oregon motor carrier registration & tax manual - Oregon Department ...

Oregon Motor Carrier Registration & Tax Manual
Column F: Tax Paid Gallons
Enter the number of gallons purchased in a jurisdiction during the
reporting period on which fuel taxes have been paid. Tax Paid
Gallons should be rounded to the nearest whole gallon. Purchases must
be supported by invoices from the vendor and retained in the carrier’s
records. Do not send invoices or receipts with the IFTA tax return.
Failure to retain original vendor invoices may result in credit being
disallowed at time of audit.
The surcharge is charged without regard to the number of gallons
purchased in the jurisdiction. Tax paid gallons may not be claimed on a
surcharge line.
Column G: Net Taxable Gallons (Column E minus Column F)
Subtract the Tax Paid Gallons (Column F) from the Taxable Net Taxable Gallons (Column
E). Enter the credit figure in brackets when the Tax Paid Gallons in Column F is greater
than the Taxable Gallons in Column E.
Example: The credit figure of 389 would be entered as [389].
MINUS
EQUALS
13 Taxable Gallons – 0 Tax Paid Gallons = 13 Net Taxable Gallons
106 Taxable Gallons - 495 Tax Paid Gallons = [389] Net Taxable Gallons
Tax Liability
- 87 - Revised: May 2012