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E file state taxes free online 1. E file state taxes free online   Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. E file state taxes free online 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. E file state taxes free online Reseller statement. E file state taxes free online Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. E file state taxes free online Deep-draft ocean-going vessels. E file state taxes free online Passenger vessels. E file state taxes free online Ocean-going barges. E file state taxes free online State or local governments. E file state taxes free online Cellulosic or Second Generation Biofuel Not Used as Fuel Biodiesel Sold as But Not Used as Fuel Definitions Excise taxes are imposed on all the following fuels. E file state taxes free online Gasoline, including aviation gasoline and gasoline blendstocks. E file state taxes free online Diesel fuel, including dyed diesel fuel. E file state taxes free online Diesel-water fuel emulsion. E file state taxes free online Kerosene, including dyed kerosene and kerosene used in aviation. E file state taxes free online Other Fuels (including alternative fuels). E file state taxes free online Compressed natural gas (CNG). E file state taxes free online Fuels used in commercial transportation on inland waterways. E file state taxes free online Any liquid used in a fractional ownership program aircraft as fuel. E file state taxes free online The following terms are used throughout the discussion of fuel taxes. E file state taxes free online Other terms are defined in the discussion of the specific fuels to which they pertain. E file state taxes free online Agri-biodiesel. E file state taxes free online   Agri-biodiesel means biodiesel derived solely from virgin oils, including esters derived from virgin vegetable oils from corn, soybeans, sunflower seeds, cottonseeds, canola, crambe, rapeseeds, safflowers, flaxseeds, rice bran, mustard seeds, and camelina, and from animal fats. E file state taxes free online Approved terminal or refinery. E file state taxes free online   This is a terminal operated by a registrant that is a terminal operator or a refinery operated by a registrant that is a refiner. E file state taxes free online Biodiesel. E file state taxes free online   Biodiesel means the monoalkyl esters of long chain fatty acids derived from plant or animal matter that meet the registration requirements for fuels and fuel additives established by the Environmental Protection Agency (EPA) under section 211 of the Clean Air Act, and the requirements of the American Society of Testing Materials (ASTM) D6751. E file state taxes free online Blended taxable fuel. E file state taxes free online   This means any taxable fuel produced outside the bulk transfer/terminal system by mixing taxable fuel on which excise tax has been imposed and any other liquid on which excise tax has not been imposed. E file state taxes free online This does not include a mixture removed or sold during the calendar quarter if all such mixtures removed or sold by the blender contain less than 400 gallons of a liquid on which the tax has not been imposed. E file state taxes free online Blender. E file state taxes free online   This is the person that produces blended taxable fuel. E file state taxes free online Bulk transfer. E file state taxes free online   This is the transfer of taxable fuel by pipeline or vessel. E file state taxes free online Bulk transfer/terminal system. E file state taxes free online   This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. E file state taxes free online Fuel in the supply tank of any engine, or in any tank car, railcar, trailer, truck, or other equipment suitable for ground transportation is not in the bulk transfer/terminal system. E file state taxes free online Cellulosic biofuel. E file state taxes free online   Cellulosic biofuel means any liquid fuel produced from any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis that meets the registration requirements for fuels and fuel additives established by the EPA under section 211 of the Clean Air Act. E file state taxes free online Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). E file state taxes free online For fuels sold or used after December 31, 2009, cellulosic biofuel does not include fuel of which more than 4% (determined by weight) is any combination of water and sediment, fuel of which the ash content is more than 1%, or fuel that has an acid number greater than 25. E file state taxes free online Also see Second generation biofuel below. E file state taxes free online Diesel-water fuel emulsion. E file state taxes free online   A diesel-water fuel emulsion means an emulsion at least 14% of which is water. E file state taxes free online The emulsion additive used to produce the fuel must be registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act as in effect on March 31, 2003. E file state taxes free online Dry lease aircraft exchange. E file state taxes free online   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. E file state taxes free online Enterer. E file state taxes free online   This is the importer of record (under customs law) for the taxable fuel. E file state taxes free online However, if the importer of record is acting as an agent, such as a customs broker, the person for whom the agent is acting is the enterer. E file state taxes free online If there is no importer of record, the owner at the time of entry into the United States is the