Michigan Form 2823 – Fill Out and Use This PDF

The Michigan Department of Treasury 2823 form, officially known as the Michigan IFTA Fuel Tax License Application, serves a fundamental purpose for businesses and individuals operating qualifying motor vehicles across state lines. This document is vital for those seeking to comply with the International Fuel Tax Agreement (IFTA), facilitating a simpler process for reporting fuel use by commercial vehicles operating in more than one jurisdiction. For ease of navigating the complexities of fuel tax reporting, the completion of this form is essential. To begin the process, click the button below.

Get Form Now Download PDF

Michigan Form 2823 PDF Details

Navigating the complexities of fuel tax compliance for motor carriers operating across state lines is streamlined with the Michigan Department of Treasury 2823 form, a critical document for those under the International Fuel Tax Agreement (IFTA). This form serves as the application for a Michigan IFTA Fuel Tax License, facilitating both new registrations and updates, such as the request for additional decals for qualified motor vehicles. Essential details including business and contact information, types of business ownership, fuel types used, and operational jurisdictions are meticulously collected to ensure proper licensing and compliance with fuel tax laws. It embodies Michigan’s commitment to implementing the provisions of P.A. 119 of 1980, as amended, which includes adherence to reporting, payment of tax, record-keeping, and decal display requirements. The form further mandates applicants to agree to conditions like making fuel purchase and mileage records available for audit purposes within Michigan, signifying a major step towards tax compliance for motor carriers. This form not only streamlines the operational aspects for carriers but also emphasizes the importance of transparency and accountability in fuel tax reporting, underscoring Michigan’s efforts to facilitate a straightforward licensing process for motor carriers operating within the IFTA framework.

Question	Answer
Form Name	Michigan Form 2823
Form Length	4 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	1 min
Other names	53124 michigan tax license application form

Form Preview Example

Michigan Department of Treasury 2823 (Rev. 12-06)

Michigan IFTA Fuel Tax License Application	1.

License Year

Issued under P.A. 119 of 1980, as amended.

INSTRUCTIONS: Read attached instructions before completing this application.

Federal Employer Identification Number (FEIN or TR Number)

When applying for additional decals complete only items 1, 2, 3, 6 and 17, plus

sign and date. Allow 30 days for processing.

Social Security Number

U.S. DOT Number

5. IRP Number

a. New

b. Additional Decals

6. Complete Company or Individual Name (include, if applicable, Corp., Inc., P.C., L.L.C., etc.)

7. Contact Person

Business Name, Assumed Name or DBA (if used)

Business Telephone

Address (Number and Street or RR)

Home Telephone

City, State, ZIP Code

Country

8.In what month and year did you begin doing business in Michigan?

9.Do you maintain bulk fuel storage in Michigan?

Yes

b.If Yes to part a, what is the storage capacity in gallons? ___________________________ gallons

c.List locations of all storage tanks.

Do you maintain bulk fuel storage in other IFTA jurisdictions?

d.		Yes		No If yes, list the jurisdictions below.

10.Is your IFTA license currently revoked?

Yes

If yes, list the jurisdictions below in which your license is revoked.

11a.Do you operate part of the year?

Yes

11b.If Yes, list months of operation below.

12.Type of Business Ownership (check one only)

1.	Individual	2.	Partnership	3.	Corporation

7.	Government	8.	Religious	9.	Other

4.Limited Liability Partnership

5. Limited Liability Company

6. Non-Profit

13.Physical address if different than address listed in item 6. This is the actual location of the business. Enter complete address.

Address (Number and Street, or RR)

	City						State		ZIP Code				Country


14. What type(s) of fuel are used in the vehicle(s) in your fleet? (Check all that apply):										a. A-55		b. E-85				c. M-85		d. Methanol		e. LNG
										a. A-55		b. E-85				c. M-85		d. Methanol		e. LNG
	f. Diesel		g. Gasoline		h. Propane		i. CNG	j. Ethanol			k. Gasohol				i. Biodiesel
	f. Diesel		g. Gasoline		h. Propane		i. CNG	j. Ethanol			k. Gasohol				i. Biodiesel

