Michigan Motor Fuel

General Requirements

1. Gasohol must be reported as the amount of ethanol in the blend, a separate Product and Product Code needs to be used for each Blend percentage.
   Example: E00 is 100% ethanol, E99 is 99% ethanol, etc. This is the same case for methanol. M00 is 100% methanol, M99 is 99% methanol, etc.
2. A separate Product and Product Code for each blend percentage of Biodiesel (dyed and undyed) must be set up.  
   Example: D00 is 100% dyed biodiesel, D99 is 99% dyed biodiesel, B00 - B99 for undyed biodiesels, etc.
3. The Sub Product Code must be used when reporting the Product Code.  Roll-up codes (ie. 228, 160, 124, etc.) are not allowed.  

General information regarding Motor Fuel can be found here.

Michigan Tax Return Setup

Licenses Setup

• Importer License Number – Enter the company’s Michigan importer motor fuel license.
• Supplier License Number - Enter the company’s Michigan supplier motor fuel license.
• Exporter License Number - Enter the company’s Michigan exporter motor fuel license.
• Blender License Number - Enter the company’s Michigan blender motor fuel license.
• Account Number (FEIN/TR) - Enter the company’s FEIN number or TR number.
• Contact Person Name – Enter the company’s motor fuel contact person.
• E-mail Address - Enter the company’s motor fuel email contact.

Tax Rates and Fees Setup

• Gasoline Tax Rate ($) – Save the Gasoline Tax Rate.
• Ethanol Blends (E70-E99) ($) - Save the ethanol blends tax rate.
• Undyed Petroleum Diesel ($) - Save the tax rate for undyed petroleum diesel.
• Undyed Biodiesel (B05 or higher) – Save the tax rate for undyed biodiesel.
• Aviation - Save the tax rate for aviation fuels.
• Collection Allowance

Report Setup – Fuel Supplier Return (popup when running 340-SUP)

• Non-taxable use – Enter the gallons for non-taxable use.  There should be an area for Gasoline, Ethanol Blends, Undyed Petroleum Diesel, Undyed Biodiesel, and Dyed Diesel.
• Tax recovered that was deducted as uncollectible – Enter total Motor Fuel tax dollars that were previously deducted as uncollectible but were later recovered.  There should be an area for all 5 columns on the first page of the report (Gasoline, Ethanol Blends, Undyed Petroleum Diesel, Undyed Biodiesel, and Aviation).
• Credit for interstate flights – Amount for user to enter credit for interstate flights.  There should be one area for Aviation.
  
• Penalty – Enter the dollar amount for any applicable Penalty.
• Interest - Enter the dollar amount for any applicable Interest.

Report Setup – Blender Monthly Tax Return (popup when running 900-BLN)

• Non-taxable use – Enter the gallons for non-taxable use.  There should be an area for Gasoline, Ethanol Blends, Undyed Petroleum Diesel, Undyed Biodiesel, and Aviation.
• Penalty – Enter the dollar amount for any applicable Penalty.
• Interest - Enter the dollar amount for any applicable Interest.

Report Setup – Fuel Importer Monthly (popup when running 440-IMP)

• Non-taxable use - Enter the gallons for non-taxable use.  There should be an area for Gasoline, Ethanol Blends, Undyed Petroleum Diesel, Undyed Biodiesel, and Dyed Diesel.
• Penalty – Enter the dollar amount for any applicable Penalty.
• Interest - Enter the dollar amount for any applicable Interest.

EDI Setup

• Taxpayer Name (35 character max)
• EDI Password (10 characters)
• 637 Permit Number – from state
• Taxpayer Address 1 (35) – Default to company address
• Taxpayer Address 2 (35)
• Taxpayer City (30) – Default to company city
• Taxpayer State (2) – Default to company state
• Taxpayer Zip (11) – Default to company zip code
• Taxpayer Country (2) – Default to ‘US’
• General Contact Person Name (35)
• General Contact Phone Number (14)
• General Contact Fax Number (10)
• General Contact Email Address (80)
• EDI Contact Person Name (35)
• EDI Contact Phone Number (14)
• EDI Contact Fax Number (10)
• EDI Contact Email Address (80)
• Mailing Name (35)
• Mailing Address 1 (35) – Default to company address
• Mailing Address 2 (35)
• Mailing City (30) – Default to company city
• Mailing State (2) – Default to company state
• Mailing Zip (11) – Default to company zip code
• Mailing Country (2) – Default to ‘US’
• Test / Production – Select whether the file is a test or production file.
• Return Type – Select whether the file is Original, Replace, Resubmission, Corrected, or Supplemental .

Note: The number in () indicates the character limit of that field.

Uniformity Setup

• Name of Carrier – For applying a carrier to Invoices (used on Schedules)
• Carrier Tax ID – Tax ID for carrier on invoices (used on Schedules)
• Default Mode of Transportation
• Default Gallons – Choose Net or Gross gallons.

Michigan Reports Window

Note: Reports for validation only.  All reporting is electronic.

1. Reports

• Importer Schedule of Receipts (401-XR)
• Supplier Schedule of Receipts (301-SR)
• Blender Schedule of Receipts
• Importer Schedule of Disbursements (402-XD)
• Supplier Schedule of Disbursements (302-SD)
• Blender Schedule of Disbursements
• Schedule of Exports
• Schedule of Diversions (303-DV)
• Fuel Importer Return (440-IMP)
• Fuel Supplier Return (340-SUP)
• Blender Monthly Tax Return (900-BLN)
• Exporter Quarterly Report (540-EXP)
• EDI File

2. Date

• Start Date
• End Date
• Fiscal Month Start
• Fiscal Month End
• EDI File Path

3. Michigan Setup Areas

• Company Licenses
• Customer Licenses
• Tax Rates
• EDI Setup

Michigan Motor Fuel Schedules of Receipts

Importer Schedules

• 1 – Gallons of fuel imported/acquired Michigan tax paid to supply source  (MI1R)
• 2C – Gallons imported from outside the United States with Michigan tax not paid at time of purchase.  A separate schedule must be filed for each State/Province/Country of Origin.  (MI2C)
• 3B – Total gallons imported from bulk storage outside Michigan.  A separate schedule must be filed for each State/Province/Country of Origin.  (MI3B)

Supplier Schedules

• 1 – Gallons of fuel imported/acquired Michigan tax paid to supply source.  (MI1R)
• 2C – Gallons imported from outside the United States.  A separate schedule must be filed for each State/Province/Country of Origin.  (MI2C)
• 2X – Gallons received from other suppliers on exchange agreement above the terminal rack.  (MI2X)
• 3 – Gallons imported from another state.   A separate schedule must be completed for each State/Province/Country of Origin.  (MI3R)

Requirements

1. All of the Schedules of Receipts should be produced at the same time.
2. Purchase Invoices and Sales Invoices are the source of data for these schedules.
3. The Schedules of Receipts should be grouped based on the Schedule Code and the Product Code with each Schedule Code and Product Code on a separate page.
4. Each page should include a subtotal of that page.
5. The detail line items on each page should be sorted by Invoice Date / Bill of Lading number (ticket number).
6. The total of all detail lines from all pages should be printed at the bottom of the final page of each Schedule Type.
7. All reported gallons must be whole numbers.

