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The Connecticut AU-738 form is an essential document for individuals and organizations seeking a tax refund on motor vehicle fuels used in specific programs, particularly those related to nutrition for senior citizens. This form allows claimants to request a refund for excise taxes paid on diesel and gasoline, including gasohol, for fuel consumed during the calendar year 2004. To initiate the process, claimants must check the appropriate fuel type box and provide detailed information about their fuel purchases, including supplier names and the number of gallons purchased. Additionally, the form requires a declaration confirming the accuracy of the information provided, with penalties for false claims. A crucial deadline exists: all claims must be submitted to the Department of Revenue Services by May 31, 2005. For eligibility, claimants must have used at least 200 gallons of fuel and must attach relevant receipts to substantiate their claims. The form also includes a computation section to help claimants determine the amount of refund they may receive based on their fuel usage. Proper record-keeping is emphasized, as claimants must retain documentation for at least three years following submission. Understanding the requirements and processes outlined in the AU-738 form is vital for ensuring compliance and maximizing potential refunds.

File Information

Fact Name Detail
Form Purpose The AU-738 form is used to claim a refund for motor vehicle fuels tax in Connecticut, specifically for fuel used in the Nutrition Program.
Filing Deadline Claims must be submitted by May 31, 2005, for fuel used during the calendar year 2004.
Eligible Fuel Types Claimants must specify the type of fuel being refunded, including diesel and gasoline (gasohol).
Minimum Fuel Requirement A minimum of 200 gallons of fuel eligible for a tax refund is required to file a claim using this form.
Record Keeping Claimants must retain records for at least three years following the filing of the claim to substantiate their refund request.
Governing Law The AU-738 form is governed by Connecticut General Statutes, specifically those related to motor vehicle fuels tax.
Refund Rates For the calendar year 2004, the refund rate for diesel is 26¢ per gallon, and for motor vehicle fuels, it is 25¢ per gallon.

Connecticut Au 738 Sample

Department of Revenue Services

 

Form AU-738

 

Fuel Type

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State of Connecticut

Motor Vehicle Fuels Tax Refund Claim

Diesel

(Gasoline - Gasohol)

Excise Taxes Unit

 

 

 

 

 

 

 

 

 

Motor Vehicle Fuels

25 Sigourney Street

 

Nutrition Program

 

 

 

 

 

 

 

 

Claim Type

 

 

 

 

You must check the appropriate fuel type box on the right.

 

 

 

 

Hartford CT 06106-5032

 

 

 

 

Refund claims must be filed on or before May 31, 2005, for

Nutrition Program

 

(Rev. 09/04)

 

fuel used during calendar year 2004.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name of Claimant (Type or print)

 

 

 

 

 

Period of Claim in Calendar Year

2004

 

 

 

 

 

 

 

 

____/____ through ____/____

Telephone Number

 

 

 

 

 

CT Tax Registration Number

 

(

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Number and Street

 

 

 

 

 

FEIN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City or Town

 

 

 

 

 

SSN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State

 

 

 

ZIP+4

 

 

 

Due on or before

 

 

 

 

 

 

 

 

 

 

 

 

May 31, 2005

Type of Business

 

Location of Records (if different from above)

 

DRS use only

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Schedule A Statement of Motor Vehicle Fuel Purchases. Receipts must be attached.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Date

 

Name of Supplier

 

Gallons of Fuel

Date

 

Name of Supplier

 

 

Gallons of Fuel

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total (Round to the nearest whole gallon.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Schedule B Computation of net refund.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1.

Total miles for period

 

 

 

 

 

 

1.

 

 

2.

Total fuel gallons for period (Enter the total number of fuel gallons from Schedule A)

 

2.

 

 

3.

Average miles per gallon (Divide Line 1 by Line 2)

 

 

 

 

3.

 

 

4.

Total miles in delivery vehicles that are used exclusively for the delivery of meals to senior citizens

4.

 

 

5.

Refund gallons (Divide Line 4 by Line 3)

 

 

 

 

5.

 

 

6.

 

Tax refund claimed (Multiply Line 5 by _____ per gallon. (See refund rate table on reverse side for appropriate rate)

6.