enterer. E file state taxes free online Entry. E file state taxes free online   Taxable fuel is entered into the United States when it is brought into the United States and applicable customs law requires that it be entered for consumption, use, or warehousing. E file state taxes free online This does not apply to fuel brought into Puerto Rico (which is part of the U. E file state taxes free online S. E file state taxes free online customs territory), but does apply to fuel brought into the United States from Puerto Rico. E file state taxes free online Fractional ownership aircraft program and fractional program aircraft. E file state taxes free online   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. E file state taxes free online Measurement of taxable fuel. E file state taxes free online   Volumes of taxable fuel can be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. E file state taxes free online Other fuels. E file state taxes free online   See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. E file state taxes free online Pipeline operator. E file state taxes free online   This is the person that operates a pipeline within the bulk transfer/terminal system. E file state taxes free online Position holder. E file state taxes free online   This is the person that holds the inventory position in the taxable fuel in the terminal, as reflected in the records of the terminal operator. E file state taxes free online You hold the inventory position when you have a contractual agreement with the terminal operator for the use of the storage facilities and terminaling services for the taxable fuel. E file state taxes free online A terminal operator that owns taxable fuel in its terminal is a position holder. E file state taxes free online Rack. E file state taxes free online   This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. E file state taxes free online Refiner. E file state taxes free online   This is any person that owns, operates, or otherwise controls a refinery. E file state taxes free online Refinery. E file state taxes free online   This is a facility used to produce taxable fuel and from which taxable fuel may be removed by pipeline, by vessel, or at a rack. E file state taxes free online However, this term does not include a facility where only blended fuel, and no other type of fuel, is produced. E file state taxes free online For this purpose, blended fuel is any mixture that would be blended taxable fuel if produced outside the bulk transfer/terminal system. E file state taxes free online Registrant. E file state taxes free online   This is a taxable fuel registrant (see Registration Requirements, later). E file state taxes free online Removal. E file state taxes free online   This is any physical transfer of taxable fuel. E file state taxes free online It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels. E file state taxes free online However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. E file state taxes free online Renewable diesel. E file state taxes free online   See Renewable Diesel Credits in chapter 2. E file state taxes free online Sale. E file state taxes free online   For taxable fuel not in a terminal, this is the transfer of title to, or substantial incidents of ownership in, taxable fuel to the buyer for money, services, or other property. E file state taxes free online For taxable fuel in a terminal, this is the transfer of the inventory position if the transferee becomes the position holder for that taxable fuel. E file state taxes free online Second generation biofuel. E file state taxes free online   This is any liquid fuel derived by, or from, qualified feedstocks, and meets the registration requirements for fuels and fuel additives established by the Environmental Protection Agency under section 211 of the Clean Air Act (42 U. E file state taxes free online S. E file state taxes free online C. E file state taxes free online 7545). E file state taxes free online It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. E file state taxes free online It is not alcohol of less than 150 proof (disregard any added denaturants). E file state taxes free online See Form 6478 for more information. E file state taxes free online State. E file state taxes free online   This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. E file state taxes free online An Indian tribal government is treated as a state only if transactions involve the exercise of an essential tribal government function. E file state taxes free online Taxable fuel. E file state taxes free online   This means gasoline, diesel fuel, and kerosene. E file state taxes free online Terminal. E file state taxes free online   This is a storage and distribution facility supplied by pipeline or vessel, and from which taxable fuel may be removed at a rack. E file state taxes free online It does not include a facility at which gasoline blendstocks are used in the manufacture of products other than finished gasoline if no gasoline is removed from the facility. E file state taxes free online A terminal does not include any facility where finished gasoline, diesel fuel, or kerosene is stored if the facility is operated by a registrant and all such taxable fuel stored at the facility has been previously taxed upon removal from a refinery or terminal. E file state taxes free online Terminal operator. E file state taxes free online   This is any person that owns, operates, or otherwise controls a terminal. E file state taxes free online Throughputter. E file state taxes