15. In which jurisdictions do you operate motor vehicles? (Check all that apply):																		Canadian Provinces
1.		Alabama		14.		Illinois	27.	Montana			40.			Rhode Island			52.		Alberta
1.		Alabama		14.		Illinois	27.	Montana			40.			Rhode Island			52.		Alberta
2.				15.		Indiana	28.	North Carolina			41.			South Carolina			53.		British Columbia
2.				15.		Indiana	28.	North Carolina			41.			South Carolina			53.		British Columbia
3.		Arkansas		16.		Iowa	29.	North Dakota			42.			South Dakota			54.		Manitoba
3.		Arkansas		16.		Iowa	29.	North Dakota			42.			South Dakota			54.		Manitoba
4.		Arizona		17.		Kansas	30.	Nebraska			43.			Tennessee			55.		New Brunswick
4.		Arizona		17.		Kansas	30.	Nebraska			43.			Tennessee			55.		New Brunswick
5.		California		18.		Kentucky	31.	Nevada			44.			Texas			56.		Newfoundland
5.		California		18.		Kentucky	31.	Nevada			44.			Texas			56.		Newfoundland
6.		Colorado		19.		Louisiana	32.	New Hampshire			45.			Utah			57.		Northwest Territories
6.		Colorado		19.		Louisiana	32.	New Hampshire			45.			Utah			57.		Northwest Territories
7.		Connecticut		20.		Maine	33.	New Jersey			46.			Vermont			58.		Nova Scotia
7.		Connecticut		20.		Maine	33.	New Jersey			46.			Vermont			58.		Nova Scotia
8.		Delaware		21.		Maryland	34.	New Mexico			47.			Virginia			59.		Ontario
8.		Delaware		21.		Maryland	34.	New Mexico			47.			Virginia			59.		Ontario
9.		Dist. of Columbia		22.		Massachusetts	35.	New York			48.			Washington			60.		Prince Edward Island
9.		Dist. of Columbia		22.		Massachusetts	35.	New York			48.			Washington			60.		Prince Edward Island
10.		Florida		23.		Michigan	36.	Ohio			49.			West Virginia			61.		Quebec
10.		Florida		23.		Michigan	36.	Ohio			49.			West Virginia			61.		Quebec
11.		Georgia		24.		Minnesota	37.	Oklahoma			50.			Wisconsin			62.		Saskatchewan
11.		Georgia		24.		Minnesota	37.	Oklahoma			50.			Wisconsin			62.		Saskatchewan
12.				25.		Mississippi	38.	Oregon			51.			Wyoming			63.		Yukon Territory
12.				25.		Mississippi	38.	Oregon			51.			Wyoming			63.		Yukon Territory
13.		Idaho		26.		Missouri	39.	Pennsylvania

16a. Are your vehicles involved in a lease agreement?

b. If yes, who is responsible for reporting all operations? Enter address information for lessor and lessee in items 23a and 23b on the reverse side of this form.

a. Yes

a. Lessor

b.No

b. Lessee

17. Number of IFTA decal sets you will need
for your "Qualifying Vehicles" (Please see instructions):	________________________

These decals are serialized and you are accountable for the numbers issued to your account. These decals are not transferable under a penalty of law.

2823, Page 2

18. How many people will you employ who are subject to Michigan withholding?

19. Estimated annual Michigan gross receipts?

GROSS RECEIPTS are from (a) sales of inventory items, (b) rental or leases, (c) performance of services, interest, royalities, etc., to the extent they are derived from business activity.

20.Indicate IFTA jurisdictions in which you are currently licensed for IFTA (enter "none" if you have never been licensed for IFTA.)

21.Address where your records are available for audit purposes if different than address in item 6. Enter complete address.

Complete all information for each owner, partner, member or corporate officer. Attach a separate list if necessary.

22a.	Name (Last, First, Middle, Jr./Sr./III)	Home Telephone

Business Title		Date of Birth

Residence Address (Number and Street or RR)		Social Security Number

City, State, ZIP		Driver License/Michigan Identification

22b.	Name (Last, First, Middle, Jr./Sr./III)	Home Telephone

Business Title		Date of Birth

Residence Address (Number and Street or RR)		Social Security Number

City, State, ZIP		Driver License/Michigan Identification

Complete the following if your vehicles are involved in a lease agreement.

23a. Name of Lessor

23b. Name of Lessee

Address (Number and Street or RR)

City, State, ZIP

Telephone

Fax

Telephone

Fax

TERMS: The IFTA applicant agrees to comply with the timely reporting and payment of tax, record keeping, license display (copy in cab of each unit) and decal display requirements as specified in the International Fuel Tax Agreement. The applicant agrees to make their records available for audit in Michigan. If the applicant fails to do so, the applicant agrees to pay any costs incurred in obtaining and auditing their records. The applicant further agrees that Michigan may withhold any refunds due if the applicant is delinquent on payment of fuel taxes due any member jurisdiction. Failure to comply with any of the terms will be grounds for revocation of the license in all member jurisdictions.

The IFTA applicant further, specifically:

1.Agrees to maintain a record of fuel purchased and miles traveled within each jurisdiction by each vehicle, and

2.Agrees that Michigan may collect any delinquent taxes due under IFTA for IFTA member jurisdictions under authority of Michigan laws that provide for the collection of delinquent taxes.

3.Agrees to destroy all copies of licenses and decals and return unused decals to the Department in the event the

applicant discontinues business.

