Form 72A067 is the Kentucky Department of Revenue application used by businesses or individuals seeking approval to receive a refund of Kentucky tax paid on aviation gasoline or special fuel used or sold for aircraft operations. The form collects information about the applicant, business location, ownership structure, fuel storage or sales activities, suppliers, ownership details, and required certification. The application is used to determine whether the applicant qualifies to receive aviation motor fuels tax refunds under Kentucky Revised Statutes 138.341 and 138.342.
Applicants must provide accurate details about their business operations because the information helps the Kentucky Department of Revenue evaluate the refund approval request. The form also requires ownership information, supplier details, and a declaration that the information provided is true and complete. Proper completion of the application helps ensure that aviation fuel refund claims can be processed correctly.
How To File Form 72A067
Completed applications should be mailed to:
Motor Fuels Tax Compliance Section
Department of Revenue
P.O. Box 1303
Frankfort, Kentucky 40602-1303
Before completing Form 72A067, gather the following information:
- Exact business name.
- Mailing and business location addresses.
- Contact information.
- Ownership type.
- Previous owner information, if applicable.
- Aviation fuel supplier details.
- Owner, partner, or corporate officer information.
- Required bonding information.
The application must be accompanied by a corporate surety bond in the amount of $1,000. Applicants must also retain required records, including sales invoices assigned by purchasers for refund claims, for four years.
How To Complete Form 72A067
Applicant And Business Information
Name Of Business (Enter Exact Business Name)
Enter the complete legal name of the business applying for approval to receive aviation motor fuels tax refunds.
Mailing Address
Provide the full mailing address where correspondence regarding the application should be sent.
Telephone (Daytime)
Enter a daytime telephone number where the applicant can be contacted.
E-Mail Address
Provide an email address for communication regarding the application.
Location Of Business
Enter the physical location of the business. Include the street or highway address, city or town, county, state, and airport name if applicable.
Ownership Information
Question 1: Type Of Ownership
Select the ownership structure that applies to the applicant:
- Individual
- Partnership
- Corporation
- Other
If selecting other, provide a description of the ownership type.
Question 2: Previous Owner(s)
Provide the names of any previous owners if the business had prior ownership.
Aviation Fuel Facility Questions
These questions help the department understand how aviation fuel is stored, sold, and used at the location.
Question 3: Can Motor Vehicles Be Fueled From These Facilities?
Select Yes or No to indicate whether motor vehicles can receive fuel from the listed facilities.
Question 4: Do You Sell Aviation Gasoline Or Special Fuel At This Location For Purposes Other Than Use In Aircraft?
Select Yes or No. If the answer is Yes, explain the other uses of the aviation gasoline or special fuel.
Question 5: Do You Sell Aviation Gasoline Or Special Fuels At This Location For Purposes Other Than Your Own Use?
Select Yes or No. If the answer is Yes, provide an explanation describing the sales activity.
Question 6: Suppliers Of Aviation Refund Motor Fuels
List the name and address of every supplier providing aviation refund motor fuels to the applicant.
Ownership Details
The form requires additional ownership information depending on the applicant’s business structure.
Individual Ownership
Name Of Owner
Enter the owner’s full name.
Social Security Number
Provide the owner’s Social Security number as requested.
Driver’s License Number
Enter the owner’s driver’s license number.
Partnership Ownership
Partner Name
List each partner’s name.
Partner Social Security Number
Provide the required identification number for each partner.
Partner Driver’s License Number
Enter each partner’s driver’s license number.
The form provides space for ownership details and allows additional lists to be attached if necessary.
Corporate Ownership
Officer Name
List the names of corporate officers associated with the business.
Officer Social Security Number
Provide the Social Security number for each listed officer.
Additional officer information may be attached if needed.
F.E.I.N.
Enter the Federal Employer Identification Number associated with the business.
Bond And Record Requirements
Corporate Surety Bond Requirement
The application must include a corporate surety bond in the amount of $1,000.
Record Retention Requirement
Maintain all required records for four years, including sales invoices assigned by purchasers when a refund claim may be filed.
Certification And Signature
Certification Statement
The applicant declares under penalty of perjury that the application is submitted in good faith and that the answers provided are true and correct to the best of their knowledge.
Signature Of Applicant
The authorized applicant must sign the form.
Title
Enter the title or position of the person signing the application.
Date Of Application
Enter the date the application is completed and signed.
Final Review Before Filing
Before submitting Form 72A067, confirm that:
- The exact business name is entered correctly.
- Mailing and business location information is complete.
- Contact information is accurate.
- The correct ownership type is selected.
- Previous ownership information is included if applicable.
- All aviation fuel facility questions are answered.
- Supplier information is complete.
- Owner, partner, or corporate officer details are provided.
- The required $1,000 corporate surety bond is included.
- Required records will be maintained for four years.
- The authorized applicant signs and dates the form.
A complete and accurate Form 72A067 helps the Kentucky Department of Revenue review an applicant’s eligibility to receive refunds of Kentucky tax paid on aviation motor fuels used in aircraft operations.