Data Mapping

Michigan Motor Fuel Schedules of Disbursements

Importer Schedules

• 5 – Gallons of taxable fuel removed, sold or imported.  Do not include gallons reported on other Disbursement Schedules.  (MI5R)
• 5C – Gallons of Aviation Fuel sold to Aviation Fuel Registrants for resale.  (MI5C)
• 5F – Gallons of dyed diesel fuel sold/used for taxable purposes, Michigan tax collected/due.  (MI5F)
• 6F – Gallons of dyed diesel fuel sold or removed for tax-exempt purposes.  (MI6F)
• 8 – Gallons sold tax-free to U.S. Government   (MI8)
• 9 – Gallons sold tax-free to state and/or local government.  Gasoline and diesel fuels only.  (MI9)
• 10G – Gallons sold tax-free to non-profit, parochial or denominational school, college or university, for use in buses to transports students to authorized school functions.  (MI10G)
• 10M - Gallons of gasoline sold tax-free to feedstock users.  (MI10M)

Exporter Schedules

• 7A – Gallons exported, destination state tax paid  (MI7A)
• 7B – Gallons exported, Michigan tax paid   (MI7B)

Supplier Schedules

• 5 – Gallons of taxable fuel removed, sold or imported.  Do not include gallons reported on other disbursement schedules (MI5R)
• 5C – Gallons of aviation fuel sold to Aviation Fuel Registrants for resale (MI5C)
• 5F – Gallons of dyed diesel/dyed biodiesel fuel sold/used for taxable purposes with Michigan tax collected.  (MI5F)
• 6F – Gallons of dyed diesel/dyed biodiesel fuel sold or removed for tax-exempt purposes.  (MI6F)
• 6P – Gallons sold to licensed suppliers for immediate delivery outside Michigan, with Michigan tax not collected.   (MI6P)
• 6X – Gallons delivered to another supplier or permissive suppliers on exchange agreement above the terminal rack.   (MI6X)
• 7A – Gallons exported by supplier or sold for export – Destination state tax collected or accrued.  (Michigan tax was not collected.)  Attach separate schedule for each State/Province/Country.  (MI7A)
• 7B – Gallons sold for export with Michigan tax collected.  Attach separate schedule for each State/Province/Country.  (MI7B)
• 8 – Gallons sold tax-free to U.S. government located in Michigan.  (MI8)
• 9 – Gallons sold tax-free to state and/or local government Michigan, including public schools.  Gasoline, ethanol blends, undyed diesel, undyed biodiesel, and dyed biodiesel only.  (MI9)
• 10B – Gallons of Foreign Trade Zone aviation fuel disbursed.  (MI10B)
• 10F – Gallons delivered into tax-free terminal storage.  Must be a qualified Michigan terminal.  (MI10F)
• 10G – Gallons sold tax-free to non-profit, private, parochial or denominational school, college or university, used in buses for transportation of students for authorized functions.  (MI10G)
• 10M – Gallons of gasoline and ethanol blends sold tax-free to fuel feedstock users.  (MI10M)
• 13C – Gallons for tax-exempt credit card sales made to the United States government.  (MI13C)
• 13F – Gallons in which the tax has been deemed uncollectible.  (MI13F)
• 13H – Gallons for tax exempt credit card sales made to the State and Local government.  (MI13H)

Requirements

1. Transactions should go on the schedule for the license type that is selected on the transaction.
2. The license type should be at the line item level.
3. All of the Schedules of Disbursements should be produced at the same time.
4. Sales Invoices are the source of data for these schedules.
5. The Schedules of Disbursements should be grouped based on the Schedule Code and the Product Code with each Schedule Code and Product Code on a separate page.
6. Each page should include a subtotal of that page.
7. The total of all detail lines from all pages should be printed at the bottom of the final page of each Schedule Type.
8. All reported gallons must be whole numbers.

Data Mapping

Michigan Schedules of Diversion (303-DV)

Schedules

• 11A – Diversions TO Michigan
• 11B – Diversions FROM Michigan 

Requirements

1. Transactions should go on the schedule for the license type that is selected on the transaction.  The license type should be at the line item level.
2. All of the Schedules of Diversions should be produced at the same time.
3. Sales Invoices are the source of data for Schedules of Diversion.
4. The Schedules of Diversions should be grouped based on the Schedule Code and the Product Code with each Schedule Code and Product Code on a separate page.
5. Each page should include a subtotal of that page.
6. The total of all detail lines from all pages should be printed at the bottom of the final page of each Schedule Type.
7. All reported gallons must be whole numbers.
8. A separate schedule must be filed for diversions to Michigan, from Michigan, and for each revised destination State/Province/Country.

Data Mapping for Schedules of Diversion

Product Groups

Gasoline Group

• 061 – Natural Gasoline
• 065 – Gasoline
• 071 – Gasoline MTBE
• 100 – Transmix
• 122 – Blending Components
• 126 – Napthas
• 199 – Toluene
• 223 – Raffinates
• 225 – Liquid Natural Gas
• E00 – E69

Ethanol and Ethanol Blends

• E70 – E99

Undyed Diesel

• 142 – Kerosene-undyed
• 145 – Low Sulfur Kerosene-undyed
• 147 – High Sulfur Kerosene-unyed
• 150 – No. 1 Fuel Oil-undyed
• 152 – Heating Oil
• 154 – Diesel Fuel #4-undyed
• 160 – Diesel Fuel-undyed
• 161 – Low Sulfur Diesel #1-undyed
• 167 – Low Sulfur Diesel #2-undyed
• 281 – Mineral Oils
• 282 - #1 High Sulfur Diesel-undyed
• 283 - #2 High Sulfur Diesel-undyed

Undyed BioDiesel and BioDiesel Blends

• B05 – B00

Dyed Diesel including BioDiesel

• 072 – Kerosene-dye added
• 073 – Low Sulfur Kerosene-dye added
• 074 – High Sulfur Kerosene-dye added
• 153 – Diesel Fuel #4-dye added
• 226 – High Sulfur Diesel-dye added
• 227 – Low Sulfur Diesel-dye added
• 228 – Diesel Fuel-dye added
• 231 – No. 1 Diesel-dye added

Dyed BioDiesel and Dyed BioDiesel Blends

• D01 - D00

Aviation

• 125 – Aviation Gas
• 130 – Jet Fuel

Other Products

• 052 – Ethane
• 054 – Propane
• 055 – Butane
• 058 – Isobutane
• 059 – Pentanes
• 075 – Propylene
• 076 – Xylene
• 077 – Excluded Liquid (Mineral Oil)
• 090 – Additive Miscellaneous
• 091 – Waste Oil
• 092 – Undefined Products
• 093 – MTBE
• 121 – TAME
• 175 – Residual Fuel Oil
• 196 – Ethylene
• 198 – Butylene
• 224 – CNG
• 243 – Methanol
• 248 – Benzene
• 249 – ETBE
• 265 – Methane
• 279 – Marine Diesel Oil
• 285 – Soy Oil (unprocessed)
• 960 – Organic Oils (food)

Fuel Supplier Return (340-SUP)

Michigan-Motor-Tax-Fuel-Supplier-Return-SUP340.pdf

Header Information

• Company Name – CNFCOMP.COMPNAME
• Address – CNFCOMP.ADDRESS
• City – CNFCOMP.CITY
• State – CNFCOMP.STATE
• Zip – CNFCOMP.ZIP
• Account Number – From License Setup window
• License Number – From License Setup window
• Report Period (MM/YYYY) – From OH Report window
• Contact Person Name – From License Setup window
• Telephone Number – CNFCOMP.PHONE
• Fax Number – CNFCOMP.fax
• E-Mail Address – From License Setup window

Part 1: Tax Computation

Line 8 – Taxable gallons from Line 38

• Gasoline – from Line 38
• Ethanol Blends (E70-E99) – from Line 38
• Undyed Petroleum Diesel – from Line 38
• Undyed Biodiesel (B05 or higher) – from Line 38
• Aviation – from Line 38

Line 9 – Tax-paid purchases

• Gasoline – Total from Schedule 1 where product code in Gasoline group.
• Ethanol Blends (E70-E99) – Total from Schedule 1 where product code in Ethanol group.
• Undyed Petroleum Diesel – Total from Schedule 1 where product code in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) – Total from Schedule 1 where product code is B05 or higher.
• Aviation – Total from Schedule 1 where product code in Aviation group.

