Instructions For Form Au-736 - Motor Vehicle Fuels Tax Refund Claim - Connecticut - 2007
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1Instructions
Your motor vehicle fuels tax refund claim for fuel used during
Line 9 - Gross refund: Use this table to calculate the proper tax
calendar year 2007 must:
refund rate based on when your purchase was made.
1. Be filed with DRS on or before May 31, 2008; and
2007 Tax Refund Rates for
Only
Motor Buses
2. Involve at least 200 gallons of fuel eligible for tax refund.
January 1, 2007, through June 30, 2007, Purchases
The appropriate fuel type and claim type box must be marked on
Diesel ................................... 26¢ per Gallon
the front of this form in order to process this claim. You must file a
separate Form AU-736, Motor Vehicle Fuels Tax Refund Claim,
Motor Vehicle Fuels ........... 25¢ per Gallon
for each motor vehicle fuel type and claim type.
July 1, 2007, through December 31, 2007, Purchases
Provide a telephone number where DRS can contact you.
Diesel ................................... 37¢ per Gallon
You must indicate your Connecticut Tax Registration Number,
Motor Vehicle Fuels ........... 25¢ per Gallon
Federal Employer Identification Number (FEIN), or Social Security
You must file a separate Form AU-736 for each fuel type and
Number (SSN) in the space provided.
each claim type in effect between January 1, 2007, and
For all purchases of fuel listed, you must attach a copy of each
June 30, 2007. You must also file a separate Form AU-736 for
numbered slip or invoice issued at the time of the purchase. The
each fuel type and each claim type in effect between
slip or invoice may be the original or a photocopy and must show:
July 1, 2007, and December 31, 2007.
•
Date of purchase;
2007 Motor Vehicle Fuels Tax Refund Rates
•
Name and address of the seller which must be printed or
rubber stamped on the slip or invoice;
for
Only
Taxicabs and Livery
•
Name and address of the purchaser which must be the name
and address of the person or entity filing the claim for refund;
Purchases
January 1, 2007, through June 30, 2007,
•
Number of gallons of fuel purchased;
Diesel ................................... 13¢ per Gallon
•
Price per gallon;
Motor Vehicle Fuels ......... 12.5¢ per Gallon
•
Total amount paid; and
July 1, 2007, through December 31, 2007, Purchases
•
If payment is made within a discounted period, provide proof
Diesel ................................. 18.5¢ per Gallon
of amount paid.
Motor Vehicle Fuels ......... 12.5¢ per Gallon
You must retain records to substantiate your refund claim for at
You must file a separate Form AU-736 for each fuel type and
least three years following the filing of the claim and make them
each claim type in effect between January 1, 2007, and
available to DRS upon request.
June 30, 2007. You must also file a separate Form AU-736 for
each fuel type and each claim type in effect between
Motor bus companies must attach a copy of their certificate of
July 1, 2007, and December 31, 2007.
public convenience and necessity issued under Chapter 244 of
the Connecticut General Statutes with each claim filed.
Taxicab operators must attach a copy of their certificate of public
Mail the completed refund application to:
convenience and necessity issued under Chapter 244a of the
Department of Revenue Services
Connecticut General Statutes with each claim filed.
Excise Taxes Unit
25 Sigourney Street
Livery service operators must attach a copy of their permit issued
Hartford CT 06106-5032
under Chapter 244b of the Connecticut General Statutes with each
claim filed. Livery service vehicles are refunded at half the motor
Additional Information
vehicle fuels tax rate.
If you need additional information or assistance, call the
Line 9 Only - Rounding Off to Whole Dollars: You must round off
Excise Taxes Unit at 860-541-3224, Monday through Friday,
cents to the nearest whole dollar on your motor vehicle fuels tax
8:30 a.m. to 4:30 p.m.
Visit the DRS website at
refund claim. Round down to the next lowest dollar all amounts
to download and print Connecticut tax forms.
that include 1 through 49 cents. Round up to the next highest
dollar all amounts that include 50 through 99 cents. However, if
Your refund will be applied against any outstanding
you need to add two or more amounts to compute the total to enter
DRS tax liability.
on a line, include cents and round off only the total. If you do not
round, DRS will disregard the cents.
Example: Add two amounts ($1.29 + $3.21) to compute the total
($4.50) to enter on a line. $4.50 is rounded to $5.00 and entered
on the line.
Form AU-736 Back (Rev. 07/07)
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