All applicants agree, under penalty of perjury, that the information given on this application is, to the best of his or her knowledge, true, accurate, and complete.

AUTHORIZATION

This form must be signed by an owner, partner, or corporate officer listed above or by an authorized agent. If signed by an authorized agent, a properly completed Power of Attorney Authorization (Form 151) must be attached to this application. A signature below indicates agreement to the above terms and other IFTA provisions.

Signature	Date

Print or Type Name and Title

NOTE: If you have delinquent IFTA returns your application will not be processed until the delinquent returns are filed and all tax due is paid.

Mail your application to:

Customer Contact Division – Special Taxes

Michigan Department of Treasury

P.O. Box 30474

Lansing, MI 48909-7974

If you have any questions, please contact the IFTA Section at (517)636-4580 or by fax at (517) 636-4593. Deaf, hearing or speech impaired persons should call 517-636-4999 (TTY).

2823, Page 3

Instructions for Form 2823, International Fuel Tax

Agreement (IFTA) License Application

Complete this application only if you are a new Michigan IFTA applicant or if you are an IFTA licensee requesting additional fuel decals.

Renewal applications are pre-identified and mailed around the middle of October each year. Please indicate in the boxes provided at the top of form 2823 whether this is a new application or you are ordering additional decals. Please allow 30 days

for processing this application.

New applicants must complete all sections of the IFTA application.

Applicants for additional decals need only complete lines 1, 2, 3, 6 and 17 plus sign and date the appli- cation.

GENERAL INFORMATION

IFTA credentials are required for all "Qualified Motor Vehicles" traveling in interstate commerce. A "Qualified Motor Vehicle" means a motor vehicle used, designed, or maintained for transportation of persons or property and:

1.having two axles and a gross vehicle weight or a registered gross vehicle weight exceeding 26,000 pounds;

2.having three or more axles regardless of weight;

3.used in combination when the weight of such combination exceeds 26,000 pounds gross vehicle weight or registered gross vehicle weight.

Exempt vehicles include recreational vehicles not used in any business endeavor and vehicles owned by the U.S. government.

IFTA requires motor carriers based in Michigan and operating qualifying vehicles in Michigan and at least one other IFTA jurisdiction to obtain a Michi- gan IFTA license and decals which will be honored in all IFTA jurisdictions. After licensing, the motor carrier will file with the State of Michigan one motor carrier fuel tax report which will reflect their operations in all IFTA jurisdictions. All states in the continental United States and most Canadian provinces are members of IFTA. The District of Columbia is not a member of IFTA.

Michigan is your base jurisdiction for IFTA licens- ing and reporting if you:

•Have an established place of business in Michi- gan from which motor carrier operations are performed;

•Maintain the operational control and operational records for qualified motor vehicles in Michigan or can make these records available in Michigan;

•Have one or more qualified motor vehicles based in Michigan for vehicle registration pur- poses (registered with the Michigan Secretary of State);

•Have one or more qualified motor vehicles which actually travel on Michigan roads; and

•Operate in at least one other IFTA jurisdiction.

If you have any questions, contact the IFTA Section at (517) 636-4580. Deaf, hearing or speech impaired persons should call (517) 636- 4999 (TTY). Fax: (517) 636-4593.

Line Instructions

Lines not listed here are explained on the form.

Line 1: Enter the license year for which you need IFTA credentials.

Line 2: Enter your federal employer identification number (FEIN) or your TR number issued by the Michigan Department of Treasury. If you do not have an FEIN or TR#, skip to Line 3.

Line 3: If you did not enter an FEIN on line 2, you must enter the Social Security number of a com- pany officer, owner or partner.

Line 4: Enter your United States Department of Transportation Number.

Line 5: If you are registered under the International Registration Plan (IRP), enter the number assigned to your company by the Michigan Secretary of State's Office.

Line 6: Enter the legal name and address of your business.

2823, Page 4

Line 7: Enter the name, business telephone and home telephone numbers of an individual in your organization we may contact if necessary. This person should be an officer, owner, partner or a representative with Power of Attorney.

Line 8: Enter the month and year you started operating qualifying vehicles in the State of Michi- gan.

Line 12: Check the box that best describes the ownership of your business.

Line 14: Explanation of certain fuel types are as follows:

A-55: Means water phased hydro carbon fuel.

E-85: Means a mixture of 85% ethanol and 15% gasoline.

Ethanol: Commonly called grain spirits or grain alcohol.

LNG: Liquified Natural Gas.

M-85: Means a mixture of 85% methanol and 15% gasoline.

Methanol: Commonly called wood alcohol.

Biodiesel:A diesel fuel blend containing at least 5% biodiesel.

Indicate all fuel types consumed in your qualifying vehicles in the state of Michigan and any other IFTA jurisdictions in which you operate. Please check all that apply, even though that fuel type may not be regulated in the various jurisdictions in which you operate.

