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. 2023), VP-1 (Rev. 2022), and VP-2 (Rev. 2023).
  link to Hawaii Tax Online Rev. 2023 Rev. 2023  
L-82 Refund Change Request for Tax Year ______     Rev. 2023    
M-2 Certificate of Retail Sales of Liquid Fuel Rev. 7/2020   Rev. 7/2020   Prior
M-20A Monthly Return of Liquid Fuel Tax (State and County) and Environmental Response, Energy, and Food Security Tax Rev. 7/2020 link to Hawaii Tax Online Rev. 2020   Prior
M-22 Quarterly Tax Return for Additional Fuel Taxes Due Rev. 7/2020 link to Hawaii Tax Online Rev. 2020   Prior
M-36 Quarterly Combined Claim for Refund of Fuel Taxes under Chapter 243, HRS Rev. 2022 link to Hawaii Tax Online Rev. 7/2020   Prior
M-38 Exemption Certificate for Diesel Oil and Alternative Fuel Used Off Public Highways – Effective July 1, 2019     Rev. 2019    
N-848 Power of Attorney
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.
Rev. 2022   Rev. 2022    
VP-1 Tax Payment Voucher   link to Hawaii Tax Online Rev. 2022 Rev. 2022  
VP-2 Miscellaneous Taxes Payment Voucher   link to Hawaii Tax Online Rev. 2023    

Attention Users:

Want to look up a form by its number? Please see our Hawaii Tax Forms (Alphabetical Listing).

The Department of Taxation’s forms and instructions, as well as many brochures, newsletters, and reports are provided as pdf files.

Get Adobe Reader badgeViewing and printing forms and instructions, requires Adobe Reader. Download a free Reader by clicking on the “Get Adobe Reader” icon. This links to the Adobe web site, where step-by-step instructions are available. Please review the System Requirements first.

To request a form by mail or fax, you may call our Taxpayer Services Form Request Line at 808-587-4242 or toll-free 1-800-222-3229.

To ensure your privacy, a “Clear Form” button has been placed on all current writable forms. If you are working on a public or a shared computer, after filling out your tax information and printing your form, please click on the “Clear Form” button to clear all tax information from the form.

Hint: If you experience trouble accessing any of the forms on-line, right-click on the link to save the file to your hard drive. Please see our FAQs for assistance, or for more information about pdf files.

Page Last Updated: January 9, 2024