Fuel Allowance Form - Michigan
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)
Page 4/5
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