Michigan Form 3778 PDF Details

Understanding the nuances of the Michigan Department of Treasury 3778 form is crucial for businesses involved in the fuel import or diversion within Michigan. This form, revised in September 2012, serves as a mandatory submission for companies importing fuel from outside the United States or diverting motor fuel to Michigan destinations different than originally planned. The legislation underpinning this requirement, Public Act 403 of 2000, as amended, insists on a three-day payment window for the reported transactions to avoid hefty penalties and interest. Detailed on the form are fields for company identification, product names, codes, gallons imported or diverted, and the tax calculations corresponding to each fuel type. Whether dealing with gasoline, ethanol, undyed or dyed diesel, biofuel variants, aviation fuel, or miscellaneous products, specific tax rates apply, necessitating accurate reporting. The form's second page offers comprehensive instructions, including how to calculate taxes due and guidelines on obtaining necessary import verification or diversion numbers prior to any fuel movement. With penalties for late filing set at 100% of the tax due plus interest, precision and timeliness in form 3778's submission are paramount. Businesses must also navigate the complexities of reporting fuel dyed to Canadian standards, ensuring correct classification and tax payment. This prerequisite not only underscores the meticulous nature of fuel tax compliance in Michigan but also highlights the importance of understanding and properly executing the obligations set forth by the 3778 form.

QuestionAnswer
Form NameMichigan Form 3778
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other names3-day, B05, preparer, form 3778 michigan

Form Preview Example

Michigan Department of Treasury

 

3778 (Rev. 09-12)

Reason for 3-day Payment (see General Information on Page 2)

 

Three Day Payment Voucher

 

 

Import from outside the United States

Issued under authority of P.A. 403 of 2000, as amended. Filing is mandatory.

 

 

Diversion requiring 3-day payment

 

 

 

 

 

 

Company Name

Account Number (FEIN or TR)

 

 

 

 

DBA

Contact Person Name

Address (Street, RR#, P.O. Box)

Telephone Number

Fax Number

City, State, ZIP

E-mail Address

IMPORT/DIVERSION INFORMATION

Date Import Entered Michigan

Document Number

Import Verification/Diversion Number

Date Verification Number Assigned

Enter Product Name, Codes and Gallons. See page 2 for instructions, product classification and codes.

Gasoline Products

Product Codes

Gallons

Tax Rate

Calculated Tax Due

 

 

 

 

 

1.

Gasoline

065

 

x .19

1.

2.

Product Name

 

 

x .19

2.

Ethanol

Products E70 - E99

 

 

 

3.

3.

Product Name

E____

 

x .19

3.

Undyed Diesel Products (see instructions on page 2)

 

 

 

 

4.

Undyed Diesel

160

 

x .15

4.

5.

Product Name

 

 

x .15

5.

 

 

 

Undyed

Biodiesel Products B05 - B00

 

 

 

 

6.

Product Name

B____

 

x .15

6.

 

 

 

Dyed Diesel Products (dyed to U.S. Standards)

 

 

 

 

7.

Dyed Diesel

228

 

x .00

7.

Dyed

Biodiesel

 

 

 

 

8.

Product Name

D____

 

x .00

8.

Aviation Products

 

 

 

 

9.

Aviation Fuel

125

 

x .03

9.

10.

Jet Fuel

130

 

x .03

10.

Miscellaneous

 

 

 

 

11.

Product Name

 

 

x ____

11.

Tax Calculation

 

 

 

 

12. Total Tax Due. Add lines 1 through 11

 

 

12.

 

 

 

 

 

 

 

13. Penalty for late filing (100%). Enter amount from line 12

13.

 

 

 

 

 

 

 

14. Interest. (1% above prime rate set January 1 and July 1 of each year)

14.

 

15. TOTAL REMITTANCE. Add lines 12, 13 and 14

 

 

15.

 

Under penalty of perjury, I declare that I have examined this voucher, and to the best of my knowledge and belief, it is correct and complete.

Authorized Signature

 

Signature of Preparer

 

 

I authorize Treasury to discuss my return and attachments with my preparer.

 

Do not discuss my return with my preparer.

 

 

 

 

 

Printed Name

 

Printed Name

 

Preparer FEIN

 

 

 

 

 

 

Title

 

Address

 

 

 

 

 

 

 

Telephone Number

Date

Telephone Number

Date

 

 

 

 

 

 

Questions ???? - Please call (517) 636-4600. Make check payable to "State of Michigan-Special Taxes." Print your account number on the front of your check. MAIL WITH REMITTANCE TO: Michigan Department of Treasury, Special Taxes Division, P.O. Box 30474, Lansing, MI 48909-7974.

3778, Page 2

Instructions for Form 3778, Three Day Payment Voucher

General Information - Tax is due on imported or diverted motor fuel within 3 business days after either of the following events:

•Imports from outside the United States by persons other than licensed Bonded Importers or Suppliers, when tax is not paid to supply source. An import verification number must be obtained prior to import.