Line 15: Check the box to the left of every jurisdic- tion you will be operating in, even if that jurisdic- tion is not an IFTA member. All jurisdictions you check will appear on your IFTA return.

Line 16a: If you answer "Yes" be sure to complete the address information for the lessor and lessee on lines 23a and 23b.

Line 17: Enter the number of IFTA decal sets you will need for your fleet. Each of your power units which operate in two or more IFTA jurisdictions will need a decal set.

Lines 22a and 22b: Each new applicant must provide this information. Failure to provide the requested information may delay the processing of the application and the issuance of the license until such time as the information is received. Attach additional sheets if necessary. If information has changed since your original application you must update this information.

Lines 23a and 23b: If you answered "Yes" to question 16a, complete lines 23a and 23b.

Before you mail your application, review it care- fully, to ensure that it is complete. Allow 30 days for processing.

Once you are licensed as an IFTA carrier you are required to file quarterly IFTA tax returns. Returns are due on April 30th, July 31st, October 31st and January 31st.

Apre-identified return will be sent to you each quarter. Blank returns are also available on our Web site at www.michigan.gov/businesstaxes.

Failure to file the required tax returns will be cause for revocation of your IFTA license.

If you have any questions, please write to:

Customer Contact Div., Special Taxes P. O. Box 30474

Lansing, MI 48909-7974

You may also reach us by phone at (517) 636-4580 or fax at (517) 636-4593.

Michigan’s International Fuel Tax Agreement Information Manual (form 2838) is available on our Web site at www.michigan.gov/businesstaxes. Select the IFTA/Motor Carrier Taxes link. You may also obtain a copy by calling (517) 636-4580.

How to Edit Michigan Form 2823 Online for Free

Should you intend to fill out Michigan Form 2823, it's not necessary to download and install any kind of applications - just use our online tool. In order to make our tool better and more convenient to utilize, we constantly implement new features, considering feedback from our users. Getting underway is simple! Everything you need to do is adhere to these basic steps directly below:

Step 1: Firstly, open the pdf editor by pressing the "Get Form Button" in the top section of this webpage.

Step 2: This tool grants the ability to work with your PDF file in a variety of ways. Transform it by adding any text, adjust original content, and add a signature - all possible in minutes!

So as to fill out this document, make sure you enter the required details in every single blank:

1. While completing the Michigan Form 2823, ensure to include all necessary blank fields in their corresponding section. This will help to expedite the work, allowing for your details to be handled without delay and correctly.

Filling in segment 1 in Michigan Form 2823

2. After this selection of blank fields is completed, proceed to enter the relevant information in these - cid, Do you maintain bulk fuel storage, If yes list the jurisdictions below, Yes, Do you operate part of the year, Yes, If Yes list months of operation, cid Type of Business Ownership, Individual, Partnership, Corporation, Government, Religious, Other, and Limited Liability Partnership.

Michigan Form 2823 conclusion process described (portion 2)

3. The next part is generally easy - fill out all of the fields in Delaware, Dist of Columbia, Florida, Georgia, Idaho, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, New Mexico, New York, Ohio, and Oklahoma to conclude this segment.

Step # 3 in submitting Michigan Form 2823

4. Your next subsection requires your information in the following places: How many people will you employ, Estimated annual Michigan gross, GROSS RECEIPTS are from a sales of, Indicate IFTA jurisdictions in, Address where your records are, Complete all information for each, Home Telephone, Business Title, Date of Birth, Residence Address Number and, Social Security Number, City State ZIP, Driver LicenseMichigan, b Name Last First Middle JrSrIII, and Business Title. Just remember to fill in all required details to move forward.

Michigan Form 2823 writing process outlined (part 4)

5. When you reach the end of your file, there are a few extra points to complete. Mainly, Business Title, Date of Birth, Residence Address Number and, Social Security Number, City State ZIP, Driver LicenseMichigan, Complete the following if your, a Name of Lessor, b Name of Lessee, Address Number and Street or RR, Address Number and Street or RR, City State ZIP, City State ZIP, Telephone, and TERMS must be done.

The right way to complete Michigan Form 2823 stage 5

As to Address Number and Street or RR and a Name of Lessor, make sure that you don't make any errors here. Those two are the most important ones in this file.

Step 3: Right after you've looked once again at the details entered, click on "Done" to complete your FormsPal process. After registering afree trial account with us, you'll be able to download Michigan Form 2823 or send it through email without delay. The document will also be accessible in your personal account with all your modifications. We do not share the information you enter while filling out forms at FormsPal.

Michigan Form 2823 – Fill Out and Use This PDF

Michigan Form 2823 PDF Details

Form Preview Example

How to Edit Michigan Form 2823 Online for Free

Michigan Form 2823 isn’t the one you’re looking for?

Related Documents