Fillable Printable Fuel Allowance Form - Michigan
Fillable Printable Fuel Allowance Form - Michigan
Fuel Allowance Form - Michigan
Michigan Department of Treasury
3978 (Rev. 8-08)
Fuel Supplier Return
340-SUP
Issued under authority of P.A. 403 of 2000, as amended. Filing is Mandatory.
This report is due
PART 1: TAX COMPUTATION
8. Taxable gallons from line 38.
9. Tax-paid purchases.
10. Exempted credit card sales to U.S. Gov.
11. Exempt credit card sales to State and Local Gov.
12. Tax deemed uncollectible.
13. Subtract lines 9-12 from line 8.
14. Collection Allowance. Multiply line 13 by 1.5%.
15. Subtract line 14 from line 13.
16. Diversions TO Michigan.
17. Add lines 15-16.
TAX RATE
18. Multiply line 17 by tax rate.
19. Credit for interstate flights.
20. Subtract line 19 from line 18.
21. Tax recovered that was deducted as uncollectible.
22. Add lines 20-21.
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.
24. Add tax due from all columns of line 23.
25. Penalty.
26. Interest.
27. Total remittance. Add lines 24-26.
Schedule 1. Gasoline
2. Ethanol Blends
(E70 - E99)
3. Undyed Petroleum
Diesel
4. Undyed Biodiesel
(B05 or higher)
See instructions for further information.
23a. 23b. 23c.
.19 .19 .15 .15 .03
$$ $$$
$
$
$
$
1
13C
13H
13F
11A
5. Aviation
$$ $$$
$$ $$$
$$ $$$
$$$
www.michigan.gov/treasury
1. Company Name and Mailing Address
2. Account Number (FEIN or TR) 3. Report Period (MM/YYYY)2A. License Number
4. Contact Person Name
5. Telephone Number
7. E-Mail A ddress
6. Fax Number
28. Imports from outside the U.S.
29. Imports from another state.
30. Fuel received on exchange.
31. Fuel delivered on exchange.
32. FTZ disbursements.
33. Dyed diesel diverted TO Michigan.
PART 3: TAXABLE DISBURSEMENTS
34. Michigan taxable gallons.
35. Aviation fuel sold to authorized resellers.
36. Taxable dyed diesel disbursements.
37. Michigan taxable gallons sold for export.
38. Add lines 34-37.
PART 4: OTHER TERMINAL DISBURSEMENTS
39. Dyed diesel removed.
40. Sales to suppliers for exports.
41. Exports with destination tax collected.
42. Deliveries to U.S. Government.
43. Deliveries to state and local governments.
44. Leaded Racing Fuel disbursed
45. Deliveries to tax-free storage.
46. Deliveries to exempt institutions.
47. Deliveries to fuel feedstock users.
48. Nontaxable use (form 680).
49. Diversions FROM Michigan.
See instructions for further information.
PART 2: REPORTA BLE INFORMATION
2C
3
2X
6X
10B
11A
5/5Z
5C
5F
7B
6F
6P
7A
8
9
6Z
10F
10G
10M
11B
Schedule Gasoline
Ethanol Blends
(E70 - E99)
Undyed Petroleum
Diesel
Undyed Biodiesel
(B05 or higher)
Aviation
Dyed Diesel
(petroleum/biodiesel)
www.michigan.gov/treasury
Form 3978, Page 2
Form 3978, Page 3
Preparer's Signat ure Printed Name
Telephone Number Preparer FEINPreparer's Address
I certify under penalty of perjury that I have examined this return and to the best of my knowledge and belief, it is true and complete. Suppliers of Gasoline/Ethanol
Blends/Aviation Fuel: I certify to the best of my knowledge and belief that any and all suppliers, w holesalers or retailers of gasoline or aviation fuel to w hom gasoline or aviation
fuel, as defined by statute, was sold by this supplier during the period covered by this report, have been paid or credited as follows:
(A) To Suppliers/Wholesalers - 1.5% of the tax charged as allowed by statute to licensed suppliers of gasoline or aviation fuel.
(B) To Retailers - 1/3 of the 1.5% allowed by statute to licensed suppliers of gasoline or aviation fuel.
(C) No credits or payments have been extended during this report period as no sales of gasoline or aviation fuel have been
made to any supplier/wholesaler or retailer.
I authorize Treasury to discuss my return and attachments with my preparer. Do not discuss with my preparer.
Authorized Signature Printed Name Telephone Number
CERTIFICATIONS
Title Date
Suppliers and Permissive Suppliers are mandated to file electronically. This form is for information purposes only.
