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State Taxes

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State Taxes

State taxes 18. State taxes   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. State taxes Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. State taxes                 Name, address, and employer identification number of seller in subsequent sale             2. State taxes                 Name, address, and employer identification number of the buyer in subsequent sale             3. State taxes         Date and location of subsequent sale             4. State taxes         Volume and type of taxable fuel sold               The undersigned seller (“Seller”) has received the copy of the first taxpayer's report provided with this statement in     connection with Seller's purchase of the taxable fuel described in this statement. State taxes       Under penalties of perjury, Seller declares that Seller has examined this statement, including any accompanying     schedules and statements, and, to the best of Seller's knowledge and belief, they are true, correct and complete. State taxes                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. State taxes                     First Taxpayer's name, address and employer identification number     2. State taxes                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. State taxes           Date and location of removal, entry, or sale       4. State taxes           Volume and type of taxable fuel removed, entered or sold     5. State taxes Check type of taxable event:         Removal from refinery         Entry into United States         Bulk transfer from terminal by unregistered position holder       Bulk transfer not received at an approved terminal       Sale within the bulk transfer/terminal system       Removal at the terminal rack         Removal or sale by the blender                   6. State taxes           Amount of federal excise tax paid on account of the removal, entry, or sale                   The undersigned taxpayer (“Taxpayer”) has not received, and will not claim, a credit with respect to, or a refund of, the tax     on the taxable fuel to which this form relates. State taxes       Under penalties of perjury, Taxpayer declares that Taxpayer has examined this statement, including any accompanying     schedules and statements, and to the best of Taxpayer's knowledge and belief, they are true, correct and complete. State taxes             Signature and date signed               Printed or typed name of person signing this report               Title     Model Certificate C   NOTIFICATION CERTIFICATE OF TAXABLE FUEL REGISTRANT                           Name, address, and employer identification number of person receiving certificate       The undersigned taxable registrant (“Registrant”) hereby certifies under penalties of perjury that Registrant is registered     by the Internal Revenue Service with registration number and that Registrant's registration has not     been revoked or suspended by the Internal Revenue Service. State taxes                 Registrant understands that the fraudulent use of this certificate may subject Registrant and all parties making such     fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. State taxes                       Signature and date signed                         Printed or typed name of person signing                         Title of person signing                         Name of Registrant                         Employer identification number                         Address of Registrant     Model Certificate D   CERTIFICATE OF PERSON BUYING GASOLINE BLENDSTOCKS FOR USE OTHER THAN IN THE PRODUCTION OF FINISHED GASOLINE     (To support tax-free sales (other than LUST) under section 4081 of the Internal Revenue Code. State taxes )                 Name, address, and employer identification number of seller       The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:       The gasoline blendstocks to which this certificate relates will not be used to produce finished gasoline. State taxes       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. State taxes Invoice or delivery ticket number       2. State taxes (number of gallons) of(type of gasoline blendstocks)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:     1. State taxes Effective date       2. State taxes Expiration date       (period not to exceed 1 year after the effective date)       3. State taxes Type (or types) of gasoline blendstocks     4. State taxes Buyer's account or order number         Buyer will not claim a credit or refund under section 6427(h) of the Internal Revenue Code for any gasoline blendstocks     covered by this certificate. State taxes         Buyer will provide a new certificate to the seller if any information in this certificate changes. State taxes       If Buyer resells the gasoline blendstocks to which this certificate relates, Buyer will be liable for tax unless Buyer obtains a     certificate from the purchaser stating that the gasoline blendstocks will not be used to produce finished gasoline and otherwise complies with the conditions of §48. State taxes 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. State taxes       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. State taxes       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. State taxes     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn from a purchaser to which Buyer sells gasoline blendstocks tax free. State taxes       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. State taxes             Signature and date signed               Printed or typed name of person signing               Title of person signing               Name of Buyer               Employer identification number               Address of Buyer     Model Certificate G   CERTIFICATE OF REGISTERED FEEDSTOCK USER     (To support tax-free removals and entries (other than LUST) of kerosene under section 4082 of the Internal Revenue Code. State taxes )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . State taxes Buyer's registration has not been revoked     or suspended. State taxes         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. State taxes                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. State taxes A single purchase on invoice or delivery ticket number . State taxes                 2. State taxes All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . State taxes If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. State taxes                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. State taxes                 Buyer will provide a new certificate to the seller if any information in this certificate changes. State taxes                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. State taxes                 Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of     this certificate to a fine or imprisonment, or both, together with the costs of prosecution. State taxes             Printed or typed name of person signing               Title of person signing               Employer identification number               Address of Buyer               Signature and date signed     Model Certificate J   CERTIFICATE OF PERSON BUYING COMPRESSED NATURAL GAS (CNG) FOR A NONTAXABLE USE     (To support tax-free sales of CNG under section 4041 of the Internal Revenue Code. State taxes )                                         Name, address, and employer identification number of seller                   (“Buyer”) certifies the following under penalties of perjury:     Name of buyer                     The CNG to which this certificate relates will be used in a nontaxable use. State taxes       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. State taxes Invoice or delivery ticket number       2. State taxes (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. State taxes Effective date         2. State