How to Prepare a Trust Tax Return by wde12324


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									LIQUEFIED PETROLEUM GAS TAX REPORT                                                                                      Version Mar-08
TAX TYPE 60                                                                                  (O) Original (A) Amended          Updated
NORTH DAKOTA                                                                                 (P) Production (T) Test           8/10
FORM M60 (Formally J11)
               Report Period (YYYYMM):                                         License #:
                              Federal ID:                                          Suffix:
                        Business Name:
                                   State:                                      Zip Code:
                General Contact E-mail:
               E-file Coordinator E-mail:
                            Prepared by:                                                                       ND

      1                                                  #VALUE!
1.        Inventory forward = last month's line 9 entry (Physical Inventory)                                                   1.     A
2.        Gallons mfg., purchased, imported = Schs. 2+3                                                                        2.     B
3.        Gallons taxable at $.23 per gal. = Sch. 5Q                                                                           3.     T
4.        Gallons taxable at 2% excise = Sch. 5X                                                                               4.     D
5.        Gallons taxable at 1% excise = Sch 10A (Heating Fuel)                                                                5.     C
6.        Gallons ND non-taxable = Schs. 6+7                                                                                   6.     H
7.        Gallons tax-exempt = Schs. 8+10                                                                                      7.     G
8.        Book inventory = lines 1+2-3-4-5-6-7                                                                                 8.
9.        Ending physical inventory                                                                                            9.     I
10.       Gain or (Losses): Line 9 Minus Line 8.                                                                               10.    E

11.       Tax due at $.23 per gal. = $.23 x line 3                                                      $                 -    11.    2
12.       Sales price for line 4 gal.                                                                   $                 -    12.    J
13.       Tax due at 2% excise = .02 x line 12                                                          $                 -    13.    3
14.       Sales price for line 5 gal.                                                                                          14.    F
15.       Tax due at 1% excise = .01 x line 14                                                          $                 -    15.    M
16.       Tax subject to allowance = lines 11+13+15                                                     $                 -    16.
17.       Collection allowance = .01 x line 16 (max. $300.00)                                           $                 -    17.    4
18.       Total tax due = lines 16-17                                                                   $                 -    18.
19.       Penalty = .05 x line 18 (min. $5.00)                                                                                 19.    U
20.       Interest = .01 per month x line 18                                                                                   20.    V
21.       Total Due = lines 18+19+20                                                                    $                 -    21.

Liquefied Petroleum Gas Schedule of Gallons Received                                                                                  ,                                                                             Tax Type 60
(Submit with Liquefied Petroleum Tax Report   FORM M60 (Formally J11)) NORTH DAKOTA                                                                                                                                      Version Mar-08
Schedule Types:                                                                                          Product Types:                                                                                            Mode Codes:
  2 Gallons received in North Dakota - ND tax NOT paid                                                             054 Propane                                                                                              J     Truck
  3 Gallons imported into North Dakota by your business - ND tax NOT paid                                                                                                                                                  R     Railroad
                                                                                                                                                                                                                           B     Barge
                                                                                                                                                                                                                          PL     Pipeline
                                                                                                                                                                                                                           S     Ship

                                                                                                                                                                              = Optional Field

                       (1)              (2)         (3)                                     (4)                                                  (5)            (6)                (7)          (8)        (9)         (10)          (11)
Sch. Pro.            Carrier          Carrier                       Point of Origin                      Point of Destination             Purchased From      Seller           Transaction   Document     Net         Gross         Billed
Type Type            Name              FEIN       Mode       City       State         TCN         City          State           TCN         Seller Name    FEIN      Suffix       Date        Number     Gallons      Gallons      Gallons

