F
O 75-LFA    IDAHO FUELS TAX REFUND WORKSHEET
R EFO00059
M 12-07-06
                       LINE FLUSH ALLOWANCE

 Name / DBA                                                SSN / EIN

A fuel distributor may use this worksheet to
                                                              METHODOLOGY
calculate a refund of special fuels tax if the
                                                                    (Check One)
distributor delivers dyed diesel fuel, as well
as undyed diesel fuel, to customers from the    Standard 5-Gallon Allowance
same fuel delivery truck.  These “mixed”
                                                Actual Documented Gallons
deliveries may cause undyed, tax-paid, diesel
fuel to be contaminated with red dye and have
                                                Both Methodologies Used
to be put into the truck’s dyed diesel fuel
tank.  This situation occurs when:
                                                The fuel distributor must keep records in
 1) dyed diesel fuel is used to flush undyed    accordance with the methodology checked above
diesel fuel from the truck’s pressurized line,  as follows:
or
                                                Standard Allowance
 2) undyed diesel fuel is used to flush dyed
diesel fuel from the truck’s pressurized line.  Logs prepared by the delivery truck driver indicating
                                                the truck number, date, number of flushes, and
Two methods are available to calculate the      the type of each flush.
total nontaxable gallons used to flush lines
for the filing period:                          Actual Gallons

 1) the Standard  Allowance of 5 gallons        Delivery tickets or totalizer log readings for each
multiplied by the number of flushes; or         flush.

 2) the Actual Gallons used to flush the lines. Records supporting this claim should not be
                                                submitted with this claim, but must be retained
                                                by the claimant.  All fuels tax refund claims are
Both methods may be used throughout the
                                                subject to review and/or audit by the Idaho State
filing period, but only one method may be used
                                                Tax Commission.
to account for each separate flush.

 1. Total number of times the pressurized line was flushed during the filing period. ...........

  2. Number of times flushed using  Standard Allowance. .......................................................

  3. Number of gallons flushed using the Standard Allowance.  (Line 2 x 5 gallons) ............

  4. Number of times flushed using Actual Gallons. ................................................................

  5. Number of gallons flushed using Actual Gallons.  (Delivery tickets / totalizer log
   readings) .............................................................................................................................

  6. Nontaxable gallons to be reported on Form 75.  (Add Line 3 and Line 5.)
   (Enter on Line 2, Section V,  Column D of Form 75) ...............................................................