taxes Expiration date         (period not to exceed 1 year after the effective date)         3. State taxes Buyer's account or order number       Buyer will not claim a credit or refund under section 6427 of the Internal Revenue Code for any CNG to which this certificate relates. State taxes       Buyer will provide a new certificate to the seller if any information in this certificate changes. State taxes       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. State taxes       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. State taxes     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn     from a purchaser to which Buyer sells CNG tax free. State taxes       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. State taxes             Printed or typed name of person signing               Title of person signing             Employer identification number               Address of Buyer               Signature and date signed     Model Certificate K   CERTIFICATE OF PERSON BUYING KEROSENE FOR USE IN AVIATION FOR     COMMERCIAL AVIATION OR NONTAXABLE USE     (To support operator liability for tax on removals of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation pursuant to § 4081 of the Internal Revenue Code or to support a tax rate of zero under § 4041(c) pursuant to §§4041(c) and 4082. State taxes )           Name, address, and employer identification number of position holder       The undersigned aircraft operator (“Buyer”) hereby certifies the following under the penalties of perjury:       The kerosene for use in aviation to which this certificate relates is purchased (check one): for     use on a farm for farming purposes; for use in foreign trade (reciprocal benefits required for foreign registered airlines); for use in certain helicopter and fixed-wing air ambulance uses; for use other than as a fuel in the propulsion engine of an aircraft; for the exclusive use of a qualified blood collector organization; for the exclusive use of a nonprofit educational organization; for the exclusive use of a state; for use in an aircraft owned by an aircraft museum; for use in military aircraft; or for use in commercial aviation (other than foreign trade). State taxes       With respect to kerosene for use in aviation purchased after June 30, 2005, for use in commercial aviation     (other than foreign trade), Buyer's registration number is. State taxes Buyer's registration has not been suspended or revoked by the Internal Revenue Service. State taxes       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. State taxes Invoice or delivery ticket number       2. State taxes Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. State taxes Effective date       2. State taxes Expiration date (period not to exceed 1 year after the effective date)       3. State taxes Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. State taxes       If the kerosene for use in aviation to which this certificate relates is being bought for use in commercial aviation     (other than foreign trade), Buyer is liable for tax on its use of the fuel and will pay that tax to the government. State taxes       If Buyer sells or uses the kerosene for use in aviation to which this certificate relates for a use other than the use     stated above, Buyer will be liable for tax. State taxes       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. State taxes     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. State taxes     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. State taxes       The fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of this certificate     to a fine or imprisonment, or both, together with the costs of prosecution. State taxes           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver L WAIVER FOR USE BY ULTIMATE PURCHASERS OF KEROSENE FOR CERTAIN USES IN AVIATION (To support vendor's claim for a credit or payment under § 6427(l)(4)(C)(i) of the Internal Revenue Code. State taxes )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. State taxes The kerosene to which this waiver relates is purchased for — (check one):       1. State taxes □ Use on a farm for farming purposes,       2. State taxes □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. State taxes □ Use in certain helicopter and fixed-wing air ambulance uses,       4. State taxes □ The exclusive use of a qualified blood collector organization,       5. State taxes □ The exclusive use of a nonprofit educational organization,       6. State taxes □ Use in an aircraft owned by an aircraft museum,       7. State taxes □ Use in military aircraft, or       8. State taxes □ Use in commercial aviation (other than foreign trade). State taxes     B. State taxes This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. State taxes Invoice or delivery ticket number           2. State taxes Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. State taxes Effective date           2. State taxes Expiration date (period not to exceed 1 year after the effective date)           3. State taxes Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. State taxes       If Buyer uses the kerosene for use in aviation to which this waiver relates for a use other than the use stated above, Buyer will be liable for tax. State taxes       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the kerosene for use in aviation used in a nontaxable use. State taxes       Buyer acknowledges that it has not and will not claim any credit or payment for the kerosene for use in aviation to which this waiver relates. State taxes       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. State taxes           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate M   CERTIFICATE FOR STATE USE OR NONPROFIT EDUCATIONAL     ORGANIZATION USE     (To support vendor's claim for a credit or payment under § 6416(a)(4) of the Internal Revenue Code. State taxes )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       Buyer will use the gasoline or aviation gasoline to which this certificate relates (check one):     For the exclusive use of a state or local government; or     For the exclusive use of a nonprofit educational organization. State taxes       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. State taxes Invoice or delivery ticket number       2. State taxes Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. State taxes Effective date       2. State taxes Expiration date (period not to exceed 1 year after the effective date)       3. State taxes Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. State taxes       Buyer understands that by signing this certificate, Buyer gives up its right to claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. State taxes       Buyer acknowledges that it has not and will not claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. State taxes       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. State taxes           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver N   WAIVER FOR USE BY ULTIMATE PURCHASERS OF DIESEL FUEL OR     KEROSENE USED IN INTERCITY BUS TRANSPORTATION     (To support vendor's claim for a credit or payment under § 6427 of the Internal Revenue Code. State taxes )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       The diesel fuel or kerosene to which this waiver relates is purchased for use in intercity bus transportation. State taxes       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. State taxes Invoice or delivery ticket number       2. State taxes Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. State taxes Effective date       2. State taxes Expiration date (period not to exceed 1 year after the effective date)       3. State taxes Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. State taxes       If Buyer uses the diesel fuel or kerosene to which this waiver relates for a use other than in intercity bus transportation, Buyer will be liable for tax. State taxes       