•Diversions on all fuel intended for export from Michigan but diverted to a destination within Michigan. A diversion number must be obtained prior to the diversion. Attach a copy of Form 3750, SCHEDULE OF DIVERSION (11B) and/or a shipping document.

•Diversions by unlicensed importers on all fuel acquired outside Michigan, not intended for a Michigan destination, but diverted to Michigan. A diversion number must be obtained prior to the diversion. Attach a copy of Form 3750, SCHEDULE OF DIVERSION (11A) and/or a shipping document.

Payments not postmarked within three business days of the event are subject to 100% penalty, plus interest.

TO OBTAINAPPROPRIATEAUTHORIZATION CALL:

Import Verification Number 1-888-213-0676

To obtain a Diversion Number, log on to www.trac3.net. If you do not have access to the Internet, contact Motor Fuel at (517) 636-4600.

Instructions

Occasional Importers must include all products and payments reported on this Three Day Payment Voucher, and also on their quarterly Fuel Importer Return.

Provide all requested information: company name, complete address, federal employer identification number, contact person and telephone number, Date Import Entered Michigan, Document Number (bill of lading, manifest), Import Verification/Diversion Number, Date Authorization Number Assigned (either Import Verification Number or Diversion Number).

Report gallons being imported or diverted on the appropriate line of the Voucher (page 1, lines 1 through 11).

If the product being imported or diverted is not pre-identified, enter the product name and code in the space provided (see product code list below).

Diesel fuel dyed to Canadian standards must be reported as undyed diesel and applicable taxes must be paid.

Line 11, Miscellaneous: Enter name and product code (if applicable) of the miscellaneous product.

(a)If additional space is needed for a product, use line 11 to identify the fuel type. Multiply the gallons on line 11 by the appropriate tax rate.

(b)All other unidentified products: enter the name of the product, product code 092, the number of gallons and 0.19 in the tax rate column. Multiply the gallons by 0.19.

Fuel type categories and product codes: The tax rates and most common product and product code are listed below. See our Web site at www.michigan.gov/treasury for additional products and product codes.

Fuel Types and Product Codes

 

Tax Rate

 

 

 

 

(per gallon)

 

 

 

Gasoline Products E01 - E69, E00 (denatured) (1% - 69%, and 100%) including:

 

 

065

- Gasoline

199 - Toluene

 

$.19

 

100

- Transmix

092 - Undefined Other Product

 

 

 

126

- Napthas

 

 

 

 

Ethanol Products E70 - E99 (70% - 99%):

 

 

 

E plus percentage (limit 2 digits)

 

$.19

 

Undyed Biodiesel B05 - B00 (5% - 100%):

 

 

 

B plus percentage (limit 2 digits)

 

$.15

 

 

 

 

 

Dyed Biodiesel D01 - D00 (1% - 100%)

 

 

 

D plus percentage (limit 2 digits)

 

$.00

 

 

 

 

Undyed Diesel Products (including diesel dyed to Canadian standards) including:

 

 

160

- Undyed Diesel

142 - Undyed Kerosene

281 - Mineral Oils

$.15

 

B01 - B04 Biodiesel Blend (1% - 4%)

(including mineral spirits)

 

 

 

 

 

Dyed Diesel Products (diesel dyed to US standards) including:

$.00

 

228 - Dyed Diesel

072 - Dyed Kerosene

 

 

 

Aviation Products including:

 

$.03

 

125 - Aviation Gasoline

130 - Jet Fuel

 

 

 

 

 

 

 

 

 

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1. You'll want to complete the FEIN accurately, thus be attentive when working with the sections containing all these fields:

E99 completion process detailed (portion 1)

2. Once your current task is complete, take the next step – fill out all of these fields - Undyed Diesel, Product Name, Undyed Biodiesel Products B B, Product Name, Dyed Diesel Products dyed to US, Dyed Diesel, Dyed Biodiesel, Product Name, Aviation Products, Aviation Fuel, Jet Fuel, Miscellaneous, Product Name, Tax Calculation, and Total Tax Due Add lines through with their corresponding information. Make sure to double check that everything has been entered correctly before continuing!

E99 completion process detailed (part 2)

3. Through this stage, examine Interest above prime rate set, TOTAL REMITTANCE Add lines and, Under penalty of perjury I declare, Authorized Signature, Signature of Preparer, I authorize Treasury to discuss my, Do not discuss my return with my, Printed Name, Title, Printed Name, Preparer FEIN, Address, Telephone Number, Date, and Telephone Number. All of these need to be completed with highest precision.

Do not discuss my return with my, Telephone Number, and Preparer FEIN in E99

Be extremely careful while filling out Do not discuss my return with my and Telephone Number, because this is the section where a lot of people make errors.

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