Line 10 – Exempted credit card sales to U.S. Gov

• Gasoline – Total from Schedule 13C where product code in Gasoline group.
• Ethanol Blends (E70-E99) – Total from Schedule 13C where product code in Ethanol group.
• Undyed Petroleum Diesel – Total from Schedule 13C where product code in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) – Total from Schedule 13C where product code is B05 or higher.
• Aviation – Total from Schedule 13C where product code in Aviation group.

Line 11 – Exempt credit card sales to State and Local Gov

• Gasoline – Total from Schedule 13H where product code in Gasoline group.
• Ethanol Blends (E70-E99) – Total from Schedule 13H where product code in Ethanol group.
• Undyed Petroleum Diesel – Total from Schedule 13H where product code in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) – Total from Schedule 13H where product code is B05 or higher.
• Aviation – GRAY

Line 12 – Tax deemed uncollectible

• Gasoline – Total from Schedule 13F where product code in Gasoline group.
• Ethanol Blends (E70-E99) – Total from Schedule 13F where product code in Ethanol group.
• Undyed Petroleum Diesel – Total from Schedule 13F where product code in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) – Total from Schedule 13F where product code is B05 or higher.
• Aviation – Total from Schedule 13F where product code in Aviation group.

Line 13 – Subtract lines 9-12 from line 8

• Gasoline – Line 8 – Line 9 – Line 10 – Line 11 – Line 12
• Ethanol Blends (E70-E99) – Line 8 – Line 9 – Line 10 – Line 11 – Line 12
• Undyed Petroleum Diesel – Line 8 – Line 9 – Line 10 – Line 11 – Line 12
• Undyed Biodiesel (B05 or higher) – Line 8 – Line 9 – Line 10 – Line 11 – Line 12
• Aviation – Line 8 – Line 9 – Line 10 – Line 11 – Line 12

Line 14 – Collection Allowance.  Multiply line 13 by amount from Tax Rates Setup window

• Gasoline – Multiply Line 13 by Collection Allowance in Tax Rates Setup window.
• Ethanol Blends (E70-E99) – Multiply Line 13 by Collection Allowance in Tax Rates Setup window.
• Undyed Petroleum Diesel – GRAY
• Undyed Biodiesel (B05 or higher) – GRAY
• Aviation – Multiply Line 13 by Collection Allowance in Tax Rates Setup window.

Line 15 – Subtract line 14 from line 13

• Gasoline – Line 13 – Line 14
• Ethanol Blends (E70-E99) – Line 13 – Line 14
• Undyed Petroleum Diesel – Line 13 – Line 14
• Undyed Biodiesel (B05 or higher) – Line 13 – Line 14
• Aviation – Line 13 – Line 14

Line 16 – Diversions TO Michigan

• Gasoline – Total for Schedule 11A where product in Gasoline group.
• Ethanol Blends (E70-E99) – Total for Schedule 11A where product in Ethanol group.
• Undyed Petroleum Diesel – Total for Schedule 11A where product in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) – Total for Schedule 11A where product is B05 or higher.
• Aviation – Total for Schedule 11A where product in Aviation group.

Line 17 – Add lines 15-16

• Gasoline – Line 15 + Line 16
• Ethanol Blends (E70-E99) - Line 15 + Line 16
• Undyed Petroleum Diesel - Line 15 + Line 16
• Undyed Biodiesel (B05 or higher) - Line 15 + Line 16
• Aviation – Line 15 + Line 16

TAX RATE

• Gasoline – Rate from Tax Rates Setup window.
• Ethanol Blends (E70-E99) - Rate from Tax Rates Setup window.
• Undyed Petroleum Diesel - Rate from Tax Rates Setup window.
• Undyed Biodiesel (B05 or higher) - Rate from Tax Rates Setup window.
• Aviation – Rate from Tax Rates Setup window.

Line 18 – Multiply line 17 by tax rate

• Gasoline – Multiply Line 17 by Rate from Tax Rates Setup window.
• Ethanol Blends (E70-E99) - Multiply Line 17 by Rate from Tax Rates Setup window.
• Undyed Petroleum Diesel - Multiply Line 17 by Rate from Tax Rates Setup window.
• Undyed Biodiesel (B05 or higher) - Multiply Line 17 by Rate from Tax Rates Setup window.
• Aviation – Multiply Line 17 by Rate from Tax Rates Setup window.

Line 19 – Credit for interstate flights

• Gasoline – GRAY
• Ethanol Blends (E70-E99) – GRAY
• Undyed Petroleum Diesel – GRAY
• Undyed Biodiesel (B05 or higher) – GRAY
• Aviation – From Credit for Interstate Flights in Report popup window

Line 20 – Subtract line 19 from line 18

• Gasoline – Line 18 + Line 19
• Ethanol Blends (E70-E99) - Line 18 + Line 19
• Undyed Petroleum Diesel - Line 18 + Line 19
• Undyed Biodiesel (B05 or higher) - Line 18 + Line 19
• Aviation – Line 18 + Line 19

Line 21 – Tax recovered that was deducted as uncollectible

• Gasoline – From Uncollectable Tax in Report popup window.
• Ethanol Blends (E70-E99) – From Uncollectable Tax in Report popup window.
• Undyed Petroleum Diesel – From Uncollectable Tax in Report popup window.
• Undyed Biodiesel (B05 or higher) – From Uncollectable Tax in Report popup window.
• Aviation – From Uncollectable Tax in report popup window.

Line 22 – Add lines 20-21

• Gasoline – Line 20 + Line 21
• Ethanol Blends (E70-E99) - Line 20 + Line 21
• Undyed Petroleum Diesel - Line 20 + Line 21
• Undyed Biodiesel (B05 or higher) - Line 20 + Line 21
• Aviation – Line 20 + Line 21

Line 23 – Add Columns 1 and 2 from line 22 and enter in 23a.   Add columns 3 and 4 and enter in 23b.  Carry aviation total from line 22 to 23c.

• 23a – Column 1, Line 22 + Column 2, Line 22
• 23b – Column 3, Line 22 + Column 4, Line 22
• 23c – Column 5, Line 22

Line 24 – Add tax due from all columns of line 23

• Line 23a + Line 23b + Line 23c

Line 25 – Penalty

• Multiply Line 24 by the Penalty Rate from the Report popup window if Penalty applies.

Line 26 – Interest

• Multiply Line 24 by the Interest Rate from the Report popup window if Interest applies.

Line 27 – Total remittance.  Add lines 24-26

• Line 24 + Line 25 + Line 26

 Part 2: Reportable Information

Line 28 – Imports from outside the U.S.