free online   This is any person that is a position holder or that owns taxable fuel within the bulk transfer/terminal system (other than in a terminal). E file state taxes free online Vessel operator. E file state taxes free online   This is the person that operates a vessel within the bulk transfer/terminal system. E file state taxes free online However, vessel does not include a deep draft ocean-going vessel. E file state taxes free online Information Returns Form 720-TO and Form 720-CS are information returns used to report monthly receipts and disbursements of liquid products. E file state taxes free online A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. E file state taxes free online For a list of products, see the product code table in the Instructions for Forms 720-TO and 720-CS. E file state taxes free online The returns are due the last day of the month following the month in which the transaction occurs. E file state taxes free online Generally, these returns can be filed on paper or electronically. E file state taxes free online For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. E file state taxes free online Publication 3536 is only available on the IRS website. E file state taxes free online Form 720-TO. E file state taxes free online   This information return is used by terminal operators to report receipts and disbursements of all liquid products to and from all approved terminals. E file state taxes free online Each terminal operator must file a separate form for each approved terminal. E file state taxes free online Form 720-CS. E file state taxes free online   This information return must be filed by bulk transport carriers (barges, vessels, and pipelines) who receive liquid product from an approved terminal or deliver liquid product to an approved terminal. E file state taxes free online Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. E file state taxes free online See Form 637 for other persons who must register and for more information about registration. E file state taxes free online Persons that are required to be registered. E file state taxes free online   You are required to be registered if you are a: Blender; Enterer; Pipeline operator; Position holder; Refiner; Terminal operator; Vessel operator; Producer or importer of alcohol, biodiesel, agri-biodiesel, and renewable diesel; or Producer of cellulosic or second generation biofuel. E file state taxes free online Persons that may register. E file state taxes free online   You may, but are not required to, register if you are a: Feedstock user, Industrial user, Throughputter that is not a position holder, Ultimate vendor, Diesel-water fuel emulsion producer, Credit card issuer, or Alternative fuel claimant. E file state taxes free online Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. E file state taxes free online However, they must be registered to file claims for certain sales and uses of fuel. E file state taxes free online See Form 637 for more information. E file state taxes free online Taxable fuel registrant. E file state taxes free online   This is an enterer, an industrial user, a refiner, a terminal operator, or a throughputter who received a Letter of Registration under the excise tax registration provisions and whose registration has not been revoked or suspended. E file state taxes free online The term registrant as used in the discussions of these fuels means a taxable fuel registrant. E file state taxes free online Additional information. E file state taxes free online   See the Form 637 instructions for the information you must submit when you apply for registration. E file state taxes free online Failure to register. E file state taxes free online   The penalty for failure to register if you must register, unless due to reasonable cause, is $10,000 for the initial failure, and then $1,000 each day thereafter you fail to register. E file state taxes free online Gasoline and Aviation Gasoline Gasoline. E file state taxes free online   Gasoline means all products commonly or commercially known or sold as gasoline with an octane rating of 75 or more that are suitable for use as a motor fuel. E file state taxes free online Gasoline includes any gasoline blend other than: Qualified ethanol and methanol fuel (at least 85 percent of the blend consists of alcohol produced from coal, including peat), Partially exempt ethanol and methanol fuel (at least 85 percent of the blend consists of alcohol produced from natural gas), or Denatured alcohol. E file state taxes free online Gasoline also includes gasoline blendstocks, discussed later. E file state taxes free online Aviation gasoline. E file state taxes free online   This means all special grades of gasoline suitable for use in aviation reciprocating engines and covered by ASTM specification D910 or military specification MIL-G-5572. E file state taxes free online Taxable Events The tax on gasoline is $. E file state taxes free online 184 per gallon. E file state taxes free online The tax on aviation gasoline is $. E file state taxes free online 194 per gallon. E file state taxes free online When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. E file state taxes free online 141 per gallon. E file state taxes free online See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. E file state taxes free online Tax is imposed on the removal, entry, or sale of gasoline. E file state taxes free online Each of these events is discussed later. E file state taxes free online Also, see the special rules that apply to