Clear Form
STATE OF HAWAII — DEPARTMENT OF TAXATION
TAX
FUEL TAX CREDIT FOR COMMERCIAL FISHERS
FORM
YEAR
(NOTE: If you are claiming the Ethanol Facility Tax Credit, no other credit
N-163
20__
can be claimed for the same taxable year.)
(REV. 2006)
Or fiscal year beginning
, 20
and ending
, 20
ATTACH THIS SCHEDULE TO FORM N-11, N-12, N-15, N-20,
N-30, N-35, N-40, OR N-70NP
Name
SSN or FEIN
PART I — COMPUTATION OF TAX CREDIT FOR COMMERCIAL FISHERS
Note: If only the distributive share(s) of the credit is being claimed on Form N-163, begin on Line 4.
1.
Enter the number of gallons of diesel oil purchased and used by the principal operator.............................
2.
Multiply the number of gallons from Line 1 by $.01 and enter the amount here (Line 1 x $.01). .................
$
3.
Add the amount of credit from Part II, Line 3, Columns A through D, and enter total here..........................
$
4.
Flow through of tax credit received from other entities, if any.
Check the applicable box below. Enter the name and Federal Employer I.D. No. of entity
__________________________________________________________________________________
£
a S corporation shareholder — enter amount from Schedule K-1 (Form N-35), line 12a
£
b Partner — enter amount from Schedule K-1 (Form N-20), line 13
£
c Beneficiary — enter amount from Schedule K-1 (Form N-40), line 10
£
d Patron — enter amount from federal Form 1099-PATR .....................................................................
$
5.
Add the credit from Lines 2, 3, and 4. Enter the total here and on Schedule CR, Line 17 (for Form
N-11, N-12, N-15, N-30, and N-70NP filers) (rounded to the nearest dollar);
or Form N-40, Schedule F, line 1, whichever is applicable.. .......................................................................
$
PART II — WORKSHEET FOR GASOLINE PURCHASED AND USED BY PRINCIPAL OPERATOR
Column A
Column B
Column C
Column D
City & County of
County of
County of
County of
Honolulu
Maui
Hawaii
Kauai
1.
Enter the number of gallons of
gasoline purchased and used by the
principal operator.
2.
Rate
x $.325
x $.340/.320*
x $.248
x $.290
3.
Multiply the number of gallons from
Line 1 by the rate listed on Line 2
(Line 1 x Line 2).
$
$
$
$
*Effective July 1, 2006, pursuant to Maui County Resolution No. 06-44.
FORM N-163