               Page 2 of 7                                                                                                                                                           466c9388-b8f0-4720-9e61-aa197689be18.xls
Liquefied Petroleum Gas Schedule of Gallons Disbursed                                                                                 ,                                                                                  Tax Type 60
(Submit with Liquefied Petroleum   FORM M60 (Formally J11)) NORTH DAKOTA                                                                                                                                                         Version Mar-08
Schedule Types:                                                                                                Product Types:                                                                                             Mode Codes:
 5Q Gallons sold to consumers, or used - ND $.23 per gallon taxable                                                      054 Propane                                                                                               J    Truck
 5X Gallons sold to consumers, or used - ND 2% excise taxable                                                                                                                                                                     R     Railroad
  6  Gallons sold to licensed suppliers or distributors for resale - ND non-taxable                                                                                                                                               B     Barge
  7  Gallons exported out of North Dakota by your business - ND non-taxable                                                                                                                                                      PL     Pipeline
  8  Gallons sold to agencies of the U.S. Government - ND tax-exempt (or tax credit taken)                                                                                                                                        S     Ship
 10 Gallons sold to Native Americans - ND tax-exempt                                                                                                                                                                             GS     Gas Station
 10A Gallons sold for Heating Fuel ND 1% Excise Taxable ( Jan 1 2008 thru Jun 30 2009 - ND Tax- Exempt start Jul 09)                                                         = Optional Field                                    CE     Summary

                       (1)               (2)       (3)                                      (4)                                                 (5)             (6)               (7)              (8)           (9)         (10)             (11)
Sch. Pro.            Carrier           Carrier                      Point of Origin                      Point of Destination                 Sold to       Purchaser         Transaction       Document        Net         Gross            Billed
Type Type            Name               FEIN      Mode      City        State         TCN         City          State           TCN       Purchaser Name   FEIN     Suffix       Date            Number        Gallons      Gallons         Gallons

                Page 3 of 7                                                                                                                                                                     466c9388-b8f0-4720-9e61-aa197689be18.xls
                                                      NORTH DAKOTA
                            EXCEL SPREADSHEET FILING INSTRUCTIONS                                                                   Mar-08
INTRODUCTION:                                                                                                                     Updated 8/10
The Heating Fuel rate will be determined by the Report Period entered on the Report:
        1% per gallon January 2008 – June 2009,  0% beginning July 2009.

This spreadsheet is compatible with all versions from Excel 97 forward. You must use the Excel spreadsheet
designed by the Commissioner; other spreadsheets will not be accepted. The spreadsheet is designed in a format that
follows the layout of the reports. The report page is completed by entering all applicable information from the
appropriate schedule pages. The schedules are designed with the fields of information identified by column, each row of
the spreadsheet will detail the data for individual transaction entries.

A Subtotal/Precheck button is available on the Report page and both Schedule pages, however, you must enable
macros to make this option available. (Excel 97-2003) Macro security must be set to Medium, Excel then displays a
dialog box when opening the file letting you choose to enable macros. To change macro security click on Tools,
Options, Security, Macro Security, then click Medium. (Excel 2007) From the Security Warning bar Options
choose Enable this Content. If the Security Warning is not available go to Microsoft Office Button, Excel Options,
Trust Center, Trust Center Setting, Marco Settings- Choose "Disable All Macros with Notification"

Complete the information at the top of the Report page and the beginning inventory, product transfer information, and
the ending physical inventory. Next complete the detail entries on both Schedule pages. After the schedule detail
information has been completed click on the Subtotal/Precheck button on either of the pages; this will total the schedule
information and carry the totals to the appropriate fields on the Report page. In addition checks for any required fields
that may not have been completed, any fields completed in the wrong format, and various other errors will be conducted.
Errors will be indicated one at a time; after each error has been corrected click the button again and address
each error until all have been corrected. Be sure to complete the Penalty, Interest, and Tax Credits fields if they
apply. (This option is made available to assist in completing the report, it is your responsibility to insure that all reported
information is correct.)
Print Voucher Button- This button prints out a voucher from the tab labeled Voucher. The information on the voucher is
entered from the completed report.
Voucher Instructions- Send voucher when submitting an electronic report with a payment by check. Do not send a
voucher with a paper report. Do not send a voucher with an electronic payment.