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the diesel fuel or kerosene used in intercity bus transportation. State taxes       Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this waiver relates. State taxes       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. State taxes           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate O   CERTIFICATE FOR BIODIESEL     Certificate Identification Number:     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. State taxes )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. State taxes             Producer's name, address, and employer identification number (EIN)   2. State taxes             Name, address, and EIN of person buying the biodiesel from Producer   3. State taxes       Date and location of sale to buyer   4. State taxes This certificate applies to gallons of biodiesel. State taxes   5. State taxes Producer certifies that the biodiesel to which this certificate relates is:       % Agri-biodiesel (derived solely from virgin oils)       % Biodiesel other than agri-biodiesel       This certificate applies to the following sale:       Invoice or delivery ticket number       Total number of gallons of biodiesel sold under that invoice or delivery ticket number (including biodiesel not covered by this certificate)       Total number of certificates issued for that invoice or delivery ticket number   6. State taxes             Name, address, and employer identification number of reseller to whom certificate is issued (only in the case of certificates reissued to a reseller after the return of the original certificate)   7. State taxes Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). State taxes       Producer is registered as a biodiesel producer with registration number . State taxes  Producer's registration has not been suspended or revoked by the Internal Revenue Service. State taxes       Producer certifies that the biodiesel to which this certificate relates in monoalkyl esters of long chain fatty acids derived from plant or animal matter that meets the requirements of the American Society of Testing and Materials D6751 and the registration requirements for fuels and fuel additives established by EPA under section 211 of the Clean Air Act (42 U. State taxes S. State taxes C. State taxes 7545). State taxes       Producer understands that the fraudulent use of this certificate may subject Producer and all parties making any fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. State taxes           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Model Certificate P CERTIFICATE OF STATE USE (To support vendor's claim for credit or payment under section 6427 of the Internal Revenue Code. State taxes )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. State taxes Buyer will use the diesel fuel or kerosene to which this certificate relates for the exclusive use of a state or local government, or the District of Columbia. State taxes     B. State taxes This certificate applies to the following (complete as applicable):       1. State taxes   If this is a single purchase certificate, check here □ and enter:           a. State taxes Invoice or delivery ticket number           b. State taxes Number of gallons       2. State taxes   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. State taxes Effective date           b. State taxes Expiration date   (period not to exceed 1 year after effective date)           c. State taxes Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. State taxes     ▪ If Buyer uses the diesel fuel or kerosene to which this certificate relates for a purpose other than stated in the certificate, Buyer will be liable for any tax. State taxes     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this certificate relates. State taxes     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. State taxes           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate Q CERTIFICATE OF ULTIMATE PURCHASER OF KEROSENE FOR USE IN NONEXEMPT, NONCOMMERCIAL AVIATION (To support vendor's claim for credit or payment under section 6427(l)(4)(C)(ii) of the Internal Revenue Code. State taxes )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. State taxes The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. State taxes     B. State taxes This certificate applies to the following (complete as applicable):       1. State taxes   If this is a single purchase certificate, check here □ and enter:           a. State taxes Invoice or delivery ticket number           b. State taxes Number of gallons       2. State taxes   This is a certificate covering all purchases under a specified account or order number:           a. State taxes Effective date           b. State taxes Expiration date   (period not to exceed 1 year after effective date)           c. State taxes Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. State taxes     ▪ If Buyer uses the kerosene to which this certificate relates for a use other than the nontaxable use stated above, Buyer will be liable for tax. State taxes     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. State taxes           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate R CERTIFICATE OF BUYER OF TAXABLE FUEL FOR USE BY A STATE OR NONPROFIT EDUCATIONAL ORGANIZATION (To support credit card issuer's claim for credit, refund, or payment under section 6416(a)(4)(B) or section 6427(l)(5)(D) of the Internal Revenue Code. State taxes )               Name, Address, and Employer Identification Number of Credit Card Issuer. State taxes     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. State taxes Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. State taxes Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. State taxes     C. State taxes This certificate applies to all purchases made with the credit card identified below during the period specified:           a. State taxes Effective date of certificate           b. State taxes Expiration date of certificate   (period not to exceed 2 years after effective date)           c. State taxes Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. State taxes     ▪ Buyer understands that by signing this certificate, Buyer gives up its right to claim a credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. State taxes     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. State taxes     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. State taxes           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Statement S   STATEMENT OF BIODIESEL RESELLER     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. State taxes )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. State taxes                   Reseller's name, address, and employer identification number (EIN)   2. State taxes                   Name, address, and EIN of Reseller's buyer   3. State taxes       Date and location of sale to buyer   4. State taxes Volume of biodiesel sold   5. State taxes Certificate Identification Number on the Certificate for Biodiesel       Reseller has bought the biodiesel described in the accompanying Certificate for Biodiesel and Reseller has no reason to believe that any information in the certificate is false. State taxes       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. State taxes       Reseller understands that the fraudulent use of this statement may subject Reseller and all parties making any fraudulent use of this statement to a fine or imprisonment, or both, together with the costs of prosecution. State taxes           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Prev  Up  Next   Home   More Online Publications
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With a debit card and personal identification number (PIN), you can use an Automated Teller Machine (ATM) to withdraw cash, make deposits, or transfer funds between accounts. Some ATMs charge a fee if you are not a member of the ATM network or are making a transaction at a remote location.