• Gasoline – Total from Schedule 2C where Product Code is in Gasoline group.
• Ethanol Blends (E70-E99) – Total from Schedule 2C where Product Code is in Ethanol group.
• Undyed Petroleum Diesel – Total from Schedule 2C where Product Code is in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) – Total from Schedule 2C where Product Code is B05 or higher.
• Dyed Diesel (petroleum/biodiesel) - Total from Schedule 2C where Product Code is in Dyed Diesel group or Product Code begins with D.
  
• Aviation –Total from Schedule 2C where Product Code is in Aviation group.

Line 29 – Imports from another state

• Gasoline – Total from Schedule 3 where Product Code is in Gasoline group.
• Ethanol Blends (E70-E99) – Total from Schedule 3 where Product Code is in Ethanol group.
• Undyed Petroleum Diesel – Total from Schedule 3 where Product Code is in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) – Total from Schedule 3 where Product Code is B05 or higher.
• Dyed Diesel (petroleum/biodiesel) - Total from Schedule 3 where Product Code is in Dyed Diesel group or product code begins with D.
  
• Aviation –Total from Schedule 3 where Product Code is in Aviation group.

Line 30 – Fuel received on exchange

• Gasoline – Total from Schedule 2X where Product Code is in Gasoline group.
• Ethanol Blends (E70-E99) – Total from Schedule 2X where Product Code is in Ethanol group.
• Undyed Petroleum Diesel – Total from Schedule 2X where Product Code is in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) – Total from Schedule 2X where Product Code is B05 or higher.
• Dyed Diesel (petroleum/biodiesel) - Total from Schedule 2X where Product Code is in Dyed Diesel group or Product Code begins with D.
  
• Aviation –Total from Schedule 2X where Product Code is in Aviation group.

Line 31 – Fuel delivered on exchange

• Gasoline – Total from Schedule 6X where Product Code is in Gasoline group.
• Ethanol Blends (E70-E99) – Total from Schedule 6X where Product Code is in Ethanol group.
• Undyed Petroleum Diesel – Total from Schedule 6X where Product Code is in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) – Total from Schedule 6X where Product Code is B05 or higher.
• Dyed Diesel (petroleum/biodiesel) - Total from Schedule 6X where Product Code is in Dyed Diesel group or Product Code begins with D.
• Aviation –Total from Schedule 6X where Product Code is in Aviation group.

Line 32 – FTZ disbursements

• Gasoline – GRAY
• Ethanol Blends (E70-E99) – GRAY
• Undyed Petroleum Diesel – GRAY
• Undyed Biodiesel (B05 or higher) – GRAY
• Dyed Diesel (petroleum/biodiesel) - GRAY
• Aviation – Total from Schedule 10B where Product Code is in Aviation group.

Line 33 – Dyed diesel diverted TO Michigan

• Gasoline – GRAY
• Ethanol Blends (E70-E99) – GRAY
• Undyed Petroleum Diesel – GRAY
• Undyed Biodiesel (B05 or higher) – GRAY
• Dyed Diesel (petroleum/biodiesel) - Total from Schedule 11A where Product Code is in Dyed Diesel group or Product Code begins with D.
  
• Aviation –GRAY

Part 3: Taxable Disbursements

Line 34 – Michigan taxable gallons

• Gasoline – Total from Schedule 5 where Product Code is in Gasoline group.
• Ethanol Blends (E70-E99) – Total from Schedule 5 where Product Code is in Ethanol group.
• Undyed Petroleum Diesel – Total from Schedule 5 where Product Code is in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) – Total from Schedule 5 where Product Code is B05 or higher.
• Dyed Diesel (petroleum/biodiesel) - GRAY
• Aviation –Total from Schedule 5 where Product Code is in Aviation group.

Line 35 – Aviation fuel sold to authorized reseller

• Gasoline – GRAY
• Ethanol Blends (E70-E99) – GRAY
• Undyed Petroleum Diesel – GRAY
• Undyed Biodiesel (B05 or higher) – GRAY
• Dyed Diesel (petroleum/biodiesel) - GRAY
• Aviation –Total from Schedule 5C where Product Code is in Aviation group.

Line 36 – Taxable dyed diesel disbursements

• Gasoline – GRAY
• Ethanol Blends (E70-E99) – GRAY
• Undyed Petroleum Diesel – Total from Schedule 5F where Product Code is in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) – Total from Schedule 5F where Product Code is B05 or higher.
• Dyed Diesel (petroleum/biodiesel) - Total from Schedule 5F where Product Code is in Dyed Diesel group or product code begins with D.
• Aviation –GRAY

Line 37 – Michigan taxable gallons sold for export

• Gasoline – Total from Schedule 6X where Product Code is in Gasoline group.
• Ethanol Blends (E70-E99) – Total from Schedule 6X where Product Code is in Ethanol group.
• Undyed Petroleum Diesel – Total from Schedule 6X where Product Code is in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) – Total from Schedule 6X where Product Code is B05 or higher.
• Dyed Diesel (petroleum/biodiesel) - GRAY
• Aviation –Total from Schedule 6X where Product Code is in Aviation group.

Line 38 – Add lines 34-37

• Gasoline – Line 34 + Line 35 + Line 36 + Line 37
• Ethanol Blends (E70-E99) – Line 34 + Line 35 + Line 36 + Line 37
• Undyed Petroleum Diesel – Line 34 + Line 35 + Line 36 + Line 37
• Undyed Biodiesel (B05 or higher) – Line 34 + Line 35 + Line 36 + Line 37
• Dyed Diesel (petroleum/biodiesel) - GRAY
• Aviation – Line 34 + Line 35 + Line 36 + Line 37

Part 4: Other Terminal Disbursements

Line 39 – Dyed diesel removed

• Gasoline – GRAY
• Ethanol Blends (E70-E99) – GRAY
• Undyed Petroleum Diesel – GRAY
• Undyed Biodiesel (B05 or higher) – GRAY
• Dyed Diesel (petroleum/biodiesel) - Total from Schedule 6F where Product Code is in Dyed Diesel group or product code begins with D.
• Aviation –GRAY

Line 40 – Sales to suppliers for exports

• Gasoline – Total from Schedule 6P where Product Code is in Gasoline group.
• Ethanol Blends (E70-E99) – Total from Schedule 6P where Product Code is in Ethanol group.
• Undyed Petroleum Diesel – Total from Schedule 6P where Product Code is in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) – Total from Schedule 6P where Product Code is B05 or higher.
• Dyed Diesel (petroleum/biodiesel) - Total from Schedule 6P where Product Code is in Dyed Diesel group or product code begins with D. 
  
• Aviation –Total from Schedule 6P where Product Code is in Aviation group.

Line 41 – Exports with destination tax collected

• Gasoline – Total from Schedule 7A where Product Code is in Gasoline group.
• Ethanol Blends (E70-E99) – Total from Schedule 7A where Product Code is in Ethanol group.
• Undyed Petroleum Diesel – Total from Schedule 7A where Product Code is in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) – Total from Schedule 7A where Product Code is B05 or higher.
• Dyed Diesel (petroleum/biodiesel) - Total from Schedule 7A where Product Code is in Dyed Diesel group or Product Code begins with D.
• Aviation –Total from Schedule 7A where Product Code is in Aviation group.

Line 42 – Deliveries to U.S. Government

• Gasoline – Total from Schedule 8 where Product Code is in Gasoline group.
• Ethanol Blends (E70-E99) – Total from Schedule 8 where Product Code is in Ethanol group.
• Undyed Petroleum Diesel – Total from Schedule 8 where Product Code is in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) – Total from Schedule 8 where Product Code is B05 or higher.
• Dyed Diesel (petroleum/biodiesel) - Total from Schedule 8 where Product Code is in Dyed Diesel group or Product Code begins with D.
• Aviation –Total from Schedule 8 where Product Code is in Aviation group.

