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| BASED ON INFORMATION OBTAINED FROM STATE AUTHORITIES AND ON THE LAWS OF THE STATE |
TABLE MF-103 STATUS AS OF JANUARY 1, 2001 |
| STATE | REMARKS |
|---|---|
| Alabama | Allowance for loss due to evaporation shrinkage is 2 percent on all gasoline taxes paid, not to exceed $500 in any one calendar month.The collection allowance is 2 percent of the first $ 5,000 of tax owed and 1 percent of all taxes over $ 5,000 not to exceed $ 400in any one calendar month. These allowances apply to 16 cents of the 18 cents per gallon gasoline tax. |
| Alaska | Allowance for collection expenses is 1 percent of tax due, not to exceed $ 100 per month. |
| Arizona | |
| Arkansas | Allowance for losses in storage and handling is 3 percent of first million gallons only and none in excess thereof. |
| California | Actual loss is exempt, but if handling and storage loss cannot be established accurately, a normal loss of 0.5 percent of throughput is allowed. Tax paid loss is used to offset tax paid gain. |
| Colorado | Tax may be refunded or credit may be given on losses beyond the control of the distributor of tax-paid fuel in excess of 100 gallons.Distributors receive allowance of 2 percent for handling and collection expenses, but must pass on 1 percent to retailers.The 0.5 percent allowance is to wholesalers for collection expenses and bad debts and is calculated after deductionof the 2 percent allowance for handling and collection expenses. |
| Connecticut | |
| Delaware | Allowance for losses in storage and handling is limited to a maximum of 1 percent (gasoline) or 0.5 percent (special fuel) of the beginning inventory plus receipts over a 12-month period. |
| Dist. of Col. | |
| Florida | Terminal supplier granted a 0.2 percent collection allowance against the 12.8 cents per gallon state tax on gasoline if terminal supplier has allowed 50 percent of such collection allowance to the licensed purchaser (a wholesaler). |
| Georgia | Allowance is made on the first 5.5 cents per gallon tax paid by the retailer to the supplier, and by the wholesaler to the State. |
| Hawaii | |
| Idaho | |
| Illinois | Allowance for collection expenses is limited to actual cost of collection, not to exceed 2 percent. |
| Indiana | Allowances for actual losses apply to gasoline only. Gasoline distributors claim a flat percentage allowance of 1.6 percent for losses in storageand handling and collection expenses. Special fuel dealers claim a flat 1.6 percent for losses in handling and collection expenses. |
| Iowa | Distribution allowance of .4 percent is retained by supplier, and 1.2 percent is credited back to the distributor.Allowance is also made to licensed users. |
| Kansas | Allowance is made for losses of 100 gallons or more by loss or destruction beyond the control of the distributor. |
| Kentucky | Allowance of 0.75 percent is the maximum allowance to terminal operators for evaporation, shrinkage, or unaccountable losses. |
| Louisiana | Allowance is made for losses of 100 gallons or more by loss or destruction by fire or accident.The 3 percent allowance applies to only 1 cent of the tax. There is also an allowance to bonded jobbers on 4 cents of the tax. |
| Maine | |
| Maryland | Allowance for handling losses of 1 percent of the first 10 cents of the tax paid. |
| Massachusetts | |
| Michigan | |
| Minnesota | |
| Mississippi | For gasoline - actual loss less 2 percent (750 gallon minimum claim), for liquefied or compressed gas - actual loss, for other fuel - actual loss (750 gallon minimum claim). |
| Missouri | |
| Montana | |
| Nebraska | For actual losses, retailer may apply to the Sundry Claims Committee for full refund of tax paid. Allowance of 3 percent of first 75,000 gallonsand 2 percent of all gallons over 75,000 gallons monthly. |
| Nevada | |
| New Hampshire | |
| New Jersey | |
| New Mexico | |
| New York | No allowance is made for losses in storage and handling on shipments direct from supplier to customer. Allowance is not toexceed 2 percent of taxable quantity stored. |
| North Carolina | Allowance for losses in handling and collection expenses may be claimed by distributors who compute tax liability on the basis ofquantity purchased. Allowance is 2 percent on the first 150,000 gallons, 1.5 percent on the next 100,000 gallons,and 1 percent on the remainder. |
| North Dakota | Deduction for actual losses may not exceed 1 percent of total gallonage purchased. Commission (collection allowance) is 2 percent of tax duefor gasoline and 1 percent not to exceed $300 per month for special fuels. |
| Ohio | |
| Oklahoma | |
| Oregon | Allowance for loss by destruction is made to licensed dealers and subdealers only. |
| Pennsylvania | No allowance is made for losses in storage and handling on shipments direct from supplier to customer. Allowance is not toexceed 2 percent of taxable quantity stored. Only to Pennsylvania-registered distributors. Same for retailer if retaileris part of registered distributor. |
| Rhode Island | |
| South Carolina | Importers, for their own use within State, are allowed an exemption of 1 percent of gross quantity received to cover loss.Collection expense deduction is 2.65 percent of the tax, not to exceed $ 750 per month for domestic oil companies. |
| South Dakota | |
| Tennessee | |
| Texas | Allowance is made for losses of 100 gallons or more by loss or destruction by fire or accident. For gasoline and diesel fuel; allowance of 2 percent to distributor for collection expense, for liquefied petroleum gas; allowance of 1 percent to permitted dealers for collection expenses. |
| Utah | |
| Vermont | Actual loss if tax is paid in Vermont. Percentage applies only to fuels received on which tax has not been paid in Vermont. |
| Virginia | Refund of 1 percent allowed on tax-paid fuel transferred within the State from one dealer to another when such fuel passes through a bulk storageplant in the State. Allowance for collection expenses is 0.5 percent of tax due, not to exceed $ 500 per month. |
| Washington | |
| West Virginia | |
| Wisconsin | There is also an allowance of 0.1 percent to the supplier for losses in storage and handling. |
| Wyoming |
Go to Part 1 of Table MF-103