Retail purchases can also be made with a debit card. You enter your PIN or sign for the purchase. Some banks charge customers a fee for debit card purchases made with a PIN. Although a debit card looks like a credit card, the money for the purchase is transferred immediately from your bank account to the store's account. When you use a debit card, federal law also does not give you the right to stop payment. You must resolve the problem with the seller.

If you suspect your debit card has been lost or stolen, call the card issuer immediately. While federal law limits your liability for a lost or stolen credit card to $50, your liability for unauthorized use of your ATM or debit card can be much greater, depending on how quickly you report the loss.

  • If you report a debit card missing before it is used, you are not responsible for any unauthorized withdrawals.
  • Your liability is limited to $50 if you report the loss within two business days after you realize your debit card is missing and to $500 if you report the loss after two but before 60 days.
  • If you have not reported an unauthorized use of a debit or ATM card 60 days after your bank mails the statement documenting the unauthorized use, you could lose all the money in your bank account as well as the unused portion of your line of credit established for overdrafts.

Check the policies of your card issuer. Some offer more generous limits on a voluntary basis.

New Federal Reserve rules give debit and ATM card users additional protections covering overdrafts. Generally, banks cover your overdrafts by charging you a fee or offering an overdraft protection plan, similar to a line of credit. Under the new rules, if your bank pays overdrafts, you have the option to opt into this service for most ATM and debit card transactions. Banks must disclose this option, the amount of the overdraft fee, and the customer's right to cancel this service.

Before You Swipe Your Debit Card

Although both credit cards and debit cards are easy ways to pay for your purchases, debit cards have some different levels of consumer protection and the potential for consumer fees. Debit cards are directly connected to your bank account, so when you swipe your card make sure that you have the money in your account to pay immediately. If you don't have enough money in your account, your bank may "loan" the money and pay the overage. However they may charge you up to $35 for this courtesy, even if the dollar amount the bank covered was small. There may also be fees applied to your card when you use your card with your PIN.

Debit cards don't offer as much protection against fraudulent use, or if your card is lost or stolen. Also, if you need to dispute a purchase, you are in a weaker position because the merchant already has the money and it will only be returned if you win the dispute.

Another fact to keep in mind is when you use your debit card to make reservations for hotels or rental cars, a hold is placed on your debit card (and your checking account) which can affect your other pending transactions. Even if the hold is removed, it may take as long as a week to make the funds available to you again.

The State Taxes

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