Free TC-107, Fuel License Application - Utah

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Utah State Tax Commission 210 N 1950 W, Salt Lake City, UT 84134

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TC-107
Rev. 12/08

Fuel License Application
To Applicant: READ this page to determine what type of fuel license(s) or account you qualify for.


If you qualify for any of the fuel licenses, check the appropriate box(es). If you qualify for fuel licenses or accounts, complete the section on page 2 and QUESTIONS on page 3. Before submitting this application, review the check list for each license or account to make sure you have provided all information and documents required for processing your application.


Enter all previous or existing fuel tax licenses and account numbers you have had with the Utah State Tax Commission:
Effective date (mm/dd/yy) Monthly estimated tax

Special Fuel Supplier
(For importers, refiners, blenders of diesel fuel) QUALIFICATIONS: (Check all boxes that apply to you. If none, you do not qualify.) Acquires for distribution or sale in this Imports Produces, refines, manufactures, state, diesel fuel not previously taxed. diesel or blends diesel fuel. NONE If you checked this box, you do not qualify for a Special Fuel Supplier License.

If you QUALIFY, complete pages 2 and 3. BOND: Special Fuel Supplier licenses are conditional. If an applicant or a fiduciary of the applicant has a history of filing or paying late, the applicant is required to resolve past delinquencies and/or post a bond of at least $10,000, not to exceed $500,000. Fuel tax bonds may be combined into one bond. The amount of the combined bond is the sum of the bond amounts required for each fuel tax type on the combined bond.

Motor Fuel License
(For importers, refiners, manufacturers, or wholesalers of gasoline)

Effective date (mm/dd/yy)

Monthly estimated tax

QUALIFICATIONS: (Check all boxes that apply to you. If none, you do not qualify.) Produces, refines, manufactures, or compounds Blends motor fuel for use, distribution, or sale. Purchases motor fuel for resale in wholesale quantities to retail dealers inside or outside of Utah (does not require license, if all Utah tax is paid to a Utah licensed distributor).

Imports motor fuel for use, distribution, or sale. NONE If you checked this box, you do not qualify for a Motor Fuel License.

If you QUALIFY, complete pages 2 and 3. BOND: Motor Fuel licenses are conditional. If an applicant or a fiduciary of the applicant has a history of filing or paying late, the applicant is required to resolve past delinquencies and/or post a bond of at least $10,000, not to exceed $500,000. Fuel tax bonds may be combined into one bond. The amount of the combined bond is the sum of the bond amounts required for each fuel tax type on the combined bond. Effective date (mm/dd/yy) Monthly estimated tax

Aviation Fuel License

(For importers, refiners, manufacturers, or wholesalers of aviation or jet fuel) QUALIFICATIONS: (Check all boxes that apply to you. If none, you do not qualify.) Produces, refines, manufactures, or compounds Blends aviation fuel for use, distribution, or sale. Purchases aviation fuel for resale in wholesale quantities to retail dealers inside or outside of Utah (does not require license, if all Utah tax is paid to a Utah licensed distributor). NONE If you checked this box, you do not qualify for an Aviation Fuel License.

Imports aviation fuel for use, distribution, or sale. Makes aviation fuel retail sales to both federally certificated air carriers and other persons.

If you QUALIFY, complete pages 2 and 3. BOND: Aviation Fuel licenses are conditional. If an applicant or a fiduciary of the applicant has a history of filing or paying late, the applicant is required to resolve past delinquencies and/or post a bond of at least $10,000, not to exceed $500,000, UNLESS the monthly average tax liability is $500 or less and retail sales of aviation fuel are made to both federally certificated air carriers and other persons. Fuel tax bonds may be combined into one bond. The amount of the combined bond is the sum of the bond amounts required for each fuel tax type on the combined bond. Effective date (mm/dd/yy) Monthly estimated tax

Environmental Assurance Fee
(For importers, refiners, or manufacturers with the first sale or use in Utah of any petroleum product liquid at 60° Fahrenheit) Imports petroleum products for Produces, refines, manufactures, or compounds use, distribution, or sale petroleum products for use, distribution, or sale Effective date (mm/dd/yy) Monthly estimated tax

Compressed Natural Gas (CNG)
(For suppliers of CNG for highway use. The owner or lessor of equipment used to compress natural gas for highway use is considered to be the CNG supplier.) Owner of compression equipment Lessor of compression equipment

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General Information
Employer Identification Number (EIN) Social Security Number (for sole proprietor)

Type of ownership (must check one)

Sole/Individual Proprietor

Limited Liability Company

Corporation

Partnership Partnership - Limited

Office use only

County code

Owner's name (if the owner is a business entity, write the entity's registered name here)