Line 43 – Deliveries to state and local governments

• Gasoline – Total from Schedule 9 where Product Code is in Gasoline group.
• Ethanol Blends (E70-E99) – Total from Schedule 9 where Product Code is in Ethanol group.
• Undyed Petroleum Diesel – Total from Schedule 9 where Product Code is in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) – Total from Schedule 9 where Product Code is B05 or higher.
• Dyed Diesel (petroleum/biodiesel) - Total from Schedule 9 where Product Code is in Dyed Diesel group or Product Code begins with D.
• Aviation –Total from Schedule 9 where Product Code is in Aviation group.

Line 44 – This line is intentionally left blank

•  ** ALL COLUMNS GRAY **

Line 45 – Deliveries to tax-free storage

• Gasoline – Total from Schedule 10F where Product Code is in Gasoline group.
• Ethanol Blends (E70-E99) – Total from Schedule 10F where Product Code is in Ethanol group.
• Undyed Petroleum Diesel – Total from Schedule 10F where Product Code is in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) – Total from Schedule 10F where Product Code is B05 or higher.
• Dyed Diesel (petroleum/biodiesel) - Total from Schedule 10F where Product Code is in Dyed Diesel group or Product Code begins with D.
• Aviation –Total from Schedule 10F where Product Code is in Aviation group.

Line 46 – Deliveries to exempt institutions

• Gasoline – Total from Schedule 10G where Product Code is in Gasoline group.
• Ethanol Blends (E70-E99) – Total from Schedule 10G where Product Code is in Ethanol group.
• Undyed Petroleum Diesel – Total from Schedule 10G where Product Code is in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) – Total from Schedule 10G where Product Code is B05 or higher.
• Dyed Diesel (petroleum/biodiesel) - Total from Schedule 10G where Product Code is in Dyed Diesel group or Product Code begins with D.
• Aviation –GRAY

Line 47 – Deliveries to fuel feedstock users

• Gasoline – Total from Schedule 10M where Product Code is in Gasoline group.
• Ethanol Blends (E70-E99) – Total from Schedule 10M where Product Code is in Ethanol group.
• Undyed Petroleum Diesel – GRAY
• Undyed Biodiesel (B05 or higher) – GRAY
• Dyed Diesel (petroleum/biodiesel) - GRAY
• Aviation –GRAY

Line 48 – Nontaxable use (form 680)

• Gasoline – From Reports window
• Ethanol Blends (E70-E99) – From Reports window
• Undyed Petroleum Diesel – From Reports window
• Undyed Biodiesel (B05 or higher) – From Reports window
• Dyed Diesel (petroleum/biodiesel) – From Reports window
• Aviation –GRAY

Line 49 – Diversions FROM Michigan

• Gasoline – Total for Schedule 11B where Product Code in Gasoline group.
• Ethanol Blends (E70-E99) – Total for Schedule 11B where Product Code in Ethanol group.
• Undyed Petroleum Diesel – Total for Schedule 11B where Product Code in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) – Total for Schedule 11B where Product Code is B05 or higher.
• Dyed Diesel (petroleum/biodiesel) – Total forSchedule 11B where Product Code in Dyed Diesel group.
• Aviation – Total for Schedule 11B where Product Code in Aviation group.

Exporter Quarterly Report (540-EXP)

Header Information

• Company Name – CNFCOMP.COMPNAME
• Address – CNFCOMP.ADDRESS
• City – CNFCOMP.CITY
• State – CNFCOMP.STATE
• Zip – CNFCOMP.ZIP
• Account Number – From License Setup window
• License Number – From License Setup window
• Report Period (MM/YYYY) – From OH Report window
• Contact Person Name – From License Setup window
• Telephone Number – CNFCOMP.PHONE
• Fax Number – CNFCOMP.fax
• E-Mail Address – From License Setup window

Reporting

Line 8 – Total gallons exported, destination state tax paid

• Gasoline –Total from Schedule 7A for Products Code in Gasoline group.
• Dyed Diesel – Total from Schedule 7A for Products Code in Dyed Diesel group.
• Undyed Diesel – Total from Schedule 7A for Products Code in Undyed Diesel group.
• Aviation Gasoline –Total from Schedule 7A for Product Code 125.
• Jet Fuel – Total from Schedule 7A for Product Code 130.
• Other Products – Total from Schedule 7A for Products Code in Other Products group.

Line 9 – Total gallons exported, Michigan tax paid

• Gasoline –Total from Schedule 7B for Products Code in Gasoline group.
• Dyed Diesel – Total from Schedule 7B for Products Code in Dyed Diesel group.
• Undyed Diesel – Total from Schedule 7B for Products Code in Undyed Diesel group.
• Aviation Gasoline –Total from Schedule 7B for Product Code 125.
• Jet Fuel – Total from Schedule 7B for Product Code 130.
• Other Products – Total from Schedule 7B for Products Code in Other Products group.

Fuel Importer Report (440-IMP)

Michigan-Motor-Tax-Fuel-Fuel-Importer-440IMP.pdf

Header Information

• Company Name – CNFCOMP.COMPNAME
• Address – CNFCOMP.ADDRESS
• City – CNFCOMP.CITY
• State – CNFCOMP.STATE
• Zip – CNFCOMP.ZIP
• Account Number – From License Setup window
• License Number – From License Setup window
• Report Period (MM/YYYY) – From OH Report window
• Contact Person Name – From License Setup window
• Telephone Number – CNFCOMP.PHONE
• Fax Number – CNFCOMP.fax
• E-Mail Address – From License Setup window

Part 1: Tax Computation

Line 8 – Taxable gallons from Line 27

• Gasoline – From Line 27
  
• Ethanol Blends (E70 – E99) - From Line 27
  
• Undyed Petroleum Diesel - From Line 27
  
• Undyed Biodiesel (B05 or higher) - From Line 27
  
• Aviation - From Line 27

Line 9 – Tax-paid purchases

• Gasoline – Totals for Schedule 1 where Products Code is in Gasoline group.
  
• Ethanol Blends (E70 – E99) - Totals for Schedule 1 where Products Code is in Ethanol group.
  
• Undyed Petroleum Diesel - Totals for Schedule 1 where Products Code is in Undyed Diesel group.
  
• Undyed Biodiesel (B05 or higher) - Totals for Schedule 1 where Products Code is B05 or higher.
  
• Aviation - Totals for Schedule 1 where Products Code is in Aviation group.

Line 10 – Subtract lines 9 from line 8

• Gasoline – Line 8 – Line 9
  
• Ethanol Blends (E70 – E99) - Line 8 – Line 9
  
• Undyed Petroleum Diesel - Line 8 – Line 9
  
• Undyed Biodiesel (B05 or higher) - Line 8 – Line 9
  
• Aviation - Line 8 – Line 9

Line 11 – Collection Allowance.  Multiply line 10 by amount from Tax Rates Setup window

• Gasoline –Multiply Line 10 by Collection Allowance amount from Tax Rates Setup window.
  
• Ethanol Blends (E70 – E99) - Multiply Line 10 by Collection Allowance amount from Tax Rates Setup window.
  
• Aviation - Multiply Line 10 by Collection Allowance amount from Tax Rates Setup window.

