Instructions For Form M-22 2010 (Page 2 of 2) in pdf

INSTRUCTIONS

Page 2

FORM M-22

(REV. 2010)

initially purchased for use off the public

table below for the alternative fuel tax

where no tax was previously paid on

highways, but subsequently used on

rates.

naphtha purchased.

the public highways.

Line 4(c) – Multiply line 4(a) by line

Line 6(b) – The tax rate is the sum

Line 1(b) – The tax rate is the sum of

4(b) and enter the result in columns (a)

of the State license tax rate and the

the State license tax rate for use upon

through (d). Add the amounts reported

county fuel tax rate for all other types

public highways and the county fuel tax

on line 4(c) in columns (a) through (d),

of liquid fuel (i.e., naphtha not used in a

rate less the State license tax rate for

and report the total in column (e). If

power-generating facility).

off highway use.

you are reporting more than one type of

Line 6(c) – Multiply line 6(a) by line

alternative fuel, add the amounts from

Line 1(c) – Multiply line 1(a) by line

6(b) and enter the result in columns (a)

each alternative fuel type schedule,

1(b) and enter the result in columns (a)

through (d). Add the amounts reported

and report the total amounts in columns

through (d). Add the amounts reported

on line 6(c) in columns (a) through (d),

(a) through (d), and the grand total of

on line 1(c) in columns (a) through (d),

and report the total in column (e).

columns (a) through (d) in column (e).

and report the total in column (e).

Line 7 – Add column (e), lines 5(c) and

Part III – Naphtha

Line 2(a) – Enter in columns (a) through

6(c).

(d) the number of gallons where no

Lines 5(a) – Enter in columns (a)

Line 8 – Add column (e), lines 3, 4(c)

tax was previously paid on diesel fuel

through (d) the number of gallons

and 7. The total taxes now due and

initially purchased for use off the public

where the state license tax of 1 cent

payable as shown on line 8 must be

highways, but subsequently used on

or 2 cents per gallon was previously

paid in full with Form M-22. The tax

the public highways.

paid on naphtha initially purchased

may be paid by check or money order

for use in a power-generating facility

Line 2(b) – The tax rate is the sum of

made payable to the “Hawaii State Tax

but subsequently not used in a power-

the State license tax rate for use upon

Collector” in U.S. dollars drawn on any

generating facility.

The tax rate for

public highways and the county fuel tax

bank in the U.S. Do not send cash. To

naphtha sold before July 1, 2009 for

rate.

ensure that your payment is applied

use in a power generating facility is 1

correctly, please type or print on your

cent per gallon. The tax rate for sales

Line 2(c) – Multiply line 2(a) by line

check or money order: (1) “Fuel”, (2)

on or after July 1, 2009 is 2 cents per

2(b) and enter the result in columns (a)

your federal employer identification

gallon.

See the definition of power-

through (d). Add the amounts reported

number (FEIN) or social security

generating facility contained in these

on line 2(c) in columns (a) through (d),

number (SSN), and (3) the period end

instructions.

and report the total in column (e).

ing date (MM/YY) and form number

Lines 5(b) – The tax rate is the sum of

Line 3 – Add column (e), lines 1(c) and

being filed (ex. 03/10 M-22).

the State license tax rate and the county

2(c).

fuel tax rate for naphtha not used in a

Part II – Alternative Fuel

power-generating facility less the State

Part V – Summary of Gallons

license tax rate for naphtha used in a

Line 4(a) – Enter in columns (a)

in the County of Maui

power-generating facility.

through (d) the type of alternative fuel

Lines 8-10 – Specify by island the

and the number of gallons purchased

Lines 5(c) – Multiply line 5(a) by the

number of gallons that are subject to

where no tax was previously paid

applicable tax rate on line 5(b) and

the additional fuel taxes as reported in

and the alternative fuel was initially

enter the result in columns (a) through

column (b) in Parts I, II, and III for the

purchased for use off the public

(d). If you previously paid the tax at

county of Maui. Enter the number of

highways but subsequently used upon

the rate of 1 cent per gallon, multiply

gallons of each type of fuel purchased

the public highways. If you purchased

line 5(a) by the higher tax rate. If you

for use on the island of Lanai in column

more than one type of alternative fuel,

previously paid the tax at the rate of 2

(a), on the island of Molokai in column

attach a separate schedule for each

cents per gallon, use the lower tax rate.

(b), and on the island of Maui in column

type of alternative fuel reporting the

Add the amounts reported on line 5(c)

(c).

Add the amounts reported in

information for lines 4(a) through 4(c).

in columns (a) through (d), and report

columns (a) through (c) for each fuel

See the definition of alternative fuel on

the total in column (e).

type and report the total in column (d).

page 1.

Lines 6(a) – Enter in columns (a)

Line 4(b) – Enter the tax rate for the

through (d) the number of gallons

alternative fuel purchased. See the

Instructions For Form M-22 2010 Page 2

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