Ldr Form R 5398 PDF Details

The Ldr R 5398 form, designed for distributors, exporters, and blenders, serves as a monthly return document for dealing with fuels within Louisiana, encompassing diverse fuel types such as undyed and dyed diesel, gasohol, aviation fuels, and gasoline. Managed by the Louisiana Department of Revenue, this document plays a critical role in the accurate reporting and computing of both taxes and fees associated with fuel transactions. It not only guides the reporting entity through the process of declaring gross taxable gallons but also delineates the precise calculation methods for tax dues and inspection fees. Further distinctions are made in the reporting requirements based on the nature of the fuel, with specific columns allocated for different fuel types, enhancing clarity and precision in tax liabilities. Moreover, the form provides sections for indicating changes in business status, such as discontinuation or sales, ensuring the state maintains up-to-date records on entities dealing in fuel distribution, exportation, and blending. The due sensitivity to penalties and interests, alongside explicit instructions for amending returns or marking final submissions, underscores the form's comprehensive approach to regulatory compliance. Detailed schedules attached aid in the granular reporting of fuel acquisitions, disbursements, and blending activities, making the Ldr R 5398 form a pivotal document for maintaining fiscal and regulatory compliance within Louisiana's fuel distribution landscape.

QuestionAnswer
Form NameLdr Form R 5398
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesLouisiana, FEIN, R-5292, preparer

Form Preview Example

R-5398 (12/07) Batch Types 523 or 524

DISTRIBUTOR/EXPORTER/

BLENDER MONTHLY RETURN

Mail to:

Louisiana Department of Revenue P. O. Box 201

Baton Rouge, LA 70821-0201

(225) 219-7656 (225) 219-2114 (TDD)

FOR OFFICE USE ONLY. Field flag

If your name has

If your address has

If amended return,

If final return,

O changed, mark circle.

O changed, mark circle.

O mark circle.

O mark circle.

TAXPAYER ACCOUNT ID

TAXPAYER NAME

ADDRESS 1

ADDRESS 2

CITY STATE ZIP

Filing

Period_____________________ FEIN__________________________

MM/YY

DEB

 

Tax Computation

A

 

B

 

C

 

D

E

 

(Complete Page 2, Lines 14

 

 

 

 

Undyed

 

Dyed

Aviation

 

 

through 35 first.)

Gasohol

 

Gasoline

 

Diesel Fuels

 

Diesel Fuels

Fuels

 

 

 

 

 

 

 

 

 

 

 

 

1

Gross taxable gallons (Add Page 2,

 

 

 

 

 

 

 

 

 

 

Lines 18(A)(B)(C), 19, 21, 22, 29 and 34.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Taxed gallons not subject to the tax

 

 

 

 

 

 

 

 

 

 

2

(Add Page 2, Lines 23 (A)(B), 25 and

 

 

 

 

 

 

 

 

 

 

 

27 (A)(B)(C).)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

Net taxable gallons

 

 

 

 

 

 

 

 

 

 

(Subtract Line 2 from Line 1.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4

(MultiplyTax due

Line 3 by $.20.)

 

00

 

00

 

00

 

00

 

00

 

 

 

 

 

 

 

 

 

 

 

 

5

Gallons subject to inspection fee

 

 

 

 

 

 

 

 

 

 

(Add Page 2, Lines 18, 19, 29 and 35.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6

Fee-paid gallons not subject to fee

 

 

 

 

 

 

 

 

 

 

(Add Page 2, Lines 25, 26, 27 and 28.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

Net gallons subject to fee

 

 

 

 

 

 

 

 

 

 

(Subtract Line 6 from Line 5.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8

Inspection fee due

 

 

 

 

 

 

 

 

 

 

(Multiply Line 7 by $.00125.)

 

00

 

00

 

00

 

00

 

00

 

 

 

 

 

 

 

 

 

 

 

 

9

Total Tax and Fee Due

 

 

 

 

 

 

 

 

 

 

(Add Line 4 and Line 8.)

 

00

 

00

 

00

 

00

 

00

 

 

 

 

 

 

 

 

 

 

 

 

10

Total (Add Line 9, Columns Athrough Column E.)

