuel to report and pay any

other fuels; fuels (other than alcohol)

our Taxpayer Services Branch at:

additional State license and county fuel

derived from biological materials; and

Voice: 808-587-4242

taxes due on:

any other fuel that is substantially

1-800-222-3229 (Toll-Free)

1. Diesel oil or alternative fuel

not a petroleum product and that the

initially

purchased

for

use

governor determines would yield a

Telephone for the Hearing Impaired:

off the public highways but

substantial energy security benefits or

808-587-1418

subsequently used upon the

substantial environmental benefits.

1-800-887-8974 (Toll-Free)

public highways, and

“Power-generating facility” means

Fax:

808-587-1488

2. Naphtha initially purchased for

any electricity-generating facility that

use in a power-generating facility

E-mail: Taxpayer.Services@hawaii.gov

requires a permit issued under the

but subsequently not used in a

Federal Clean Air Act (42 U.S.C. 7401-

Mail:

Taxpayer Services Branch

power-generating facility.

7671q), the Hawaii air pollution control

P.O. Box 259

The fuel tax is comprised of three parts,

law (chapter 342B, HRS), or both.

Honolulu, HI 96809-0259

the State license tax, the county fuel

tax, and the environmental response,

When to File

Signature

energy, and food security tax. The

Form M-22 must be filed on or before

Form M-22 must be signed and dated

amount of the State license tax is set by

the 20th day of the month following

by a person who is authorized to sign

legislation. The county fuel tax varies by

the close of the filing period. If the due

Form M-22.

county and is set by county ordinance.

date falls on a Saturday, Sunday, or

The environmental response, energy,

Specific Instructions

legal holiday, file by the next regular

and food security tax is $1.05 on each

workday.

Address

barrel (42 U. S. gallons) or fractional

part of a barrel of petroleum product

Where to File

If your address is outside the United

sold by a distributor to any retail dealer

States or its possessions or territo-

File Form M-22 and your fuel tax

or end user (other than a refiner) of the

ries, enter the information on the line

payment with:

petroleum product.

for “City or town, State and Postal/

Hawaii Department of Taxation

ZIP Code” in the following order: city,

Definition of Certain Terms

P.O. Box 259

province or state, postal code, and the

Used in Chapter 243, HRS

Honolulu, Hawaii 96809-0259

name of the country. Do not abbreviate

“Alternative fuel” means methanol,

the country name.

Where to Get Forms,

denatured ethanol, and other alcohols;

Instructions, and Publications

Part I – Diesel Oil

mixtures containing 85 percent or more

by volume of methanol, denatured

Line 1(a) – Enter in columns (a) through

Forms,

publications,

and

other

ethanol,

and

other

alcohols

with

documents, such as copies of Tax

(d) the number of gallons where the

gasoline or other fuels; natural gas;

Information Releases and Administrative

State license tax of 2 cents per gallon

liquefied petroleum gas; hydrogen;

Rules issued by the Department, are

was previously paid on diesel fuel

Alternative Fuel Tax Rates

City & County

County of

of Honolulu

Maui

Hawaii

Kauai

Biodiesel

12.3¢

4¢

6.2¢

/4¢

4¢

Compressed Natural Gas

2.1¢

2¢

1.5¢

1.8¢

Ethanol

4.8¢

6.2¢

3.7¢

4.3¢

Liquefied Natural Gas

7.1¢

6.9¢

4.9¢

6.1¢

LPG

10.6¢

9.5¢

8.1¢

9.5¢

Methanol

3.7¢

4.8¢

2.9¢

3.3¢

a Effective July 1, 2004, pursuant to Act 96, SLH 2004.

b Effective July 1, 2004, pursuant to Kauai County Ordinance No. 816.

e Effective October 1, 2007, pursuant to Hawaii County Resolution No. 109-07 (Draft 2).

Instructions For Form M-22 2010

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