gasoline blendstocks, later. E file state taxes free online If the tax is paid on the gasoline in more than one event, a refund may be allowed for the “second” tax paid. E file state taxes free online See Refunds of Second Tax in chapter 2. E file state taxes free online Removal from terminal. E file state taxes free online   All removals of gasoline at a terminal rack are taxable. E file state taxes free online The position holder for that gasoline is liable for the tax. E file state taxes free online Two-party exchanges. E file state taxes free online   In a two-party exchange, the receiving person, not the delivering person, is liable for the tax imposed on the removal of taxable fuel from the terminal at the terminal rack. E file state taxes free online A two-party exchange means a transaction (other than a sale) where the delivering person and receiving person are both taxable fuel registrants and all of the following apply. E file state taxes free online The transaction includes a transfer from the delivering person, who holds the inventory position for the taxable fuel in the terminal as reflected in the records of the terminal operator. E file state taxes free online The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. E file state taxes free online The terminal operator in its records treats the receiving person as the person that removes the product across the terminal rack for purposes of reporting the transaction on Form 720-TO. E file state taxes free online The transaction is subject to a written contract. E file state taxes free online Terminal operator's liability. E file state taxes free online   The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator and is not a registrant. E file state taxes free online   However, a terminal operator meeting all the following conditions at the time of the removal will not be liable for the tax. E file state taxes free online The terminal operator is a registrant. E file state taxes free online The terminal operator has an unexpired notification certificate (discussed later) from the position holder. E file state taxes free online The terminal operator has no reason to believe any information on the certificate is false. E file state taxes free online Removal from refinery. E file state taxes free online   The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. E file state taxes free online It is made by bulk transfer and the refiner, the owner of the gasoline immediately before the removal, or the operator of the pipeline or vessel is not a registrant. E file state taxes free online It is made at the refinery rack. E file state taxes free online The refiner is liable for the tax. E file state taxes free online Exception. E file state taxes free online   The tax does not apply to a removal of gasoline at the refinery rack if all the following requirements are met. E file state taxes free online The gasoline is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. E file state taxes free online The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. E file state taxes free online The removal from the refinery is by railcar. E file state taxes free online The same person operates the refinery and the facility at which the gasoline is received. E file state taxes free online Entry into the United States. E file state taxes free online   The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. E file state taxes free online It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. E file state taxes free online It is not made by bulk transfer. E file state taxes free online The enterer is liable for the tax. E file state taxes free online Importer of record's liability. E file state taxes free online   The importer of record is jointly and severally liable for the tax with the enterer if the importer of record is not the enterer of the taxable fuel and the enterer is not a taxable fuel registrant. E file state taxes free online   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. E file state taxes free online The importer of record has an unexpired notification certificate (discussed later) from the enterer. E file state taxes free online The importer of record has no reason to believe any information in the certificate is false. E file state taxes free online Customs bond. E file state taxes free online   The customs bond will not be charged for the tax imposed on the entry of the gasoline if at the time of entry the surety has an unexpired notification certificate from the enterer and has no reason to believe any information in the certificate is false. E file state taxes free online Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. E file state taxes free online   The removal by bulk transfer of gasoline from a terminal is taxable if the position holder for the gasoline or the operator of the pipeline or vessel is not a registrant. E file state taxes free online The position holder is liable for the tax. E file state taxes free online The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. E file state taxes free online However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. E file state taxes free online Bulk transfers not received at approved terminal or refinery. E file state taxes free online   The removal by bulk transfer of gasoline from a terminal or refinery, or the entry of gasoline by bulk transfer into the United States, is taxable if the following conditions apply. E file state taxes free online No tax was previously imposed (as discussed earlier) on any of the following events. E file