Form 72A066 is the Kentucky Department of Revenue application used to request a refund of Kentucky tax paid on gasoline used in the operation of aircraft. The form allows eligible applicants to report gasoline purchases, calculate gallons subject to refund, and determine the amount of motor fuels tax refund due. It collects applicant identification information, refund period details, gasoline inventory information, purchase records, and a certification from an authorized person confirming that the report is accurate.
The purpose of the form is to reconcile Kentucky tax-paid gasoline used for aircraft operations. Applicants must report gasoline on hand at the beginning of the reporting period, gasoline purchases during the period, gasoline sold or used, ending inventory, and the gallons eligible for refund. The completed application helps the Kentucky Department of Revenue determine the correct refund amount based on the gasoline used in aircraft operations.
How To File Form 72A066
Form 72A066 must be filed on a calendar quarter or calendar year basis. Applicants should choose the appropriate filing period and provide the required gasoline purchase documentation with the application.
Before submitting the form, gather:
- Applicant contact information.
- Permit number.
- Federal Employer ID Number.
- Supplier invoices for gasoline purchases.
- Purchase dates, invoice numbers, supplier information, and gallon amounts.
- Beginning and ending gasoline inventory records.
The form requires original supplier invoices to be attached. Each invoice must include the invoice number, purchase date, supplier name and address, total gallons purchased, and Kentucky motor fuels tax charged.
Completed applications with attached invoices should be mailed to:
Department of Revenue
Motor Fuels Tax Compliance Section
P.O. Box 1303, Station 63
Frankfort, KY 40602-1303
How To Complete Form 72A066
Applicant Information
Name Of Applicant
Enter the full name of the individual, business, or organization requesting the gasoline tax refund.
Mailing Address
Provide the complete mailing address for receiving correspondence related to the refund request. Include the street address or mailing address, city, state, and ZIP code.
E-Mail Address
Enter a valid email address where the department can contact the applicant if needed.
Telephone Number
Provide a telephone number where the applicant can be reached.
Permit Number
Enter the applicable permit number associated with the refund request.
Federal Employer ID Number
Enter the applicant’s Federal Employer Identification Number.
Refund Filing Period
Calendar Quarter Ending
Select this option if filing for a calendar quarter and enter the ending date of the quarter.
Calendar Year Ending December 31
Select this option if filing for a full calendar year and enter the applicable year.
Reconciliation Of Gallons
This section calculates the amount of gasoline eligible for refund by tracking gasoline inventory, purchases, sales, and aircraft usage.
Line 1: Total Gallons Of Kentucky Tax-Paid Gasoline On Hand The First Day Of The Calendar Quarter Or Calendar Year
Enter the total gallons of Kentucky tax-paid gasoline available at the beginning of the reporting period.
Line 2: Total Gallons Of Kentucky Tax-Paid Gasoline Purchased During The Quarter Or Year
Enter the total gallons purchased during the reporting period. List each shipment on the reverse side of the form and include supporting invoices.
Line 3: Total Gallons Available For Sale Or Use
Add line 1 and line 2 to determine the total gallons available during the reporting period.
Line 4: Total Gallons Sold To Other Aircraft Operators Who Did Not Assign Their Tax Refund To You Under KRS 138.341(3)
Enter gallons sold to other aircraft operators who did not transfer their refund rights to the applicant.
Line 5: Total Gallons Used By You For Nonrefundable Purposes
Enter gasoline gallons used for purposes that do not qualify for a refund.
Line 6(a): Gallons Sold To Other Aircraft Operators Who Did Assign Their Tax Refund To You Under KRS 138.341(3)
Enter gallons sold to aircraft operators who assigned their refund rights to the applicant.
Line 6(b): Gallons Used By You In The Operation Of Aircraft
Enter gallons used directly by the applicant for aircraft operations.
Line 7: Total Gallons Subject To Refund
Add line 6(a) and line 6(b) to determine the total gallons eligible for refund.
Line 8: Total Gallons Sold Or Used
Add lines 4, 5, and 7 to determine total gallons sold or used during the reporting period.
Line 9: Total Gallons Of Kentucky Tax-Paid Gasoline On Hand The Last Day Of The Calendar Quarter Or Calendar Year
Subtract line 8 from line 3 to determine the ending inventory amount based on the reconciliation calculation.
Line 10: Actual Gallons On Hand The Last Day Of The Calendar Quarter Or Calendar Year
Enter the actual physical gasoline inventory remaining at the end of the reporting period.
Line 11: Inventory Adjustment
Enter the difference between line 9 and line 10.
Refund Computation
Line 12: Gasoline Tax Refund Due
Multiply line 7 by the applicable tax rate to calculate the gasoline tax refund amount requested. Enter the result as the refund due.
Purchases Schedule
The second page of Form 72A066 is used to report gasoline purchases and attach original invoices.
Invoice Number
Enter the invoice number shown on the supplier invoice.
Date Of Purchase
Provide the date the gasoline purchase occurred.
Name And Address Of Supplier
Enter the supplier’s name and address shown on the invoice.
Gallons Purchased
Enter the number of gallons purchased for each transaction.
Total Gallons Purchased
Add all listed purchases and enter the total amount. This total should also be reported on line 2 of the reconciliation section.
Certification And Signature
Signature
The authorized principal officer must sign the application to certify that the report has been reviewed and is accurate.
Print Name
Enter the printed name of the person signing the form.
Title
Provide the signer’s title or position.
Date
Enter the date the application is signed.
Final Review Before Filing
Before submitting Form 72A066, confirm that:
- The applicant information is complete and accurate.
- The correct refund period is selected.
- Beginning and ending gasoline inventories are reported correctly.
- All gasoline purchases are included.
- Original supplier invoices are attached.
- Invoice details include required purchase information.
- Gallon calculations are accurate.
- The refund amount matches the calculation on line 12.
- The authorized person signs and dates the application.
- The completed application is mailed with supporting documentation to the Motor Fuels Tax Compliance Section.
A properly completed Form 72A066 helps ensure that eligible Kentucky tax paid on gasoline used in aircraft operations is accurately calculated and that the refund request can be reviewed efficiently.