Mail Remittance to:
Michigan Department of Treasury
P.O. Box 77401
Detroit, MI 48278
Make checks payable to "State of Michigan - Motor Fuel." Print your account number on your check. Call (517) 636-4600 if you have any questions.
www.michigan.gov/treasury
Mail refund requests or zero return to:
Michigan Department of Treasury
Motor Fuel Unit
P.O. Box 30474
Lansing, MI 48909-7974
Instructions for Form 3978, Fuel Supplier Return
Form 3978, page 4.
All Michigan licensed Suppliers and Permissive
Suppliers must file this return by the 20
th
day of the
month following the end of the report period.
Schedules: Applicable schedules must be completed
in their entirety on a load-by-load basis. Check the
appropriate box on Form 3783, Schedule of Receipts,
or Form 3784, Schedule of Disbursements. A separate
schedule must be submitted for each fuel type. The
correct product codes must be used on all schedules.
Blank schedules may be duplicated as needed.
Before completing page one of the Fuel Supplier
Return, finish all schedules and page two of the return.
Report gross gallons on the return. The top of each
column identifies the fuel to be reported in the column.
Product Codes: See attached list of product codes.
PART 1 – TAX COMPUTATION
Note: Tax is due upon removal, importation, or other
taxable event and if payment is not included you will
be billed for the month in which the transaction(s)
takes place. The tax is calculated on gross gallons and
interest will be computed from the original due date on
out-of-period transactions (late loads).
For each column:
Line 8: Enter the total gross taxable gallons for gaso-
line, ethanol blends, undyed petroleum diesel, undyed
biodiesel and aviation fuel from Line 38, page 2 of the
return.
Line 9: Enter gross gallons purchased with Michigan
tax paid to supply source. (Schedule 1)
Line 10: Enter total gallons for tax-exempt credit card
sales made to the United States Government. (Sched-
ule 13C)
Line 11: Enter total gallons for tax-exempt credit card
sales made to State and Local Government. (Schedule
13H)
Line 12: Tax deemed uncollectible. Enter gallons for
which the tax has been deemed uncollectible. (Sched-
ule 13F) This deduction is for tax that has not been
collected from an eligible purchaser for a period of 90
days after the tax was due. The supplier is required to
provide written notice to the Department within 10
days after the earliest date that the tax was due by the
eligible purchaser.
Line 13: Subtract Line 9, 10, 11 and 12 from Line 8.
Line 14: Collection Allowance: Multiply Line 13 by
1.5% (.015) for gasoline, ethanol blends and aviation
only.
Line 15: Subtract Line 14 from Line 13.
Line 16: Enter gross gallons for gasoline, ethanol
blends, undyed petroleum diesel, undyed biodiesel
and aviation fuel diverted TO Michigan (Schedule
11A). Dyed diesel is to be reported on Line 33, not
Line 16.
Line 17: Add Lines 15 and 16 and enter total taxable
gallons.
Line 18: Multiply Line 17 by the tax rate for each fuel
type.
Line 19: Airlines Only: Enter credit for interstate
flights 1.5 cents per gallon. (Attach Form 680, Claim
for Refund of Motor Fuel Tax, if return not filed
electronically.)
Line 20: Subtract Line 19 from Line 18 and enter the
total.
Line 21: Enter total Motor Fuel tax dollars that were
previously deducted as uncollectible but were later
recovered. The recovered amount must be remitted by
the Supplier on the return filed for the month that the
taxes were paid to the Supplier with a statement of the
period for which the taxes were paid.
Line 22: Add Lines 20 and 21 and enter the total.
Line 23: Add Columns 1 and 2 from Line 22 and enter
in 23a. Add Columns 3 and 4 from Line 22 and enter
in 23b. Carry aviation total (Column 5) from line 22 to
Line 23c.
Line 24: Tax due: Add all Columns of Line 23.
Line 25: Enter penalty amount due if applicable.
Line 26: Enter interest amount due if applicable.
Line 27: Add Lines 24, 25 and 26 and enter total
remittance due for all tax types.
PART 2: REPORTABLE INFORMATION
This section is required. All gallons of gasoline,
ethanol blends, undyed diesel, undyed biodiesel,
dyed diesel/biodiesel and aviation fuel removed,
acquired, imported or received on exchange must be
reported.
Note: Gallons reported on Schedule 2C, 3 and 2X
must also be included in Part 3 or Part 4 of the
return.
Line 28: Enter gallons of gasoline, ethanol blends,
undyed petroleum diesel, undyed biodiesel, dyed
diesel/biodiesel and aviation fuel imported from
outside the United States where the Michigan excise
tax was not paid to a supplier. (Schedule 2C)
Line 29: Enter total gallons of gasoline, ethanol
blends, undyed petroleum diesel, undyed biodiesel,
dyed diesel/biodiesel and aviation fuel imported from
another state. (Schedule 3)
Form 3978, page 5.
