Instructions For Form Pda-49
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1Instructions for Form PDA-49
General information
Penalties
PDA-49G - List all tax paid bulk sales of
red dyed diesel fuel sold to
The Special Fuels which are taxable are
A penalty of 1 percent per day accrues
governmental units and for use in buses
clear or undyed diesel fuel, kerosene
for the first ten days of delinquency.
on this schedule. The total of this
which is blended with clear diesel fuel
After ten days, the tax and penalty bears
schedule will be brought forward to the
or used as a motor fuel, red dyed diesel
interest at the current rate until paid.
front of PDA-49 and listed on the
fuel sold to governmental units or bus
Failure to pay via EFT bears a penalty of
appropriate line.
companies, jet fuel, and dyed diesel fuel
5 percent. Failure to file may result in
that is being used illegally in a licensed
revocation of the license.
PDA-49J - List all bulk sales of jet fuel
motor vehicle. You must file Form PDA-
on this schedule. The total of this
LPG - CNG Sales
49, Special Fuel Tax Return, on or before
schedule will be brought forward to the
Use Form PDA-49 to report all taxable
the 23rd day of each month, showing the
front of a separate PDA-49 and the tax
sales or use of LPG and CNG. These
required information for the preceding
will be calculated at $0.05 per gallon.
include sales to vehicles not displaying a
calendar month. When mailed, the date
valid (current) Alternative Fuel Permit.
postmarked on the envelope is
A monthly total for LPG and a total of
considered the filing date. If no activity
CNG should be added from tickets and
has taken place, you must still file a
the total of each put on the front of the
return showing the word “none” in the
return.
appropriate places.
Forms
Payment of the full amount of tax shown
PDA-49 - This is the Special Fuel Tax
due must be paid via Electronic Funds
Return. The first step for the distributor
Transfer per instructions in your EFT
is to bring the total gallons listed on
Booklet.
Schedule PDA-56B Col F forward to the
All distributors, dealers and users must
front of this form and list it on the
keep accurate records of all purchases,
appropriate line. Attach a copy of
transfers, sales and use of petroleum
PDA-56B.
products and special fuel. Records must
be retained for four years.
PDA-49A - List all taxable kerosene on
this schedule. The total of this schedule
An inventory of all special fuel must be
will be brought forward to the front of
maintained. An actual measured
PDA-49 and listed on the appropriate
inventory must be taken at the end of
line.
each month. Meter readings must be
kept and taken at least at the end of each
PDA-49B - List all tax free Farm Sales,
month. You must complete a products
Residential Heating Sales, Sales to the
reconciliation for special fuel being
US Government or Exports on this
dispensed from each location using a
schedule. A separate 49B schedule must
Schedule PDA-49E.
be used for each of these categories.
Complete names and addresses
including zip codes are required for
your credits to be accepted. The total of
all 49B sales is to be brought forward to
the front of the PDA-49 Tax Return and
put on line 2.
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