Fuel Allowance Form - Michigan
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
Page 5/5
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