 

 

 

 

10

$

 

 

00

 

 

 

 

 

 

 

 

 

 

 

 

11

Penalty (See instructions.)

 

 

 

 

 

11

$

 

 

00

 

 

 

 

 

 

 

 

 

 

 

 

12

Interest (See instructions.)

 

 

 

 

 

12

$

 

 

00

 

 

 

 

 

 

 

 

 

 

 

13

Total Amount Due (Enter the total of Lines 10, 11, and 12.)

 

 

 

 

13

 

 

 

 

Make payment to: Louisiana Department of Revenue.

Do not send cash.

PAYTHIS AMOUNT.

$

 

 

00

 

 

 

 

 

 

 

 

 

 

 

 

 

This return and payment are due on or before the 20th day of the month following the period covered. If the due date falls on a weekend or legal holiday, the return is due the next business day.

Under the penalties of perjury, I declare that I have examined this return, including all accompanying documents, and to the best of my knowledge and belief, it is true, correct, and complete. If the return is prepared by a person other than the taxpayer, his declaration is based on all the information relating to the matters required to be reported of which he has any knowledge.

Date

Signature

Title

Telephone number

 

 

 

 

Date

Signature of preparer other than taxpayer

Preparer ID

Telephone number

 

 

 

 

Complete only if change in business status has occurred. Please print or type.

Date business discontinued

Date business sold

Name of purchaser

 

 

 

7645

R-5398 (12/07)

Distributor/Exporter/Blender Monthly Return – Page 2

Revenue Account Number__________________________

All applicable schedules must be completed and attached.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Receipts

A

B

 

 

 

C

 

 

D

 

E

 

 

 

 

 

 

 

Undyed

 

 

Dyed

 

Aviation

 

(Invoiced Gallons)

 

 

 

 

 

 

 

 

 

 

Gasohol

Gasoline

 

 

Diesel Fuels

 

Diesel Fuels

 

Fuels

 

 

 

 

 

 

 

Gallons acquired from supplier/

 

 

 

 

 

 

 

 

 

 

 

 

 

14

permissive supplier with applicable

 

 

 

 

 

 

 

 

 

 

 

 

 

LAtax and inspection fee paid

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Sch.A– R-5291)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Gallons acquired from supplier/

 

 

 

 

 

 

 

 

 

 

 

 

 

15

permissive supplier with only inspec-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

tion fee paid (Sch.A– R-5291)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Gallons acquired from other

 

 

 

 

 

 

 

 

 

 

 

 

 

16

sources LAtax and/or fee

 

 

 

 

 

 

 

 

 

 

 

 

 

 

paid (Sch. A – R-5291)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Gallons reported on and applicable

 

 

 

 

 

 

 

 

 

 

 

 

 

17

tax and/or inspection fee paid on

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Importer’s return (Sch.A– R-5291)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Diversions into LAwith no

 

 

 

 

 

 

 

 

 

 

 

 

 

18

LAtax and/or fee paid

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Sch. D – R-5402)

 

 

 

 

 

 

 

 

 

 

 

 

 

19

Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Disbursements

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Gallons sold or used by distribu-

 

 

 

 

 

 

 

 

 

 

 

 

 

20

tor, exporter, or blender tax and/or

 

 

 

 

 

 

 

 

 

 

 

 

 

 

fees paid (Sch. B – R-5290)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Gallons of dyed fuel sold/

 

 

 

 

 

 

 

 

 

 

 

 

 

21

consumed for taxable purpose

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Sch.B – R-5290)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Gallons of aviation fuel sold/

 

 

 

 

 

 

 

 

 

 

 

 

 

22

consumed for a taxable purpose

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Sch. B – R-5290)

 

 

 

 

 

 

 

 

 

 

 

 

 

23

Gallons sold to the U. S.

