Petroleum Tax Organic Oils Used as Motor Fuel

These products are subject to the state Motor Fuel Excise Tax if they are:

• Used as motor fuel to propel a licensed motor vehicle; or
• Blended with either dyed or undyed diesel fuel

The tax is paid by the distributor, retailer or- in some cases- the individual who uses the fuel as outlined below.

Unlicensed distributors or retailers

If you distribute or sell organic oils for use as a motor fuel in a licensed vehicle, you are responsible for paying the tax. Complete Form ORG-1, Organic Oil Motor Fuel Tax, and submit it to the Minnesota Department of Revenue along with your payment.

Licensed distributors

If you use, sell or blend organic oils for use as motor fuel in a licensed vehicle, you must report the product on the Minnesota Gasoline Tax Return and Special Fuel Tax Return.

Individuals

If you use organic oils as motor fuel in a licensed vehicle, you are responsible for the tax, unless you paid it when you purchased or received the product. If you paid the tax at purchase, keep your receipt for 3 1/2 years as proof the tax was paid.

If you did not pay the tax at the time you purchased or received the product, you must pay the tax. Complete Form ORG-1, Organic Oil Motor Fuel Tax, and submit it to the Department of Revenue along with your payment.

If you do not have easily accessible internet access, you can file or make payments by touch tone phone. Call 1-800-570-3329 anytime, 24 hours a day, to access e-File Minnesota, the department's filing and payment system. Follow the prompts to make a organic fuel tax payment. You will need your Social Security Number, bank routing number and bank account number to make the payment over the phone.

Instructions

1. If you are calling from a touchtone phone press 1.
2. Press 1 for income tax payments (organic fuel is under this option).
3. Enter your Social Security number. Press 1 to confirm your SSN.
4. Enter your date of birth. Press 1 to confirm your date of birth.
5. Press 2 for "not a joint return".
6. Choose the proper number  for Organic Fuel Return payment.
7. Press 1 for return payment or press 2 for amended return payment. 
8. Enter the tax period end date. Enter two digits for the month and four digits for the year (MM / YYYY).
9. Enter your payment amount including cents followed by the pound key (#). If there are no cents enter two zeros.
10. Choose whether funding for this transaction will be transmitted to or received from a financial agency outside the U.S.
11. Enter your nine digit bank routing number. Press 1 to confirm.
12. Enter your bank account number followed by the pound key (#). Press 1 to confirm.  
13. Press 1 for checking or press 2 for savings.
14. Press 1 for today as the payment date or press 2 for a future date.
15. Receive your confirmation number, date and time. Remember to write this information down for future reference.

Note: If you hang up before receiving a confirmation number, the information you entered will not be saved.