Fill Your Michigan 3778 Template

The Michigan Department of Treasury 3778 form, also known as the Three Day Payment Voucher, is a mandatory document used for reporting taxes on imported or diverted motor fuel. This form must be filed within three business days of specific events, such as importing fuel from outside the United States or diverting fuel intended for export. Accurate completion of the form is crucial to avoid penalties and ensure compliance with state tax regulations.

Fill out the Michigan 3778 form by clicking the button below.

Get Form Here

Jump Links

Documents used along the form

The Michigan 3778 form is a critical document used for reporting and paying taxes on imported or diverted motor fuels. Along with this form, several other documents may be necessary to ensure compliance with state regulations. Below is a list of these documents, each serving a unique purpose in the process.

Form 3750, Schedule of Diversion (11A): This form is required when fuel intended for export from Michigan is diverted to a destination within the state. It provides details about the diversion and is essential for proper tax assessment.
Form 3750, Schedule of Diversion (11B): Similar to 11A, this form is used by unlicensed importers who divert fuel acquired outside Michigan to a Michigan destination. It ensures that the diversion is documented and taxed appropriately.
Bill of Lading: This shipping document serves as proof of the transportation of goods. It includes details about the shipment, such as the type of fuel, quantity, and destination, and is crucial for verifying imports and diversions.
Import Verification Number: Obtained prior to importing fuel, this number confirms that the import has been authorized. It helps prevent tax evasion and ensures compliance with state laws.
Last Will and Testament: Proper estate planning is crucial for managing one's legacy. Individuals should consider creating a Forms Georgia to ensure their wishes regarding property distribution and guardianship are respected after their passing.
Diversion Number: This number must be acquired before diverting fuel. It is essential for tracking the movement of fuel and ensuring that the correct taxes are applied.
Quarterly Fuel Importer Return: Occasional importers must report all products and payments on this return. It summarizes the total fuel imported or diverted during the quarter and ensures that all tax obligations are met.
Shipping Document: This document provides additional evidence of the fuel's journey from the supplier to the destination. It can include invoices or receipts that detail the transaction.
Tax Calculation Worksheet: While not always a formal document, this worksheet helps businesses calculate the total tax due on imported or diverted fuel. It aids in ensuring that all tax amounts are accurate before submission.
Contact Information for Treasury: Keeping contact details handy for the Michigan Department of Treasury can be helpful. If there are questions or issues with the forms, having this information readily available can save time.

Understanding these documents and their roles can simplify the process of compliance with Michigan's fuel tax regulations. Proper preparation and timely submission of these forms can help avoid penalties and ensure a smooth operation for your business.

Michigan 3778 Preview

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
		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.
5.	Product Name			5.
Undyed	Biodiesel Products B05 - B00
6.	Product Name	B____	x .15	6.
6.	Product Name			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

Similar forms

The Michigan Department of Treasury 3778 form is a specific document used for reporting and paying taxes on imported or diverted motor fuel. Several other forms serve similar purposes in different contexts or jurisdictions. Below are nine documents that share similarities with the Michigan 3778 form:

IRS Form 720: This form is used to report and pay federal excise taxes on certain goods, including fuel. Like the Michigan 3778, it requires detailed information about the product and the tax owed.
California Fuel Tax Return (FTB 401): This form is utilized for reporting fuel taxes in California. It includes similar sections for product classification and tax calculation, reflecting the state's fuel tax requirements.
Texas Motor Fuels Tax Return: This document is filed by businesses importing or distributing motor fuel in Texas. It also requires information on fuel types and tax rates, paralleling the structure of the Michigan 3778.
Florida Fuel Tax Return: This form is used to report fuel tax liabilities in Florida. It shares common elements with the Michigan 3778, such as product identification and tax calculations.
New York State Fuel Use Tax Return: This form is for reporting fuel use taxes in New York. It includes sections for detailing fuel types and calculating tax due, similar to the Michigan form.
Virginia Motor Fuel Tax Return: This document is required for reporting motor fuel taxes in Virginia. It has similar requirements for product classification and tax reporting.
Illinois Motor Fuel Tax Return: This form is used to report motor fuel taxes in Illinois. Like the Michigan 3778, it requires information on fuel types and tax rates.
Ohio Motor Fuel Tax Return: This form serves a similar purpose in Ohio, requiring businesses to report fuel tax liabilities with detailed product information.
Nevada Promissory Note - A vital document for lenders and borrowers, ensuring proper record-keeping and clarity in financial agreements. For more details, visit promissoryform.com/blank-nevada-promissory-note.
Pennsylvania Fuel Tax Return: This document is used for reporting fuel taxes in Pennsylvania. It includes sections for product details and tax calculations, resembling the structure of the Michigan 3778.