Line 12 – Subtract line 11 from line 10

• Gasoline – Line 10 – Line 11
  
• Ethanol Blends (E70 – E99) - Line 10 – Line 11
  
• Undyed Petroleum Diesel - Line 10 – Line 11
  
• Undyed Biodiesel (B05 or higher) - Line 10 – Line 11
  
• Aviation - Line 10 – Line 11

Line 13 – Diversions TO Michigan

• Gasoline – Total from Schedule 11A where Products Code is in the Gasoline group.
  
• Ethanol Blends (E70 – E99) - Total from Schedule 11A where Products Code is in the Ethanol group.
  
• Undyed Petroleum Diesel - Total from Schedule 11A where Products Code is in the Undyed Diesel group.
  
• Undyed Biodiesel (B05 or higher) - Total from Schedule 11A where product is B05 or higher.
  
• Aviation - Total from Schedule 11A where Products Code is in the Aviation group.

Line 14 – Add lines 12-13

• Gasoline – Line 12 – Line 13
  
• Ethanol Blends (E70 – E99) - Line 12 – Line 13
  
• Undyed Petroleum Diesel - Line 12 – Line 13
  
• Undyed Biodiesel (B05 or higher) - Line 12 – Line 13
  
• Aviation - Line 12 – Line 13

TAX RATE

• From Tax Rates Setup window

Line 15 – Tax due.  Multiply line 14 by tax rate

• Gasoline – Multiply Line 14 by Rate from Tax Rates Setup window.
• Ethanol Blends (E70-E99) - Multiply Line 14 by Rate from Tax Rates Setup window.
• Undyed Petroleum Diesel - Multiply Line 14 by Rate from Tax Rates Setup window.
• Undyed Biodiesel (B05 or higher) - Multiply Line 14 by Rate from Tax Rates Setup window.
• Aviation – Multiply Line 14 by Rate from Tax Rates Setup window.

Line 16 – Add columns 1 and 2 from line 15 and enter in 16a.   Add columns 3 and 4 and enter in 16b.   Carry aviation total from line 15 to 16c.

• 16a – Column 1, Line 15 + Column 2, Line 15
• 16b – Column 3, Line 15 + Column 4, Line 15
• 16c – Column 5, Line 15

Line 17 – Add tax due from all columns of line 16

• Line 16a + Line 16b + Line 16c

Line 18 – Penalty

• Multiply Line 17 by the Penalty Rate from the Report popup window if Penalty applies.

Line 19 – Interest

• Multiply Line 17 by the Interest Rate from the Report popup window if Interest applies.

Line 20 – Total remittance.  Add lines 17-19

• Line 17 + Line 18 + Line 19

Part 2: Reportable Information

Line 21 – Imports from outside the United States

• Gasoline – Totals for Schedule 2C where Product is in Gasoline group.
  
• Ethanol Blends (E70 – E99) - Totals for Schedule 2C where Product is in Ethanol group.
  
• Undyed Petroleum Diesel - Totals for Schedule 2C where Product is in Undyed Diesel group.
  
• Undyed Biodiesel (B05 or higher) - Totals for Schedule 2C where Product is B05 or higher.
  
• Dyed Diesel - Totals for Schedule 2C where Product is in Dyed Diesel group.
  
• Aviation - Totals for Schedule 2C where Product is in Aviation group.

Line 22 – Imports from bulk storage outside Michigan

• Gasoline – Totals for Schedule 3B where Product is in Gasoline group.
  
• Ethanol Blends (E70 – E99) - Totals for Schedule 3B where Product is in Ethanol group.
  
• Undyed Petroleum Diesel - Totals for Schedule 3B where Product is in Undyed Diesel group.
  
• Undyed Biodiesel (B05 or higher) - Totals for Schedule 3B where Product is B05 or higher.
  
• Dyed Diesel - Totals for Schedule 3B where Product is in Dyed Diesel group.
  
• Aviation - Totals for Schedule 3B where Product is in Aviation group.

Line 23 – Dyed diesel diverted TO Michigan

• Gasoline – GRAY
  
• Ethanol Blends (E70 – E99) - GRAY
  
• Undyed Petroleum Diesel - GRAY
  
• Undyed Biodiesel (B05 or higher) - GRAY
  
• Dyed Diesel – Totals from Schedule 11A where Product is in Dyed Diesel group.
  
• Aviation - GRAY

Part 3: Taxable Disbursements

Line 24 – Michigan taxable gallons

• Gasoline – Totals for Schedule 5 where Product is in Gasoline group.
  
• Ethanol Blends (E70 – E99) - Totals for Schedule 5 where Product is in Ethanol group.
  
• Undyed Petroleum Diesel - Totals for Schedule 5 where Product is in Undyed Diesel group.
  
• Undyed Biodiesel (B05 or higher) - Totals for Schedule 5 where Product is B05 or higher.
  
• Dyed Diesel - GRAY
  
• Aviation - Totals for Schedule 5 where Product is in Aviation group.

Line 25 – Aviation fuel sold to authorized resellers

• Gasoline – GRAY
  
• Ethanol Blends (E70 – E99) - GRAY
  
• Undyed Petroleum Diesel - GRAY
  
• Undyed Biodiesel (B05 or higher) - GRAY
  
• Dyed Diesel - GRAY
  
• Aviation - Totals for Schedule 5 where Product is in Aviation group.

Line 26 – Dyed diesel fuel disbursed for taxable use

• Gasoline – GRAY
  
• Ethanol Blends (E70 – E99) - GRAY
  
• Undyed Petroleum Diesel - Totals for Schedule 5F where Product is in Undyed Diesel group.
  
• Undyed Biodiesel (B05 or higher) - Totals for Schedule 5F where Product is B05 or higher.
  
• Dyed Diesel - Totals for Schedule 5F where Product is in Dyed Diesel group.
  
• Aviation – GRAY

Line 27 – Taxable gallons.  Add lines 24-26

• Gasoline –Line 24 + Line 25 + Line 26
  
• Ethanol Blends (E70 – E99) - Line 24 + Line 25 + Line 26
  
• Undyed Petroleum Diesel - Line 24 + Line 25 + Line 26
  
• Undyed Biodiesel (B05 or higher) - Line 24 + Line 25 + Line 26
  
• Dyed Diesel - GRAY
  
• Aviation – Line 24 + Line 25 + Line 26

Part 4: Direct Deliveries of Imports

Line 28 – Dyed diesel disbursements

• Gasoline – GRAY
  
• Ethanol Blends (E70 – E99) - GRAY
  
• Undyed Petroleum Diesel - GRAY
  
• Undyed Biodiesel (B05 or higher) - GRAY
  
• Dyed Diesel – Total from Schedule 6F for Products in Dyed Diesel group.
  
• Aviation – GRAY

Line 29 – Deliveries to U.S. Government

• Gasoline – Totals for Schedule 8 where Product is in Gasoline group.
  
• Ethanol Blends (E70 – E99) - Totals for Schedule 8 where Product is in Ethanol group.
  
• Undyed Petroleum Diesel - Totals for Schedule 8 where Product is in Undyed Diesel group.
  
• Undyed Biodiesel (B05 or higher) - Totals for Schedule 8 where Product is B05 or higher.
  
• Dyed Diesel - Totals for Schedule 8 where Product is in Dyed Diesel group.
  
• Aviation - Totals for Schedule 8 where Product is in Aviation group.

Line 30 – Deliveries to state and local governments

• Gasoline – Totals for Schedule 9 where Product is in Gasoline group.
  
