Form 72A072 is the Kentucky Department of Revenue Application for Motor Fuel Refund used by city and suburban bus companies, nonprofit bus companies, senior citizen transportation providers, and taxicab companies that qualify for a refund of motor fuel taxes. The form allows eligible applicants to report their fuel usage, calculate the gallons eligible for refund, and request reimbursement for qualifying motor fuel taxes paid.
The application collects applicant details, permit information, refund period information, fuel inventory records, fuel purchases, mileage details, and refund calculations. Applicants must use the form to reconcile gasoline and special fuel usage during the reporting period and determine the amount of refund requested. The form separates calculations into two categories: gasoline and special fuels.
Completing the form accurately is important because the refund amount depends on properly reporting fuel purchases, fuel usage, qualifying miles, and the applicable refund calculation.
How To File Form 72A072
Form 72A072 must be filed on either a calendar quarter or calendar year basis. Applicants should select the appropriate refund period and provide all required supporting information.
Before completing the application, gather:
- Applicant business information.
- Permit number.
- Federal Employer ID Number.
- Fuel purchase records.
- Supplier invoices, if required.
- Beginning and ending fuel inventory amounts.
- Mileage records for qualifying transportation operations.
Taxicab companies must attach original supplier invoices to the application. Each invoice must include the invoice number, purchase date, supplier name and address, total gallons purchased, and Kentucky motor fuels tax charged. Bus companies and senior citizen transportation providers must list all purchases on the reverse side of the form.
Completed applications with required documentation 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 72A072
Applicant Information
Name Of Applicant
Enter the full legal name of the individual, company, or organization requesting the motor fuel refund.
DBA
Enter the business name used publicly if it is different from the applicant’s legal name.
Mailing Address
Provide the complete mailing address for the applicant, including city, state, and ZIP code.
Telephone Number
Enter the applicant’s contact telephone number.
Permit Number
Provide the permit number associated with the motor fuel refund account.
Federal Employer ID Number
Enter the applicant’s Federal Employer Identification Number.
Refund Period Selection
Calendar Quarter Ending
Select this option if the refund request covers a calendar quarter and enter the ending date.
Calendar Year Ending December 31
Select this option if the refund request covers a full calendar year and enter the applicable year.
Reconciliation Of Gallons
The reconciliation section tracks fuel inventory, purchases, usage, and qualifying refund amounts. The form provides separate columns for gasoline and special fuels.
Line 1: Total Miles Operated By Buses, Taxicabs, Or Senior Citizen Transportation
Enter the total miles operated during the reporting period, including chartered miles.
Line 2: Gallons Of Motor Fuel On Hand Beginning Of Quarter
Enter the amount of motor fuel inventory available at the beginning of the reporting period.
Line 3: Motor Fuel Purchased During Quarter Or Year
Enter the total motor fuel purchased during the reporting period. Purchases must also be listed on the reverse side of the form.
Line 4: Total Motor Fuel Available For Use During Quarter
Add line 2 and line 3 to calculate the total fuel available for use during the reporting period.
Line 5: Motor Fuel Used Other Than In Buses, Taxicabs Or Senior Citizen Transportation
Enter fuel used for purposes outside qualifying transportation activities, such as service trucks or cleaning activities.
Line 6: Motor Fuel On Hand At End Of Quarter
Enter the remaining fuel inventory at the end of the reporting period.
Line 7: Motor Fuel Used To Operate Buses, Taxicabs, Or Senior Citizen Transportation
Subtract lines 5 and 6 from line 4 to determine the amount of fuel used for qualifying transportation operations.
Line 8: Average Miles Per Gallon Of Fuel
Divide line 1 by line 7 to calculate average miles per gallon. Carry the calculation to two decimal places.
Line 9: Total Kentucky Miles Operated
Enter the total Kentucky miles operated through regularly scheduled city and suburban services.
Line 10: Gallons Of Fuel Subject To Refund
Calculate gallons eligible for refund using the applicable mileage and fuel efficiency calculations. The form uses line 9A divided by line 8A and line 9B divided by line 8B for the calculation.
Line 11: Amount Of Refund Requested
Calculate the refund amount by multiplying lines 10A and 10B by seven-ninths (7/9) of the tax rate shown on purchase invoices.
Purchases Schedule
The reverse side of Form 72A072 is used to list fuel purchases. Taxicab companies must attach original invoices with the application.
Invoice Number
Enter the invoice number shown on the fuel purchase invoice.
Date Of Purchase
Provide the date the fuel purchase occurred.
Name And Address Of Supplier
Enter the supplier’s name and address.
Gasoline Gallons Purchased
Enter the number of gasoline gallons purchased for each transaction.
Special Fuels Gallons Purchased
Enter the number of special fuel gallons purchased for each transaction.
Total Gallons Purchased
Add all listed purchases and enter the total amount. This total must also be reported on line 2 of the reconciliation section.
Certification And Signature
Certification Statement
The signer confirms that the report has been reviewed and that the information is true, correct, and complete to the best of their knowledge and belief.
Signature
The principal officer of the applicant must sign the application.
Print Name
Enter the printed name of the person signing the form.
Title
Provide the signer’s business title.
Date
Enter the date the application is signed.
Final Review Before Filing
Before submitting Form 72A072, verify that:
- Applicant information is complete and accurate.
- The correct refund period is selected.
- Permit and Federal Employer ID numbers are entered correctly.
- Fuel purchase records are included.
- Required invoices are attached for taxicab claims.
- Fuel inventory calculations are accurate.
- Mileage and fuel efficiency calculations are correct.
- Gasoline and special fuel amounts are entered in the proper sections.
- The refund amount requested matches the calculation.
- The authorized officer signs and dates the application.
- The completed form is mailed with all required documentation.
A properly completed Form 72A072 helps eligible transportation companies accurately claim refunds for qualifying motor fuel taxes paid on fuel used in approved operations.