state taxes free online The removal from the refinery. E file state taxes free online The entry into the United States. E file state taxes free online The removal from a terminal by an unregistered position holder. E file state taxes free online Upon removal from the pipeline or vessel, the gasoline is not received at an approved terminal or refinery (or at another pipeline or vessel). E file state taxes free online   The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. E file state taxes free online However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. E file state taxes free online The owner is a registrant. E file state taxes free online The owner has an unexpired notification certificate (discussed later) from the operator of the terminal or refinery where the gasoline is received. E file state taxes free online The owner has no reason to believe any information on the certificate is false. E file state taxes free online The operator of the facility where the gasoline is received is liable for the tax if the owner meets these conditions. E file state taxes free online The operator is jointly and severally liable if the owner does not meet these conditions. E file state taxes free online Sales to unregistered person. E file state taxes free online   The sale of gasoline located within the bulk transfer/terminal system to a person that is not a registrant is taxable if tax was not previously imposed under any of the events discussed earlier. E file state taxes free online   The seller is liable for the tax. E file state taxes free online However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. E file state taxes free online   The seller is a registrant. E file state taxes free online The seller has an unexpired notification certificate (discussed later) from the buyer. E file state taxes free online The seller has no reason to believe any information on the certificate is false. E file state taxes free online The buyer of the gasoline is liable for the tax if the seller meets these conditions. E file state taxes free online The buyer is jointly and severally liable if the seller does not meet these conditions. E file state taxes free online Exception. E file state taxes free online   The tax does not apply to a sale if all of the following apply. E file state taxes free online The buyer's principal place of business is not in the United States. E file state taxes free online The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. E file state taxes free online The seller is a registrant and the exporter of record. E file state taxes free online The fuel was exported. E file state taxes free online Removal or sale of blended gasoline. E file state taxes free online   The removal or sale of blended gasoline by the blender is taxable. E file state taxes free online See Blended taxable fuel under Definitions, earlier. E file state taxes free online   The blender is liable for the tax. E file state taxes free online The tax is figured on the number of gallons not previously subject to the tax on gasoline. E file state taxes free online   Persons who blend alcohol with gasoline to produce an alcohol fuel mixture outside the bulk transfer/terminal system must pay the gasoline tax on the volume of alcohol in the mixture. E file state taxes free online See Form 720 to report this tax. E file state taxes free online You also must be registered with the IRS as a blender. E file state taxes free online See Form 637. E file state taxes free online   However, if an untaxed liquid is sold as taxed taxable fuel and that untaxed liquid is used to produce blended taxable fuel, the person that sold the untaxed liquid is jointly and severally liable for the tax imposed on the blender's sale or removal of the blended taxable fuel. E file state taxes free online Notification certificate. E file state taxes free online   The notification certificate is used to notify a person of the registration status of the registrant. E file state taxes free online A copy of the registrant's letter of registration cannot be used as a notification certificate. E file state taxes free online A model notification certificate is shown in the Appendix as Model Certificate C. E file state taxes free online A notification certificate must contain all information necessary to complete the model. E file state taxes free online   The certificate may be included as part of any business records normally used for a sale. E file state taxes free online A certificate expires on the earlier of the date the registrant provides a new certificate, or the date the recipient of the certificate is notified that the registrant's registration has been revoked or suspended. E file state taxes free online The registrant must provide a new certificate if any information on a certificate has changed. E file state taxes free online Additional persons liable. E file state taxes free online   When the person liable for the tax willfully fails to pay the tax, joint and several liability for the tax is imposed on: Any officer, employee, or agent of the person who is under a duty to ensure the payment of the tax and who willfully fails to perform that duty, or Anyone who willfully causes the person to fail to pay the tax. E file state taxes free online Gasoline Blendstocks Gasoline blendstocks may be subject to $. E file state taxes free online 001 per gallon LUST tax as discussed below. E file state taxes free online Gasoline includes gasoline blendstocks. E file state taxes free online The previous discussions apply to these