• Ethanol Blends (E70 – E99) - Totals for Schedule 9 where Product is in Ethanol group.
  
• Undyed Petroleum Diesel - Totals for Schedule 9 where Product is in Undyed Diesel group.
  
• Undyed Biodiesel (B05 or higher) - Totals for Schedule 9 where Product is B05 or higher.
  
• Dyed Diesel - Totals for Schedule 9 where Product is in Dyed Diesel group.
  
• Aviation – GRAY

Line 31 – This line is intentionally left blank

• **ALL COLUMNS GRAY**

Line 32 – Deliveries to exempt institutions

• Gasoline – Totals for Schedule 10G where Product is in Gasoline group.
  
• Ethanol Blends (E70 – E99) - Totals for Schedule 10G where Product is in Ethanol group.
  
• Undyed Petroleum Diesel - Totals for Schedule 10G where Product is in Undyed Diesel group.
  
• Undyed Biodiesel (B05 or higher) - Totals for Schedule 10G where Product is B05 or higher.
  
• Dyed Diesel - Totals for Schedule 10G where Product is in Dyed Diesel group.
  
• Aviation – GRAY

Line 33 – Deliveries to fuel feedstock users

• Gasoline – Totals for Schedule 10M where Product is in Gasoline group.
  
• Ethanol Blends (E70 – E99) - Totals for Schedule 10M where Product is in Ethanol group.
• Undyed Petroleum Diesel - GRAY
  
• Undyed Biodiesel (B05 or higher) - GRAY
  
• Dyed Diesel – GRAY
  
• Aviation – GRAY

Line 34 – Non-taxable use

• Gasoline – From Report popup window
  
• Ethanol Blends (E70 – E99) - From Report popup window
• Undyed Petroleum Diesel - From Report popup window
  
• Undyed Biodiesel (B05 or higher) - From Report popup window
  
• Dyed Diesel – From Report popup window
  
• Aviation – GRAY

Line 35 – Diversions FROM Michigan

• Gasoline – Total from Schedule 11B where Product in Gasoline group.
  
• Ethanol Blends (E70 – E99) - Total from Schedule 11B where Product in Ethanol group.
• Undyed Petroleum Diesel - Total from Schedule 11B where Product in Undyed Diesel group.
  
• Undyed Biodiesel (B05 or higher) - Total from Schedule 11B where Product is B05 or higher.
  
• Dyed Diesel – Total from Schedule 11B where Product in Dyed Diesel group.
  
• Aviation – Total from Schedule 11B where Product in Aviation group.

Blender Monthly Tax Return (900-BLN)

Michigan-Motor-Tax-Fuel-Blender-900BLN.pdf

Header Information

• Company Name – CNFCOMP.COMPNAME
• Address – CNFCOMP.ADDRESS
• City – CNFCOMP.CITY
• State – CNFCOMP.STATE
• Zip – CNFCOMP.ZIP
• Account Number – From License Setup window
• License Number – From License Setup window
• Report Period (MM/YYYY) – From OH Report window
• Contact Person Name – From License Setup window
• Telephone Number – CNFCOMP.PHONE
• Fax Number – CNFCOMP.fax
• E-Mail Address – From License Setup window

Part 1: Tax Computation

Line 8 – Gross taxable gallons from line 27

• Gasoline – From Line 27
  
• Ethanol Blends (E70 – E99) - From Line 27
• Undyed Petroleum Diesel - From Line 27
  
• Undyed Biodiesel (B05 or higher) - From Line 27
  
• Aviation – From Line 27

Line 9 – Tax-paid purchases

• Gasoline – Total from Schedule 1 where Product from Gasoline group.
  
• Ethanol Blends (E70 – E99) - Total from Schedule 1 where Product from Ethanol group.
• Undyed Petroleum Diesel - Total from Schedule 1 where Product from Undyed Diesel group.
  
• Undyed Biodiesel (B05 or higher) - Total from Schedule 1 where Product is B05 or higher.
  
• Aviation – Total from Schedule 1 where Product from Aviation group.

Line 10 – Subtract line 9 from line 8

• Gasoline – Line 8 – Line 9
  
• Ethanol Blends (E70 – E99) - Line 8 – Line 9
• Undyed Petroleum Diesel - Line 8 – Line 9
  
• Undyed Biodiesel (B05 or higher) - Line 8 – Line 9
  
• Aviation – Line 8 – Line 9

Line 11 – Collection allowance.  Multiply line 10 by amount from Tax Rates Setup window

• Gasoline – Multiply Line 10 by Collection Allowance amount in Tax Rates Setup window.
• Ethanol Blends (E70 – E99) - Multiply Line 10 by Collection Allowance amount in Tax Rates Setup window.
• Undyed Petroleum Diesel - Multiply Line 10 by Collection Allowance amount in Tax Rates Setup window.
  
• Undyed Biodiesel (B05 or higher) - Multiply Line 10 by Collection Allowance amount in Tax Rates Setup window.
  
• Aviation – Multiply Line 10 by Collection Allowance amount in Tax Rates Setup window.

Line 12 – Subtract line 11 from line 10

• Gasoline – Line 10 – Line 11
  
• Ethanol Blends (E70 – E99) - Line 10 – Line 11
• Undyed Petroleum Diesel - Line 10 – Line 11
  
• Undyed Biodiesel (B05 or higher) - Line 10 – Line 11
  
• Aviation – Line 10 – Line 11

Line 13 – Enter gross gallons diverted TO Michigan

• Gasoline – From Report popup window
  
• Ethanol Blends (E70 – E99) - From Report popup window
• Undyed Petroleum Diesel - From Report popup window
  
• Undyed Biodiesel (B05 or higher) - From Report popup window
  
• Aviation – From Report popup window

Line 14 – Taxable gallons.  Add lines 12 and 13

• Gasoline – Line 12 + Line 13
  
• Ethanol Blends (E70 – E99) - Line 12 + Line 13
• Undyed Petroleum Diesel - Line 12 + Line 13
  
• Undyed Biodiesel (B05 or higher) - Line 12 + Line 13
  
• Aviation – Line 12 + Line 13

Tax Rate

• ** FROM TAX RATES SETUP AREA **

Line 15 – Tax due.  Multiply line 14 by tax rate

• Gasoline – Multiply Line 14 by Tax Rate in Tax Rate Setup window.
  
• Ethanol Blends (E70 – E99) - Multiply Line 14 by Tax Rate in Tax Rate Setup window.
• Undyed Petroleum Diesel - Multiply Line 14 by Tax Rate in Tax Rate Setup window.
  
• Undyed Biodiesel (B05 or higher) - Multiply Line 14 by Tax Rate in Tax Rate Setup window.
  
• Aviation – Multiply Line 14 by Tax Rate in Tax Rate Setup window.

Line 16 – Add Columns 1 and 2 from line 15 and enter in 16a

• 16a – Column 1, Line 15 + Column 2, Line 15
• 16b – Column 3, Line 15 + Column 4, Line 15
• 16c – Column 5, Line 15

Line 17 – Add tax due from all columns on line 16

• Line 16a + Line 16b + Line 16c

Line 18 - Penalty

• Multiply Line 17 by the Penalty Rate from the Report popup window if Penalty applies.

Line 19 – Interest

• Multiply Line 17 by the Interest Rate from the Report popup window if Interest applies.

