XT 2001-01 - Tank Truck Movements From One Terminal to
Another Terminal - January 11, 2001
We have become aware that some motor fuel dealers are pulling
fuel through the loading rack at one terminal and
transporting the fuel via a tanker truck to another terminal.
This appears to happen most frequently with ethanol, however,
it also happens with other product types. If you pull fuel
from one terminal and transport and disburse it into another
terminal, the proper reporting on your monthly motor fuel tax
return should be as follows:
- Report a receipt of the gallons on schedule 2 (form MF
2-1) from the person from whom you purchased the fuel (the
position holder in the terminal).
- Report a disbursement of the gallons on schedule 6 (form
MF 2-2) to the terminal where you transported the fuel
listing the name of the terminal in column 6 and the terminal
control number of the terminal in column 7.
To ensure proper tracking of fuel removed through a
terminal rack and disbursed into another terminal
movement), it is imperative that this type of
transaction be reported in this manner. If you are conducting
these types of transactions, they must be reported on your
dealer’s tax return (not on a terminal operator’s report). If
you have any questions, please contact the Motor Fuel Tax
Compliance Unit at (855) 466-3921.