Day telephone number

DBA/Business name (complete Officer(s), Owner(s), or Partner(s) information below)

Physical or street address P.O. Box not acceptable Mailing address (Write "same" if same as physical address)

City

State

Zip code

City

State

Zip code

Officer(s), Owner(s), or Partner(s) Attach additional pages if needed
Social Security Number or Federal Identification Number Effective date Names of officer(s), owner, or partner(s)
Street City Street City Street City Street City Street City Street City Street City Street City Street City State ZIP code State ZIP code State ZIP code State ZIP code State ZIP code State ZIP code State ZIP code State ZIP code State ZIP code

Address

Telephone

I certify that this application, including all accompanying pages, have been examined by me and to the best of my knowledge is true, accurate and complete. Any person who has the authority to direct collecting, accounting, withholding and/or paying taxes may be held liable for a penalty equal to taxes not paid to the State of Utah. Utah Code §59-1-302. Signature of Authorized Applicant or Owner Title Date signed

Authorized signatures required: (Application cannot be accepted without original signature)
Sole Proprietor - The sole proprietor/owner. General Partnership - Any general partners. Limited Partnership - Any general partner. Business Trust - The trustee/beneficiary. Corporation - Any officer or registered agent authorized by the corporation. Limited Liability Partnership (LLP) - Any general partner authorized by the LLP. Limited Liability Company (LLC) - Any member or manager authorized by the LLC.

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GENERAL QUESTIONS: You must answer all questions that apply to you. If all applicable questions are not completed, your license may be denied or revoked.
1. If associated with a major oil company, major oil company name: ____________________________________________________ 2. Are you either a producer or a refiner? Yes No

(a) If yes, provide the name and location of your refinery outside of Utah that may be a source of fuel imported to Utah. (b) Provide the name and location of your Utah refinery (c) What refined products will you market (attach additional sheets if necessary) 3. Provide state, supplier, and estimated monthly gallons of fuel Imports (Use additional sheets if necessary): Motor fuels: State importing from: _______________ Diesel/Bio-diesel fuels: State importing from: _______________ Aviation fuels: State importing from: _______________ Other petroleum: State importing from: _______________ 4. Yes No Supplier name: _______________________ Estimated gallons per month: ________ Supplier name: _______________________ Estimated gallons per month: ________ Supplier name: _______________________ Estimated gallons per month: ________ Supplier name: _______________________ Estimated gallons per month: ________

Do you have your own trucks for transporting fuels. If yes, how many trucks? ___________ Total fleet capacity in gallons: _______ If no, check how fuel is transported and provide name of carrier. Pipeline Common or Contract Carrier Rail Car Name: _______________________________________________________________________ Name: _______________________________________________________________________ Name: _______________________________________________________________________

Other: _________________________________________________________________________________________________ 5. (a) If you blend fuels, what products will you use to blend with gasolines? (b) What products will you use to blend with diesel?

6. (a) Provide the state and license/account number if you are licensed in other states (Use additional sheets if necessary) Special Fuel Motor Fuel Aviation Fuel State:______ Account number: ________________ State:______ Account number: ________________ State:______ Account number: ________________ Special Fuel State:______ Account number: ________________ Motor Fuel State:______ Account number: ________________ Aviation Fuel State:______ Account number: ________________

(b) Provide prior license numbers for this or related businesses in other states.

7. For non-refiners only: (a) What percent of your total motor fuel sales will be sold through your stations? ____________ (b) What percent of your total motor fuel sales will be delivered to other wholesalers and retailers? ___________ 8. What other accounts or licenses have you been issued by the Utah State Tax Commission? Withholding account number: ________________ Sales tax account number: ________________ Aviation fuel account number: _______________ Other account number: ___________________ 9. List any businesses in the petroleum industry for which you have ownership or financial interest. Motor fuel account number: ________________

10. What is your IRS 637 number, if applicable? _____________________ 11. Provide an explanation if applicant, manager, or principal has ever been indicted or convicted of a felony, filed bankruptcy in the past 10 years, or had any distributor or business license revoked.

12. If this is a new business, from whom did you acquire the business? ______________________________________________________________ 13. How will you be reporting motor, aviation, and diesel fuel gallons? (Your elected basis must be consistent for the calendar year - see rule R865-13G-11 and R865-4D-21) Motor Fuel Gross election: Actual meter amount Net election: Converted to 60 degrees Aviation Fuel Gross election: Actual meter amount Net election: Converted to 60 degrees Diesel Fuel Gross election: Actual meter amount Net election: Converted to 60 degrees

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