1. Do not use hyphens in FEIN numbers.

2. Do not type the $ sign in any value fields.

3. When providing Origin or Destination information on the receipts or disbursements schedules it is preferred that the
City be provided but it is not required. However, either the State or TCN must be provided.

4. Formulas may be used to provide calculations within a spreadsheet tab and between spreadsheet tabs but do
not change the format of any cells. The Commissioner has provided certain calculation formulas on the report and
reconciliation pages. The columns to the right of the last column of data to be submitted to the Commissioner on any
page can be used to prepare the reports. Data can be entered and manipulated in this area; however, if you have a
considerable amount of data residing there, to save disc storage space, we request that it be removed prior to submitting
the report.

5. You may link between the tab pages within the spreadsheet file but DO NOT link the spreadsheet file to
another file; the Commissioner will have access to the spreadsheet file but not to the linked file.
6. The Sort buttons sort the data on the schedules as labeled A. Schedule Type and then Product Type and then
Transaction Date or B. Product Type and then Schedule Type and then Transaction Date. C. Transaction Date and then
Product Type and then Schedule Type. If other sort options are preferred you may prepare your own.

7. The Commissioner recommends that electronic returns be accompanied by electronic tax payments. Information on
electronic payments is available on the Commissioner's web site or by contacting our office. If you submit a check for
payment of tax on your electronic report, your check must be accompanied by a Motor Fuels Tax Payment Voucher
applicable to the tax type being submitted. The voucher includes the necessary information to match your check
payment with the electronic return for processing.


Electronic returns are filed with the Commissioner by submitting the electronic spreadsheet files using one of the
following options:

1. Use of a sign-on and password on a secure web application on the Internet.

2. If Internet access is not available, the Commissioner will accept a file submitted on a diskette or compact disk .


A Registration Application for Electronic Filing must be completed and submitted before you can electronically file a
return with the Commissioner. An authorized agent of the company must sign the application. The signature of the
agent will be deemed to be the signature appearing on the electronic return. A Registration Application can be obtained
on the Commissioner's web site or by contacting the Motor Fuels Tax Section.


Testing is required, by all parties that want to file electronically, before the Commissioner will accept their electronic
returns. The testing procedures will insure that the file transmission functions perform properly and that the files are
received in the appropriate format.


Before the Commissioner will accept electronic returns, the following steps must be completed:

1. Contact the Commissioner or go to the Commissioner's web site at to get the spreadsheets,
instructions, and registration information. The instructions should include all necessary information, but you are
encouraged to contact the Commissioner if you have questions.
2. Determine which method you prefer for transmitting your electronic returns.

3. Complete and submit the registration application.

4. Contact the Commissioner to schedule testing of the electronic filing procedures.

5. Following successful testing, as determined by the Commissioner, we will activate you to production status and begin
accepting your electronic returns.


                                                     Technical Assistance:
                                                       Kevin Schatz
                                                  Phone: (701) 328-3657

                                             Taxpayer Assistance:
                                              Amanda Filipek
                                          Phone: (701) 328-3382

                                                Doug Arndt
                                          Phone: (701) 328-2050

                                      FAX Number …… (701) 328-1942


                                              Web Site Address

                                 Secure Web Site Address (to upload reports)

Mailing Address:
                   North Dakota Office of State Tax Commissioner
                   Motor Fuels Tax Section
                   600 E. Boulevard Ave. Dept 127
                   Bismarck, ND 58505-0599
                 North Dakota Office of State Tax Commissioner

                                        LP Gas


City / State:

Federal ID with Suffix:

Period Ending: (Year/Month)

Form Type: (Check One)

                                      J11 = Original Tax Return
                                      J40 = Amended Tax Return
                                      Asmt = Billing

Payment Amount:

                                                                  (For Office Use Only)
                                                                  Postmark Date: (mm / dd / yyyy)
North Dakota Office of State Tax Commissioner
600 E Blvd Ave Dept 127
Bismarck, ND 58505-0599

                                                         PLEASE DO NOT WRITE IN THIS SPACE

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