Misconceptions

Misconceptions about the Michigan 3778 form can lead to confusion and potential penalties. Understanding the facts can help ensure compliance and timely submissions. Here are eight common misconceptions:

Only licensed importers need to file the form. This is incorrect. All importers and diversions, regardless of licensing status, must file the Michigan 3778 form if they import or divert fuel into Michigan.
The form is optional for occasional importers. In reality, filing is mandatory for all instances of fuel importation or diversion, even for occasional importers.
Payments can be submitted after the three-day deadline without penalty. This is a misconception. Payments postmarked after three business days incur a 100% penalty, plus interest.
Only certain fuel types are subject to the tax. All imported or diverted motor fuels are subject to tax, regardless of type. This includes gasoline, diesel, and aviation products.
Import verification numbers are not necessary for all imports. This is misleading. An import verification number is required for all imports from outside the United States unless the importer is a licensed Bonded Importer.
The form can be filed without supporting documents. This is false. Supporting documents, such as a bill of lading or shipping document, must accompany the form to validate the import or diversion.
Filing the form ensures no further action is needed. While filing is crucial, taxpayers must remain aware of additional reporting requirements, such as the quarterly Fuel Importer Return.
Only the total tax due needs to be calculated. This is not accurate. Each product must be itemized with its corresponding tax rate and gallons, as detailed in the form.

By addressing these misconceptions, individuals can better navigate the requirements of the Michigan 3778 form and avoid unnecessary penalties. Always ensure that all necessary information is complete and accurate before submission.

Detailed Instructions for Using Michigan 3778

Completing the Michigan 3778 form is essential for ensuring compliance with tax obligations related to imported or diverted motor fuel. This process requires careful attention to detail, as accurate information is necessary to avoid penalties and interest. Below are the steps to guide you through filling out the form.

Begin by entering your Company Name and Account Number (either your Federal Employer Identification Number or TR number).
Fill in the Doing Business As (DBA) name, if applicable.
Provide the Contact Person's Name, along with the full Address (Street, RR#, P.O. Box).
List the Telephone Number and Fax Number, followed by the City, State, and ZIP Code.
Include your E-mail Address for any follow-up communication.
In the IMPORT/DIVERSION INFORMATION section, enter the Date Import Entered Michigan and the Document Number (such as a bill of lading).
Provide the Import Verification/Diversion Number and the Date Verification Number Assigned.
For each product being imported or diverted, fill out the Product Name, Product Codes, and the number of Gallons in the appropriate columns.
Calculate the Tax Rate for each product based on the type and multiply it by the number of gallons to find the Calculated Tax Due.
Add up the total tax due from all products and enter this amount on Line 12.
If applicable, calculate and enter the Penalty for late filing on Line 13 (100% of Line 12).
Calculate the Interest on late payments (1% above the prime rate) and enter it on Line 14.
Sum the amounts from Lines 12, 13, and 14 to find the TOTAL REMITTANCE on Line 15.
Sign and date the form in the Authorized Signature section. Ensure that the printed name and title are also included.
Indicate whether you authorize the Treasury to discuss your return with your preparer by checking the appropriate box.
Make your check payable to "State of Michigan-Special Taxes" and print your account number on the front of the check.
Mail the completed form and remittance to the Michigan Department of Treasury, Special Taxes Division, at the specified address.

After completing these steps, ensure that all information is accurate before mailing the form. This will help avoid any issues with your tax obligations. If you have any questions, you can contact the Michigan Department of Treasury at (517) 636-4600 for assistance.

Dos and Don'ts

When filling out the Michigan 3778 form, there are several important do's and don'ts to keep in mind. Here’s a helpful list:

Do provide accurate information about your company, including name, address, and contact details.
Do ensure that you have the correct import verification or diversion number before submitting the form.
Do calculate the tax due carefully, using the correct product codes and tax rates.
Do sign and date the form to confirm that all information is correct to the best of your knowledge.
Don’t leave any required fields blank; incomplete forms may lead to delays or penalties.
Don’t forget to mail your remittance within the three business days after the event to avoid penalties.