Ga. Comp. R. & Regs. R. 560-9-3-.01 - Forms for Motor Fuel and Carrier Taxes
Forms may be downloaded from the Georgia Department of Revenue's website or obtained from the Georgia Department of Revenue, Taxpayer Services Division, at the Department of Revenue headquarters' address as designated in Rule 560-1-1-.02(4).
(1)
Application forms.
(a) Form CRF-007, Motor Fuel Distributor
Application. A distributor must file this form in conjunction with Form
CRF-002, State Registration Application, to register as a motor fuel
distributor licensee under O.C.G.A. §
48-9-4(b).
(b) Form FS-MFD-26, Application for
Distributor's Bond. A distributor must use this form to secure a distributor's
bond under O.C.G.A. §
48-9-4(c).
(c) Form CRF-IFTA, Motor Carrier Registration
Application. A motor carrier must use this form to obtain an annual license and
two decals from the Department in conformity with the International Fuel Tax
Agreement (IFTA).
(2)
Tax reports.
(a) Form MFD-04,
Licensed Distributor's Tax Report. A distributor must use this form to file
monthly, quarterly, or annual reports and remit motor fuel taxes under O.C.G.A.
§
48-9-8.
(b) Form IFTA-100-MN, IFTA Quarterly Fuel Use
Tax Report. A motor carrier must use this form to file a report and remit motor
carrier road taxes in conformity with IFTA and O.C.G.A. §
48-9-33.
(c) Form IFTA-101-MN, IFTA Quarterly Fuel Use
Tax Schedule. A motor carrier must file this form in conjunction with Form
IFTA-100-MN.
(3)
Refund forms.
(a) Form MFD-33,
Claim for Refund of Georgia Motor Fuel Tax. A distributor must file this form
to claim a refund of motor fuel tax under O.C.G.A. §
48-9-10.
(b) Form MFR-03, Application for Refund -
Agriculture. A distributor must file this form to apply for a refund of motor
fuel taxes paid on purchases of gasoline under O.C.G.A. §
48-9-10(b)(1).
(c) Form MFR-04, Application for Refund -
Agricultural Field Use Vehicles. A distributor must file this form to apply for
a refund of motor fuel taxes paid on purchases of diesel fuel under O.C.G.A.
§
48-9-10(a)(3).
(d) Form MFR-21, Application for Refund -
Licensed Retail Dealer. A motor fuel retail dealer who purchases motor fuel in
bulk quantities and sells it at retail must file this form to apply for a
refund of 2 percent of the first 5 1/2 cents per gallon of the applicable motor
fuel tax under O.C.G.A. §
48-9-10(c).
Licensed distributors are not eligible for this refund.
(e) Form MFR-43, Application for Refund -
Non-Dyed Fuel Oils used for Non-Highway Purposes. A person must file this form
to apply for a refund of the motor fuel excise tax under O.C.G.A. §
48-9-10(b)(2).
(4)
Exemption
certificate. Form MFD-03, Georgia Motor Fuel Exemption Certificate. A
purchaser seeking to buy motor fuel from a licensed distributor exempt from
motor fuel excise tax under O.C.G.A. §
48-9-3(b)(7)(B)(ii)(l)
must provide this form to the distributor. Moreover, the distributor must
provide a copy of the certificate to the Department within thirty days of
receipt of the certificate from the purchaser.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.