Line 30: Enter total taxable gallons of gasoline,
ethanol blends, undyed petroleum diesel, undyed
biodiesel, dyed diesel/biodiesel and aviation fuel
received on exchange agreements above the terminal
rack. (Schedule 2X)
Line 31: Enter total gallons of gasoline, ethanol
blends, undyed diesel, undyed biodiesel, dyed diesel/
biodiesel and aviation fuel delivered above the
terminal rack. (Schedule 6X)
Line 32: Enter FTZ (Foreign Trade Zone) disburse-
ments. (Schedule 10B)
Line 33: Enter gallons of dyed diesel diverted TO
Michigan. (Schedule 11A)
PART 3: TAXABLE DISBURSEMENTS
Line 34: Enter total taxable gallons of gasoline,
ethanol blends, undyed petroleum diesel, undyed
biodiesel, racing fuel and aviation fuel. Do not
include gallons reported on Lines 35 – 49. (Schedule
5/5Z)
Line 35: Enter total gallons of aviation fuel sold to
Aviation Registrants for resale. (Schedule 5C)
Line 36: Enter total gallons of dyed diesel fuel (petro-
leum/biodiesel) sold/used for taxable purpose. Enter
the amount in both the Dyed Diesel/Biodiesel column,
and the Undyed Petroleum Diesel or Undyed Biodiesel
column. (Schedule 5F)
Line 37: Enter total taxable gallons of gasoline,
ethanol blends, undyed petroleum diesel, undyed
biodiesel and aviation fuel sold for export with the
Michigan excise tax collected. (Schedule 7B)
Line 38: Michigan Taxable gallons. Add Lines 34
through 37 and enter total Michigan taxable gallons
for gasoline, ethanol blends, undyed petroleum diesel,
undyed biodiesel and aviation fuel. Enter the
amounts on Line 38 and Line 8, page 1.
PART 4: OTHER TERMINAL
DISBURSEMENTS
Line 39: Enter total gallons of dyed diesel fuel
removed. Do not include gallons reported on Lines 40
- 49. (Schedule 6F)
Line 40: Enter total gallons of gasoline, ethanol
blends, undyed petroleum diesel, undyed biodiesel,
dyed diesel/biodiesel and aviation fuel removed by
Suppliers for immediate export, tax not pre-collected.
(Schedule 6P)
Line 41: Enter total gallons of gasoline, ethanol
blends, undyed petroleum diesel, undyed biodiesel,
dyed diesel/biodiesel and aviation fuel removed for
export, including supplier’s own exports, where the
destination state tax was collected or accrued.
(Schedule 7A)
Line 42: Enter total gallons of gasoline, ethanol
blends, undyed petroleum diesel, undyed biodiesel,
dyed diesel and aviation fuel sold tax-free to the US
Government located in Michigan. (Schedule 8)
Line 43: Enter total gallons of gasoline, ethanol
blends, undyed petroleum diesel, undyed biodiesel
and dyed diesel fuel sold tax-free to the State of
Michigan, and/or its political subdivision, local gov-
ernments and public schools (Schedule 9).
Line 44: Enter total gallons of leaded racing fuel
disbursed. (Schedule 6Z)
Line 45: Enter total gallons delivered into tax-free
terminal storage. Must be a qualified terminal in
Michigan. (Schedule 10F)
Line 46: Enter total gallons of gasoline, ethanol
blends, undyed petroleum diesel, undyed biodiesel,
dyed diesel and aviation fuel sold tax-free to non-
profit, private, parochial, or denominational school,
college or university to transport students in buses to
authorized school functions. (Schedule 10G)
Line 47: Enter total gallons of gasoline or ethanol
blends sold tax-free to Fuel Feedstock users. (Schedule
10M)
Line 48: Enter total gallons of gasoline, ethanol
blends, undyed petroleum diesel or undyed biodiesel
fuel used for your own nontaxable purposes. (Attach
Form 680, Claim for Refund of Motor Fuel Tax, if
return not filed electronically).
Line 49: Enter gross gallons of gasoline, ethanol
blends, undyed petroleum diesel, undyed biodiesel,
dyed diesel/biodiesel or aviation fuel diverted FROM
Michigan. (Schedule 11B)
The Certification of Gasoline, Ethanol Blends or
Aviation Fuel Allowances has been incorporated into
the return. The appropriate boxes must be checked
and by signing the return you are certifying that the
remittance allowance was passed on when making tax-
collected sales.
Computer generated schedules must be approved by
this Department prior to use.
Mail Remittance to:
Michigan Department of Treasury
P.O. Box 77401
Detroit, MI 48278
Mail refund request or zero return to:
Michigan Department of Treasury
Motor Fuel Unit
P.O. Box 30474
Lansing, MI 48909-7974