$

.00

I declare under penalty of law that I have examined this return (including any accompanying schedules and statements) and, to the best of my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false return to DRS is a fine of not more than $5,000, or imprisonment for not more than five years, or both. The declaration of a paid preparer other than the taxpayer is based on all information of which the preparer has any knowledge.

Taxpayer Signature

Title

Date

 

 

 

Paid Preparer Signature

Telephone Number

Date

 

 

 

Print Preparer Name

Preparer’s Address

Preparer’s SSN or PTIN

 

 

 

Instructions

Your motor vehicle fuels tax refund claim for fuel used during calendar year 2004 must:

1.Be filed with Department of Revenue Services (DRS) on or before May 31, 2005; and

2.Involve at least 200 gallons of fuel eligible for tax refund.

The appropriate fuel type box must be marked on the front of this form in order to process this claim. You must file a separate Form AU-738 for each motor vehicle fuel type.

Be sure to provide a telephone number where you can be contacted.

You must indicate your Connecticut tax registration number or Social Security Number in the space provided.

For all purchases of fuel listed, you must attach a copy of each numbered slip or invoice issued at the time of the purchase. The slip or invoice may be the original or a photocopy and must show the:

Date of purchase;

Name and address of the seller (which must be printed or rubber stamped on the slip or invoice);

Name and address of the purchaser (which must be the name and address of the person or entity filing the claim for refund);

Number of gallons of fuel purchased;

Price per gallon;

Total amount paid; and

If payment is made within a discounted period, provide proof of amount paid.

You must retain records to substantiate your refund claim for at least three years following the filing of the claim and make them

Table of Motor Vehicle Fuels Tax Refund Rates for 2004

for Nutrition Program

Diesel January 1, 2004

through

December 31, 2004

26¢

per Gallon

Motor Vehicle Fuels

 

 

 

 

January 1, 2004

through

December 31, 2004

25¢

per Gallon

Note: You must file a separate Form AU-738 for each motor vehicle fuel type.

available to DRS upon request.

Rounding Off to Whole Dollars: You must round off cents to the nearest whole dollar on your motor vehicle fuels tax refund claim. Round down to the next lowest dollar all amounts that include 1 through 49 cents. Round up to the next highest dollar all amounts that include 50 through 99 cents. However, if you need to add two or more amounts to compute the total to enter on a line, include cents and round off only the total.

Example: Add two amounts ($1.29 + $3.21) to compute the total ($4.50) to enter on a line. $4.50 is rounded to $5.00 and entered on the line.

You must attach a copy of your contract with your local area agency on aging as evidence of your eligibility to provide Title III-C meals to senior citizens.

Mail the completed refund application to: Department of Revenue Services State of Connecticut

Excise Taxes Unit

25 Sigourney Street Hartford CT 06106-5032

Additional Information

If you need additional information or assistance, please call the Excise Taxes Unit at 860-541-3224, Monday through Friday, 8:00 a.m. to 5:00 p.m. Forms may be downloaded from our Web site at

www.ct.gov/DRS

Your refund will be applied against any outstanding DRS tax liability.

Form AU-738 Back (Rev. 09/04)

Common mistakes

Filling out the Connecticut AU-738 form can be a straightforward process, but many people make common mistakes that can delay their refund claims. One significant error is failing to check the appropriate fuel type box. This step is crucial because the Department of Revenue Services (DRS) requires this information to process the claim correctly. Without this checkmark, the form may be returned or rejected, leading to unnecessary delays.

Another frequent mistake involves the submission of incomplete or incorrect receipts. Claimants must attach a copy of each numbered slip or invoice for fuel purchases. These documents must clearly show essential details such as the date of purchase, the seller's name and address, and the number of gallons purchased. Omitting any of this information can result in the rejection of the claim. It is vital to ensure that all required documentation is attached before submitting the form.

Additionally, some individuals overlook the requirement to file a separate Form AU-738 for each motor vehicle fuel type. If a claimant uses both diesel and gasoline, they must complete two distinct forms. Failing to do so can complicate the processing of claims and may lead to delays or denials.

Lastly, many people miscalculate the total refund amount. The form requires claimants to perform specific calculations, including determining total miles driven and average miles per gallon. Errors in these calculations can lead to incorrect refund amounts being claimed. It is essential to double-check all figures and ensure accuracy before submission to avoid complications.