 

 

 

 

 

 

 

 

 

 

 

 

 

Government (Sch. B – R-5290)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

24

Gallonsexporteddestinationstatetax

 

 

 

 

 

 

 

 

 

 

 

 

 

paidtosupplier(Sch.B–R-5290)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

25

Gallons exported LAtax and

 

 

 

 

 

 

 

 

 

 

 

 

 

fees paid (Sch. E – R-5292)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

26

Gallons exported with only inspec-

 

 

 

 

 

 

 

 

 

 

 

 

 

tion fee paid (Sch. E – R-5292)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

27

Diversions out of LA

 

 

 

 

 

 

 

 

 

 

 

 

 

(Sch. D – R-5402)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Diesel fuel sold/distributed to

 

 

 

 

 

 

 

 

 

 

 

 

 

28

exempt seagoing vessels

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Sch. B – R-5290)

 

 

 

 

 

 

 

 

 

 

 

 

 

29

Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A

 

B

 

C

 

 

D

 

E

 

F

 

Blending

 

 

Gasoline

Undyed

 

 

Dyed

 

Aviation

 

Other

 

 

Gasohol

 

Diesel Fuels

 

Diesel Fuels

 

Fuels

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Gallons of non-motor fuel product

 

 

 

 

 

 

 

 

 

 

 

 

 

30

used in blending during the month

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Identify product) (Sch.A– R-5291)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Gallons of motor fuel product

 

 

 

 

 

 

 

 

 

 

 

 

 

31

used in blending during the

 

 

 

 

 

 

 

 

 

 

 

 

 

 

month (Sch. A – R-5291)

 

 

 

 

 

 

 

 

 

 

 

 

 

32

Gallons blended during the month

 

 

 

 

 

 

 

 

 

 

 

 

 

(Sch. A – R-5291)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Gallons purchased LA. tax and/or

 

 

 

 

 

 

 

 

 

 

 

 

 

33

fee paid and used in blending

 

 

 

 

 

 

 

 

 

 

 

 

 

 

during the month (Sch.A– R-5291)

 

 

 

 

 

 

 

 

 

 

 

 

 

34

Net gallons blended subject to LA

 

 

 

 

 

 

 

 

 

 

 

 

 

tax (Subtract Line 33 from Line 32.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net gallons blended subject to

 

 

 

 

 

 

 

 

 

 

 

 

 

35

inspection fee (Subtract Line 33

 

 

 

 

 

 

 

 

 

 

 

 

 

 

from Line 32.)

 

 

 

 

 

 

 

 

 

 

 

 

 

7646

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The best ways to complete form 5398 part 1

2. Soon after performing this part, head on to the subsequent stage and fill out all required details in these fields - Taxed gallons not subject to the, Net taxable gallons Subtract Line, Tax due Multiply Line by, Gallons subject to inspection fee, Feepaid gallons not subject to fee, Net gallons subject to fee, Inspection fee due Multiply Line, Total Tax and Fee Due Add Line, Total Add Line Columns A through, Penalty See instructions, Interest See instructions, Total Amount Due Enter the total, Do not send cash, PAY THIS AMOUNT, and This return and payment are due on.

Simple tips to fill out form 5398 stage 2

People frequently get some points wrong while filling out Total Tax and Fee Due Add Line in this part. Ensure you revise whatever you type in right here.

3. This next step is all about Date, Date, Signature, Title, Signature of preparer other than, Preparer ID, Telephone number, Telephone number, Date business discontinued, Date business sold, Name of purchaser, and Complete only if change in - type in each of these fields.

Signature of preparer other than, Preparer ID, and Telephone number in form 5398

4. To move ahead, the next form section requires filling in a couple of fields. These include R DistributorExporterBlender, Revenue Account Number, Receipts, Invoiced Gallons, Gallons acquired from supplier, Other, Disbursements, Gallons sold or used by distribu, Gasohol, Gasoline, Undyed, Diesel Fuels, Dyed, Diesel Fuels, and Aviation, which you'll find crucial to going forward with this PDF.

form 5398 conclusion process described (part 4)

5. Last of all, the following last portion is precisely what you have to finish before using the form. The fields here are the following: Gallons sold or used by distribu, Gallons sold to the U S Government, Gallons exported destination state, Gallons exported LA tax and fees, Gallons exported with only inspec, Diversions out of LA Sch D R, Diesel fuel solddistributed to, Other, Blending, Gallons of nonmotor fuel product, Gallons blended during the month, Gasohol, Gasoline, Undyed, and Diesel Fuels.

form 5398 completion process shown (portion 5)

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