Line 20 – Total remittance

• Line 17 + Line 18 + Line 19

Part 2: Reportable Information

Line 21 – Untaxed product received

• Dyed Diesel/Dyed Biodiesel – Total from Schedule 2B where Product is in Dyed Diesel or Dyed BioDiesel group.
• Other - Total from Schedule 2B where Product is in the Other group.

Line 22 – Dyed diesel diverted to Michigan

• Gasoline – GRAY
  
• Ethanol Blends (E70 – E99) - GRAY
• Undyed Petroleum Diesel - GRAY
  
• Undyed Biodiesel (B05 or higher) - GRAY
  
• Dyed Diesel – From Reports popup window
  
• Aviation – GRAY

Part 3: Taxable Gallons

Line 23 – Michigan taxable gallons

• Gasoline –Total from Schedule 5 where Product is in Gasoline group.
  
• Ethanol Blends (E70 – E99) - Total from Schedule 5 where Product is in Ethanol group.
• Undyed Petroleum Diesel - Total from Schedule 5 where Product is in Undyed Diesel group.
  
• Undyed Biodiesel (B05 or higher) - Total from Schedule 5 where Product is B05 or higher.
  
• Dyed Diesel – GRAY
  
• Aviation – Total from Schedule 5 where Product is in Aviation group.

Line 24 – Aviation fuel sold to authorized dealers

• Gasoline – GRAY 
  
• Ethanol Blends (E70 – E99) - GRAY
• Undyed Petroleum Diesel - GRAY
  
• Undyed Biodiesel (B05 or higher) - GRAY
  
• Dyed Diesel – GRAY
  
• Aviation – Total from Schedule 5C where Product is in Aviation group.

Line 25 – Enter total gallons of dyed diesel fuel (petroleum/biodiesel) sold/used for taxable purposes.  Enter the amount in both the Dyed Diesel/Biodiesel column and the Undyed Petroleum Diesel or Undyed Biodiesel column (Schedule 5F)

• Gasoline –GRAY
• Ethanol Blends (E70-E99) – GRAY
• Undyed Petroleum Diesel - Total from Schedule 5F where Product in Gasoline group.
• Undyed Biodiesel (B05 or higher) - Total from Schedule 5F where Product is B05 or higher.
• Dyed Diesel (petroleum/biodiesel) - Total from Schedule 5F where Product in Dyed Diesel group.
• Aviation – GRAY

Line 26 – Michigan taxable gallons sold or exported.   (licensed Suppliers/Exporters for export only)

• Gasoline – Total from Schedule 7B where Product is in Gasoline group.
• Ethanol Blends (E70-E99) – Total from Schedule 7B where Product is in Ethanol group.
• Undyed Petroleum Diesel - Total from Schedule 7B where Product is in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) - Total from Schedule 7B where Product is B05 or higher.
• Dyed Diesel (petroleum/biodiesel) - GRAY
• Aviation – Total from Schedule 7B where Product is in Aviation group.

Line 27 – Total taxable gallons.  Add lines 23-26

• Gasoline – Line 23 + Line 24 + Line 25 + Line 26
• Ethanol Blends (E70-E99) – Line 23 + Line 24 + Line 25 + Line 26
• Undyed Petroleum Diesel - Line 23 + Line 24 + Line 25 + Line 26
• Undyed Biodiesel (B05 or higher) - Line 23 + Line 24 + Line 25 + Line 26
• Dyed Diesel (petroleum/biodiesel) - GRAY
• Aviation – Line 23 + Line 24 + Line 25 + Line 26

Part 4: Other Disbursements

Line 28 – Dyed diesel disbursed

• Gasoline – GRAY 
  
• Ethanol Blends (E70 – E99) - GRAY
• Undyed Petroleum Diesel - GRAY
  
• Undyed Biodiesel (B05 or higher) - GRAY
  
• Dyed Diesel – Total from Schedule 6F where Product is in Dyed Diesel group.
  
• Aviation – GRAY

Line 29 – Exports with destination state tax collected (licensed suppliers/exporters only)

• Gasoline – Total from Schedule 7A where Product is in Gasoline group.
• Ethanol Blends (E70-E99) – Total from Schedule 7A where Product is in Ethanol group.
• Undyed Petroleum Diesel - Total from Schedule 7A where Product is in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) - Total from Schedule 7A where Product is B05 or higher.
• Dyed Diesel (petroleum/biodiesel) - Total from Schedule 7A where Product is in Dyed Diesel group.
• Aviation – Total from Schedule 7A where Product is in Aviation group.

Line 30 – Deliveries to U.S. Government

• Gasoline – Total from Schedule 8 where Product is in Gasoline group.
• Ethanol Blends (E70-E99) – Total from Schedule 8 where Product is in Ethanol group.
• Undyed Petroleum Diesel - Total from Schedule 8 where Product is in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) - Total from Schedule 8 where Product is B05 or higher.
• Dyed Diesel (petroleum/biodiesel) - Total from Schedule 8 where Product is in Dyed Diesel group.
• Aviation – Total from Schedule 8 where Product is in Aviation group.

Line 31 – Deliveries to state and local governments in Michigan

• Gasoline – Total from Schedule 9 where Product is in Gasoline group.
• Ethanol Blends (E70-E99) – Total from Schedule 9 where Product is in Ethanol group.
• Undyed Petroleum Diesel - Total from Schedule 9 where Product is in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) - Total from Schedule 9 where Product is B05 or higher.
• Dyed Diesel (petroleum/biodiesel) - Total from Schedule 9 where Product is in Dyed Diesel group.
• Aviation – GRAY

Line 32 – This line is intentionally left blank

• ** ALL COLUMNS GRAY **

Line 33 – Deliveries to tax-free storage.   (licensed suppliers only)

• Gasoline – Total from Schedule 10F where Product is in Gasoline group.
• Ethanol Blends (E70-E99) – Total from Schedule 10F where Product is in Ethanol group.
• Undyed Petroleum Diesel - Total from Schedule 10F where Product is in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) - Total from Schedule 10F where Product is B05 or higher.
• Dyed Diesel (petroleum/biodiesel) - Total from Schedule 10F where Product is in Dyed Diesel group.
• Aviation – Total from Schedule 10F where Product is in Aviation group.

Line 34 – Deliveries to exempt institutions

• Gasoline – Total from Schedule 10F where Product is in Gasoline group.
• Ethanol Blends (E70-E99) – Total from Schedule 10F where Product is in Ethanol group.
• Undyed Petroleum Diesel - Total from Schedule 10F where Product is in Undyed Diesel group.
• Undyed Biodiesel (B05 or higher) - Total from Schedule 10F where Product is B05 or higher.
• Dyed Diesel (petroleum/biodiesel) - Total from Schedule 10F where Product is in Dyed Diesel group.
• Aviation – GRAY

Line 35 – Deliveries to fuel feedstock users

• Gasoline – Total from Schedule 10M where Product is in Gasoline group.
• Ethanol Blends (E70-E99) – Total from Schedule 10M where Product is in Ethanol group.
• Undyed Petroleum Diesel - GRAY
• Undyed Biodiesel (B05 or higher) - GRAY
• Dyed Diesel (petroleum/biodiesel) - GRAY
• Aviation – GRAY

Line 36 -  Non-taxable use

• Gasoline – From Report popup window
  
• Ethanol Blends (E70-E99) – From Report popup window
• Undyed Petroleum Diesel - From Report popup window
• Undyed Biodiesel (B05 or higher) - From Report popup window
• Dyed Diesel (petroleum/biodiesel) - GRAY
• Aviation – From Report popup window