Fuel Tax

Fuel Tax Forms
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
BB-1 Packet State of Hawaii Basic Business Application, Instructions and Payment Vouchers
Contains BB-1 (Rev. 2018), VP-1 (Rev. 2018), and VP-2 (Rev. 2018).
  link to Hawaii Tax Online Rev. 2018 Rev. 2018  
M-2 Certificate of Retail Sales of Liquid Fuel – Effective July 1, 2019 Rev. 2019   Rev. 2019    
M-2 Certificate of Retail Sales of Liquid Fuel Rev. 2018   Rev. 2018    
M-20A Monthly Return of Liquid Fuel Tax (State and County) and Environmental Response, Energy, and Food Security Tax – Effective July 1, 2019 Rev. 2019   Rev. 2019    
M-20A Monthly Return of Liquid Fuel Tax (State and County) and Environmental Response, Energy, and Food Security Tax Rev. 2018   Rev. 2018    
M-22 Quarterly Tax Return for Additional Fuel Taxes Due – Effective July 1, 2019 Rev. 2019   Rev. 2019    
M-22 Quarterly Tax Return for Additional Fuel Taxes Due Rev. 2018   Rev. 2018    
M-36 Combined Claim for Refund of Fuel Taxes under Chapter 243, HRS – Effective July 1, 2019 Rev. 2019   Rev. 2019    
M-36 Combined Claim for Refund of Fuel Taxes under Chapter 243, HRS Rev. 2018   Rev. 2018    
M-38 Exemption Certificate for Diesel Oil and Alternative Fuel Used Off Public Highways – Effective July 1, 2019     Rev. 2019    
M-38 Exemption Certificate for Diesel Oil and Alternative Fuel Used Off Public Highways     Rev. 2011    
N-848 Power of Attorney (Rev. 2017)
Beginning July 1, 2017, the Department will require any person who represents a taxpayer in a professional capacity to register as a “verified practitioner.” Any person who is not required to register as a “verified practitioner” must use their full social security number on Form N-848 or register for a “tax matter representative” identification number. The Department will not accept prior versions of Form N-848 after June 30, 2017. Please see Tax Announcement 2017-03 for more details.
         
N-848 Ins Instructions for Form N-848 (Rev. 12/2017)          
N-848 Ins Instructions for Form N-848 (Rev. 4/2017)          
VP-1 Tax Payment Voucher   link to Hawaii Tax Online Rev. 2018 Rev. 2018  
VP-2 Miscellaneous Taxes Payment Voucher   link to Hawaii Tax Online Rev. 2018    

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