Information Release

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:

  1. 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).
  2. 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 (via truck 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.