Refund Claims |
||||||
| This table shows refund claims processed during the period of July 1, 2007 through June 30, 2008. During this period, we processed 4,866 claims resulting in total refunds of $2,994,901. During the same period in the previous fiscal year, we processed 5,389 claims resulting in total refunds of $3,083,027. Effective January 1, 2005, nonhighway use motor vehicle fuel became subject to refund rather than an income tax credit. This was part of the changes made in LB983, which was passed during the 2004 Legislative session. | ||||||
Dollar Amount Refunded |
||||||
Type of Use |
Gas/Gasohol |
Petroleum Release Fee |
Diesel |
Aircraft |
Total |
|
| Agricultural Use | $ 867,697 |
$ 0 |
$ 345,136 |
$ 0 |
$ 1,212,833 |
|
| Blending Error (contaminated fuel) | $ 738 |
$ 0 |
$ 10,378 |
$ 0 |
$ 11,116 |
|
| Equipment | $ 101,847 |
$ 0 |
$ 717,359 |
$ 0 |
$ 819,206 |
|
| Exported Fuel | $ 205,735 |
$ 9,004 |
$ 131,290 |
$ 0 |
$ 346,029 |
|
| Federal Government | $ 254,194 |
$ 7,318 |
$ 33,030 |
$ 12,863 |
$ 307,405 |
|
| Government (nonhighway) | $ 848 |
$ 0 |
$ 63,105 |
$ 0 |
$ 63,953 |
|
| Motor Vehicle Fuels Used for Aviation | $ 230 |
$ 0 |
$ 0 |
$ 0 |
$ 230 |
|
| Native American | $ 632 |
$ 0 |
$ 0 |
$ 0 |
$ 632 |
|
| Reefer | $ 0 |
$ 0 |
$ 233,497 |
$ 0 |
$ 233,497 |
|
| Totals | $ 1,431,921 |
$ 16,322 |
$ 1,533,795 |
$ 12,863 |
$ 2,994,901 |
|
Audits |
||||||
| These tables summarize the audits completed in the last five years. During the 2004/2005 and 2007/2008 fiscal years, we conducted several audits which found that the taxpayers had significantly over reported their tax liability, resulting in large credit assessments. Several large taxpayers were audited during the 2006/2007 fiscal years, resulting in a decreased number of total audits. | ||||||
| NOTE: | These numbers do not include audits of the ethanol producer's credit program or the audits of the ethanol and biodiesel producer program. | |||||
Number of Audits by Tax Program |
||||||
Tax Program |
03/04 |
04/05 |
05/06 |
06/07 |
07/08 |
|
| Motor Fuels Consumer's Use | 12 |
16 |
20 |
10 |
10 |
|
| Liquid Fuel Carriers | 10 |
12 |
9 |
5 |
8 |
|
| Motor Vehicle Fuels | 43 |
54 |
81 |
49 |
76 |
|
| Petroleum Release Fee | 36 |
44 |
84 |
49 |
72 |
|
| Aircraft Fuels | 6 |
13 |
13 |
3 |
8 |
|
| Compressed Fuels | 21 |
25 |
39 |
18 |
26 |
|
| Terminals | 5 |
- |
- |
- |
- |
|
| Gas Tax Credit | 5 |
1 |
2 |
5 |
5 |
|
| Retailers | 19 |
18 |
21 |
9 |
15 |
|
| Diesel Fuel | 53 |
65 |
84 |
51 |
79 |
|
| Totals | 210 |
248 |
353 |
199 |
299 |
|
Tax Assessed by Tax Program |
||||||
Tax Program |
03/04 |
04/05 |
05/06 |
06/07 |
07/08 |
|
| Motor Fuels Consumer's Use | $ (24,844) |
$ (5,739) |
$ 68,984 |
$ 95,824 |
$ 2,159 |
|
| Liquid Fuel Carriers | $ 0 |
$ 0 |
$ 0 |
$ 0 |
$ 0 |
|
| Motor Vehicle Fuels | $ 112,663 |
$ (63,283) |
$ (16,862) |
$ 194,406 |
$ (138,695) |
|
| Petroleum Release Fee | $ 130,032 |
$ (125,893) |
$ (2,360) |
$ (23,021) |
$ (16,176) |
|
| Aircraft Fuels | $ (293) |
$ 88,570 |
$ 2,876 |
$ (519) |
$ (935) |
|
| Compressed Fuels | $ 30,686 |
$ 3,315 |
$ (16,798) |
$ 917 |
$ 4,334 |
|
| Terminals | $ 0 |
$ 0 |
- |
- |
$ 0 |
|
| Gas Tax Credit | $ 6,694 |
$ (1,708) |
$ 4,623 |
$ (1,680) |
$ (21,145) |
|
| Retailers | $ 0 |
$ 0 |
$ 622 |
$ 0 |
$ 0 |
|
| Diesel Fuel | $ 61,198 |
$ 33,965 |
$ 56,788 |
$ 112,092 |
$ (113,160) |
|
| Totals | $ 316,136 |
$ (70,773) |
$ 97,873 |
$ 378,019 |
$ (283,618) |
|