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2012 Income Tax2012 income tax Part One - Fuel Taxes and Fuel Tax Credits and Refunds Chapter 1 defines the types of fuel, taxable events, and exemptions or exceptions to the fuel taxes. 2012 income tax Chapter 2 provides information on, and definitions of, the nontaxable uses and explains how to make a claim. 2012 income tax Table of Contents 1. 2012 income tax Fuel TaxesDefinitions Information Returns Registration RequirementsAdditional information. 2012 income tax Gasoline and Aviation GasolineTaxable Events Gasoline Blendstocks Diesel Fuel and KeroseneTaxable Events Dyed Diesel Fuel and Dyed Kerosene Alaska and Feedstocks Back-up Tax Diesel-Water Fuel Emulsion Kerosene for Use in AviationTaxable Events Liability For Tax Surtax on any liquid used in a fractional ownership program aircraft as fuel Certificate for Commercial Aviation and Exempt UsesExempt use. 2012 income tax Reseller statement. 2012 income tax Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. 2012 income tax Deep-draft ocean-going vessels. 2012 income tax Passenger vessels. 2012 income tax Ocean-going barges. 2012 income tax State or local governments. 2012 income tax Cellulosic or Second Generation Biofuel Not Used as Fuel Biodiesel Sold as But Not Used as Fuel 2. 2012 income tax Fuel Tax Credits and RefundsGasoline and Aviation Gasoline Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)Sales by Registered Ultimate Vendors Diesel-Water Fuel Emulsion Kerosene for Use in AviationSales by Registered Ultimate Vendors Other Fuels (Including Alternative Fuels) Refunds of Second TaxOptional reporting. 2012 income tax Providing information. 2012 income tax Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. 2012 income tax Fuel used between airfield and farm. 2012 income tax Fuel not used for farming. 2012 income tax Vehicles not considered highway vehicles. 2012 income tax Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture CreditHow to Claim the Credit Filing Claims Claiming A Refund Claiming a Credit on Form 4136 Including the Credit or Refund in Income Prev Up Next Home More Online Publications
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