blendstocks. E file state taxes free online However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. E file state taxes free online 001 per gallon or are not subject to the excise tax. E file state taxes free online Blendstocks. E file state taxes free online   Gasoline blendstocks are: Alkylate, Butane, Butene, Catalytically cracked gasoline, Coker gasoline, Ethyl tertiary butyl ether (ETBE), Hexane, Hydrocrackate, Isomerate, Methyl tertiary butyl ether (MTBE), Mixed xylene (not including any separated isomer of xylene), Natural gasoline, Pentane, Pentane mixture, Polymer gasoline, Raffinate, Reformate, Straight-run gasoline, Straight-run naphtha, Tertiary amyl methyl ether (TAME), Tertiary butyl alcohol (gasoline grade) (TBA), Thermally cracked gasoline, and Toluene. E file state taxes free online   However, gasoline blendstocks do not include any product that cannot be used without further processing in the production of finished gasoline. E file state taxes free online Not used to produce finished gasoline. E file state taxes free online   Gasoline blendstocks not used to produce finished gasoline are not taxable (other than LUST) if the following conditions are met. E file state taxes free online Removals and entries not connected to sale. E file state taxes free online   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant. E file state taxes free online Removals and entries connected to sale. E file state taxes free online   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant, and at the time of the sale, meets the following requirements. E file state taxes free online The person has an unexpired certificate (discussed later) from the buyer. E file state taxes free online The person has no reason to believe any information in the certificate is false. E file state taxes free online Sales after removal or entry. E file state taxes free online   The sale of a gasoline blendstock that was not subject to tax on its nonbulk removal or entry, as discussed earlier, is taxable. E file state taxes free online The seller is liable for the tax. E file state taxes free online However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. E file state taxes free online The seller has an unexpired certificate (discussed next) from the buyer. E file state taxes free online The seller has no reason to believe any information in the certificate is false. E file state taxes free online Certificate of buyer. E file state taxes free online   The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. E file state taxes free online The certificate may be included as part of any business records normally used for a sale. E file state taxes free online A model certificate is shown in the Appendix as Model Certificate D. E file state taxes free online The certificate must contain all information necessary to complete the model. E file state taxes free online   A certificate expires on the earliest of the following dates. E file state taxes free online The date 1 year after the effective date (not earlier than the date signed) of the certificate. E file state taxes free online The date a new certificate is provided to the seller. E file state taxes free online The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. E file state taxes free online The buyer must provide a new certificate if any information on a certificate has changed. E file state taxes free online   The IRS may withdraw the buyer's right to provide a certificate if that buyer uses the gasoline blendstocks in the production of finished gasoline or resells the blendstocks without getting a certificate from its buyer. E file state taxes free online Received at approved terminal or refinery. E file state taxes free online   The nonbulk removal or entry of gasoline blendstocks received at an approved terminal or refinery is not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) meets all the following requirements. E file state taxes free online The person is a registrant. E file state taxes free online The person has an unexpired notification certificate (discussed earlier) from the operator of the terminal or refinery where the gasoline blendstocks are received. E file state taxes free online The person has no reason to believe any information on the certificate is false. E file state taxes free online Bulk transfers to registered industrial user. E file state taxes free online   The removal of gasoline blendstocks from a pipeline or vessel is not taxable (other than LUST) if the blendstocks are received by a registrant that is an industrial user. E file state taxes free online An industrial user is any person that receives gasoline blendstocks by bulk transfer for its own use in the manufacture of any product other than finished gasoline. E file state taxes free online Credits or Refunds. E file state taxes free online   A credit or refund of the gasoline tax may be allowable if gasoline is used for a nontaxable purpose or exempt use. E file state taxes free online For more information, see chapter 2. E file state taxes free online Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). E file state taxes free online However, special rules (discussed later) apply to dyed diesel fuel and dyed kerosene, and to undyed diesel fuel and undyed kerosene sold or used in Alaska for certain nontaxable uses and undyed kerosene used for a feedstock purpose. E file state taxes free online Diesel fuel means: Any liquid that without further processing or blending is suitable for use as a fuel in a diesel-powered highway vehicle or