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Claim For Proportional Use Credit Form. This is a Indiana form and can be use in Department Of Revenue Statewide.
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Tags: Claim For Proportional Use Credit, MCS-1789, Indiana Statewide, Department Of Revenue
INDIANA DEPARTMENT OF REVENUE
Indiana Revenue Form
Departmental Use Only
MOTOR CARRIER SERVICES DIVISION
MCS-1789
Total Gallons
CLAIM FOR PROPORTIONAL
USE CREDIT
State Form 49868
Rev.02/07
Total Miles
Indiana Amount Paid
QTR ________ YR _________
Total Amount Paid
CLAIMANT’S NAME:
Interstate or Indiana US DOT Number:
Non-Indiana Based IFTA Number:
Indiana TID Number:
COMPLETE THIS SECTION ONLY IF CHANGING ADDRESS OR TELEPHONE NUMBER
Street Address:
City:
State:
Zip:
Telephone Number:
(
)
You Must Submit With This Claim For Credit
MCFT-101/IFTA-101 or Out of State Return
Please refer to instructions before proceeding.
Attach additional sheets if necessary.
1
2
Enter Vehicle
Number of Vehicles
Type Codes
(See Instructions)
3
Eligible Miles
Traveled
4
Eligible Gallons
Consumed
(Use Whole
Gallons)
5
6
7
Proportional
Exempt
Use Exempt Gallons
Percentage
Col.4 x Col.5
(See Instructions)
(Use Whole
Gallons)
8
Refund
Claimed
Col. 6 x Col.7
Tax Rate
%
.27 $
%
.27 $
%
.27 $
%
.27 $
%
.27 $
%
.27 $
%
.27 $
%
.27 $
Total Refund Due
$
Applicant agrees, under penalty of perjury, that the information given on this form is, to the best of their knowledge, true, accurate,
and complete. The applicant further attests that the attached quarterly tax return is a true and accurate copy of the return filed with the based jurisdiction.
This form must be signed by an owner, partners, or corporate officer or by an authorized agent. If signed by an authorized agent, a properly completed
power of attorney must be attached to this form. Mail the completed form to the Indiana Department of Revenue with your quarterly return.
Signature of Taxpayer or Authorized Agent:
Typed or Printed Name:
Title:
Date Signed:
Telephone Number:
(
)
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Claim for Proportional Use Credit information and instructions
The claim for credit must be completed only by companies, sole proprietorships, partnerships, or other legal entities that have been
previously certified by the department, which are seeking a refund of taxes paid on motor fuel consumed in a motor vehicle which has a
common fuel reservoir used to propel the motor vehicle along the highway and for some other commercial purpose.
Column 1: Enter the vehicle type code. (shown on last page)
Column 2: Enter the number of vehicle(s) listed in column 1. The number of vehicle(s) listed here must match the number on the
certification approved by the department. Vehicle(s) additions and/or deletions must be indicated on this form in the area
for such actions. Only the certification vehicle(s) and the vehicle(s) added in the appropriate area will be considered for
the claim.
Column 3: Enter the total number of eligible miles traveled in the state of Indiana by the vehicle(s) shown in Column 1 for the
quarterly tax reporting period.
Column 4: Enter the total number of eligible whole gallons consumed in Indiana by the vehicle(s) shown in Column 1 for the
quarterly tax reporting period.
Column 5: Enter the exempt percentage (indicated on the list of percentages) by vehicle(s) type in Column 1.
Column 6: Enter the proportional use exempt gallons by multiplying Column 4 by Column 5.
Column 7: Tax Rate is .27.
Column 8: To calculate your tentative refund amount, multiply Column 6 by Column 7.
MOTOR CARRIER FUEL TAX AND SURCHARGE TAX
In order to receive a proportional use exemption credit for motor carrier fuel and surcharge tax, your quarterly return must be submitted
with the proper payment. Quarterly returns filed late (the due date is shown on the quarterly return) or failure to submit the quarterly
return (MCFT-101 or IFTA-101) with payment will result in denial of your claim for credit.
**NON-INDIANA CARRIERS**
If you submit your quarterly tax return to a state/jurisdiction other than Indiana, a copy of that quarterly report must be submitted with
your Claim for Proportional Use Credit form. No claim for credit forms can be processed without the quarterly tax return for the tax
quarter in which the proportional claims are being made.
The department may require that any person, licensed or unlicensed, provide any additional proof that the department deems necessary.
Failure to provide verification will result in the denial of the claim form.
If you operate a type of vehicle(s) for which a proportional use credit should be allowed, and it is not listed or is listed and
you have proof that the vehicle(s) is entitled to a different percentage than indicated on the chart, please contact our office
at (317) 615-7345 for assistance in determining the allowable percentage.
Indiana Department of Revenue
Motor Carrier Services Division
5252 Decatur Blvd. Ste. R
Indianapolis, IN 46241-9524
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CODE
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
Air Conditioning Unit for Buses ...................................................10%
Bookmobile ..................................................................................35%
Boom Trucks-Block Boom ...........................................................20%
Bulk Feed Trucks .........................................................................15%
Car Carrier with Hydraulic Winch ................................................10%
Carpet Cleaning Van ...................................................................15%
Cement Mixers ............................................................................30%
Distribution Truck-Hot Asphalt .....................................................10%
Dump Trailers ..............................................................................15%
Dump Trucks ...............................................................................23%
Fire Truck ....................................................................................48%
Leaf Truck ....................................................................................20%
Lime Spreader .............................................................................15%
Line Truck-Digger/Derrick, Aerial Lift Truck .................................20%
Milk Tank Trucks ..........................................................................30%
Mobile Cranes .............................................................................42%
Pneumatic Tank Truck .................................................................15%
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
71
72
Refrigeration Truck......................................................................... 15%
Salt Spreader-Dump with Spreader ............................................... 15%
Sanitation Dump Trailers............................................................... 15%
Sanitation Truck ............................................................................. 41%
Seeder Truck.................................................................................. 15%
Semi Wrecker ................................................................................ 35%
Service Truck with Jackhammer, Pneumatic Drill .......................... 15%
Sewer Cleaning Truck Sewer Jet, Sewer Vactor ........................... 35%
Snow Plow ..................................................................................... 10%
Spray Truck .................................................................................... 15%
Super Sucker ................................................................................. 90%
Sweeper Truck ............................................................................... 20%
Tank Trucks .................................................................................... 24%
Tank Transport ............................................................................... 15%
Truck with Power Take Off Hydraulic Winch .................................. 20%
Wrecker.......................................................................................... 10%
Insulation Van with Blower ............................................................. 50%
Auxiliary Power Unit (APU) ..............................................................4%
Stone Slinger .................................................................................35%
Please use the code number when listing the vehicles on the Certification and all Claims for Credit forms. Also use these
codes when adding/deleting vehicles quarterly.
Please Add and/or Delete Vehicles in this area. Only vehicles on the processed and approved certification application and on this
list are eligible for claims for credit. If you require additional spaces, please attach a sheet that includes all of the information
shown below. Designate whether adding or deleting a vehicle by placing a check ( ) in the appropriate column.
A D
Vehicle
Code
Vehicle Identification Number
Power Units Only
Vehicle Type
TK or TR
Vehicle Make
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