Key takeaways

When filling out and using the Connecticut AU-738 form for a fuel tax refund, consider the following key takeaways:

  • Submission Deadline: Ensure that your refund claim is submitted to the Department of Revenue Services (DRS) by May 31, 2005, for fuel used during the calendar year 2004.
  • Fuel Type Specification: It is essential to check the appropriate fuel type box on the form. Each motor vehicle fuel type requires a separate Form AU-738.
  • Documentation Requirements: Attach copies of all numbered slips or invoices for fuel purchases. These documents must include specific details such as the date of purchase and the total amount paid.
  • Record Retention: Keep all records related to your refund claim for a minimum of three years after filing. These records must be available to DRS upon request.

Similar forms

The Connecticut AU-738 form is similar to the IRS Form 8849, which is used for claiming refunds of excise taxes. Both forms require detailed information about fuel purchases and usage. Claimants must provide supporting documentation, such as receipts, to substantiate their claims. Each form has specific deadlines for submission, ensuring that claims are processed within a designated time frame. Both forms also emphasize the importance of accurate information, as errors can lead to penalties or denial of the refund.

Another document comparable to the AU-738 is the IRS Form 2290, which is used for heavy vehicle use tax. This form also requires information about the vehicle and the amount of tax owed. Just like the AU-738, it necessitates that the claimant keep accurate records of vehicle usage and fuel purchases. Both forms are designed to ensure compliance with tax regulations, and they require submission to the respective tax authority by a specific deadline.

The Connecticut AU-738 is also similar to the California BOE-401-A2, which is a claim for refund of the diesel fuel tax. Both documents require claimants to report the amount of fuel used and provide calculations for the refund. Additionally, both forms require the attachment of supporting documentation, such as invoices or receipts. The purpose of both forms is to facilitate the refund process for taxes paid on fuel used for specific purposes.

Another related document is the New York Form FT-500, which is used to claim a refund of fuel taxes. Similar to the AU-738, this form requires detailed information about fuel purchases and usage. Both forms have sections for calculations that determine the refund amount based on fuel consumption. Claimants must also adhere to submission deadlines and maintain records to support their claims.

Understanding the importance of proper documentation in various processes is essential, particularly when it comes to claiming refunds or approvals. For instance, individuals seeking an Emotional Support Animal Letter can find valuable guidance at https://topformsonline.com, which offers insights into how these letters are obtained and the necessary requirements to ensure compliance and support for mental health needs.

The IRS Form 720 is another document that bears similarities to the AU-738. This form is used to report and pay various federal excise taxes, including those related to fuel. Both forms require detailed reporting of fuel usage and calculations for refunds. Accurate record-keeping is essential for both forms to ensure compliance and successful claims. The forms also share a common goal of ensuring that taxes are paid appropriately and refunds are processed efficiently.

Additionally, the Texas Form 01-114, which is used for motor fuel tax refunds, is akin to the AU-738. Both forms require claimants to provide detailed information about fuel purchases and usage. They also necessitate the submission of supporting documentation, such as receipts. Timeliness is crucial for both forms, as they have specific deadlines for filing claims to ensure that refunds are processed in a timely manner.

The Florida Form DR-26 is another document similar to the AU-738. This form is used to claim a refund of the fuel tax for certain types of fuel usage. Both forms require detailed information about fuel purchases and usage, along with supporting documentation. The filing deadlines and the requirement for accurate record-keeping are common features of both forms, ensuring compliance with state tax regulations.

The Illinois Form CRT-61 is also comparable to the AU-738. This form is used for claiming refunds on motor fuel taxes. Similar to the AU-738, it requires claimants to provide detailed information regarding fuel purchases and usage. Both forms emphasize the importance of submitting accurate information and retaining supporting documents to substantiate the claims. Filing deadlines are also a critical aspect of both forms.

Lastly, the Michigan Form 5117 is similar to the AU-738 in that it is used to claim refunds for fuel taxes. Both documents require detailed reporting of fuel usage and calculations for refunds. Claimants must attach supporting documentation, such as invoices or receipts, to substantiate their claims. Adhering to submission deadlines and maintaining accurate records are essential components of both forms to ensure compliance with tax regulations.