Form OP-161 Revised September 2000
PURPOSE: This Announcement alerts taxpayers, tax practitioners, and Department of Revenue Services (DRS) employees that Form OP-161, Petroleum Products Gross Earnings Tax Return, has been revised.
Recently, the DRS inadvertently distributed a version of Form OP-161 with a revision date of 08/99. The 08/99 version of Form OP-161 is effective only for quarterly filing periods between July 1, 1999, and June 30, 2000.
Form OP-161, with a revision date of 09/00, is now available and should be used for quarterly filing periods commencing on or after July 1, 2000. This revision incorporates legislative changes now in effect to the Petroleum Products Gross Earnings Tax. The correct version of Form OP-161 may be obtained by contacting the DRS Forms Unit at (860) 297-4753 and is also available on the DRS Web site: http://www.ct.gov/drs
EFFECTIVE DATE: Upon issuance.
AMENDED RETURNS: If a taxpayer already filed a Form OP-161 with a revision date of 08/99 for the calendar quarter that ended on September 30, 2000, and:
the taxpayer may have overpaid gross earnings tax and may need to file an amended return. To file an amended return and receive a refund or a credit, a taxpayer should use the version of Form OP-161, which has a revision date of 09/00, and write "Amended Return" at the top of the front page of the return.
If a taxpayer already filed a Form OP-161 with a revision date of 08/99 for the calendar quarter that ended on September 30, 2000, but did not report gross earnings on Line 6 and made no sales of paraffin or microcrystalline waxes during the quarter, the taxpayer does not need to file an amended return.
For more information, please contact the Excise/Public Services Taxes Subdivision at (860) 541-3225, Monday through Friday, during business hours.
EFFECT ON OTHER DOCUMENTS: None affected.
EFFECT OF THIS DOCUMENT: Announcements alert taxpayers to new developments (other than newly enacted or amended Connecticut or federal laws or newly released judicial decisions), including new administrative positions, policies or practices.
FOR FURTHER INFORMATION: Please call DRS during business hours, Monday through Friday:
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