train, and Transmix. E file state taxes free online A liquid is suitable for this use if the liquid has practical and commercial fitness for use in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train. E file state taxes free online A liquid may possess this practical and commercial fitness even though the specified use is not the predominant use of the liquid. E file state taxes free online However, a liquid does not possess this practical and commercial fitness solely by reason of its possible or rare use as a fuel in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train. E file state taxes free online Diesel fuel does not include gasoline, kerosene, excluded liquid, No. E file state taxes free online 5 and No. E file state taxes free online 6 fuel oils covered by ASTM specification D396, or F-76 (Fuel Naval Distillate) covered by military specification MIL-F-16884. E file state taxes free online An excluded liquid is either of the following. E file state taxes free online A liquid that contains less than 4% normal paraffins. E file state taxes free online A liquid with all the following properties. E file state taxes free online Distillation range of 125 degrees Fahrenheit or less. E file state taxes free online Sulfur content of 10 ppm or less. E file state taxes free online Minimum color of +27 Saybolt. E file state taxes free online Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. E file state taxes free online Kerosene. E file state taxes free online   This means any of the following liquids. E file state taxes free online One of the two grades of kerosene (No. E file state taxes free online 1-K and No. E file state taxes free online 2-K) covered by ASTM specification D3699. E file state taxes free online Kerosene-type jet fuel covered by ASTM specification D1655 or military specification MIL-DTL-5624T (Grade JP-5) or MIL-DTL-83133E (Grade JP-8). E file state taxes free online See Kerosene for Use in Aviation, later. E file state taxes free online   However, kerosene does not include excluded liquid, discussed earlier. E file state taxes free online   Kerosene also includes any liquid that would be described above but for the presence of a dye of the type used to dye kerosene for a nontaxable use. E file state taxes free online Diesel-powered highway vehicle. E file state taxes free online   This is any self-propelled vehicle designed to carry a load over public highways (whether or not also designed to perform other functions) and propelled by a diesel-powered engine. E file state taxes free online Specially designed mobile machinery for nontransportation functions and vehicles specially designed for off-highway transportation are generally not considered diesel-powered highway vehicles. E file state taxes free online For more information about these vehicles and for information about vehicles not considered highway vehicles, see Off-Highway Business Use (No. E file state taxes free online 2) in chapter 2. E file state taxes free online Diesel-powered train. E file state taxes free online   This is any diesel-powered equipment or machinery that rides on rails. E file state taxes free online The term includes a locomotive, work train, switching engine, and track maintenance machine. E file state taxes free online Taxable Events The tax on diesel fuel and kerosene is $. E file state taxes free online 244 per gallon. E file state taxes free online It is imposed on the removal, entry, or sale of diesel fuel and kerosene. E file state taxes free online Each of these events is discussed later. E file state taxes free online Only the $. E file state taxes free online 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. E file state taxes free online If the tax is paid on the diesel fuel or kerosene in more than one event, a refund may be allowed for the “second” tax paid. E file state taxes free online See Refunds of Second Tax in chapter 2. E file state taxes free online Use in certain intercity and local buses. E file state taxes free online   Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. E file state taxes free online A claim for $. E file state taxes free online 17 per gallon may be made by the registered ultimate vendor (under certain conditions) or the ultimate purchaser for undyed diesel fuel or undyed kerosene sold for use in certain intercity or local buses. E file state taxes free online An intercity or local bus is a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. E file state taxes free online The bus must be engaged in one of the following activities. E file state taxes free online Scheduled transportation along regular routes regardless of the size of the bus. E file state taxes free online Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). E file state taxes free online A bus is available to the general public if the bus is available for hire to more than a limited number of persons, groups, or organizations. E file state taxes free online Removal from terminal. E file state taxes free online   All removals of diesel fuel and kerosene at a terminal rack are taxable. E file state taxes free online The position holder for that fuel is liable for the tax. E file state taxes free online Two-party exchanges. E file state taxes free online   In a two-party exchange, the receiving person, not the delivering person, is liable for the tax imposed on the removal of taxable fuel from the terminal at the terminal rack. E file state taxes free online A two-party exchange means a transaction (other than a sale) where the delivering person and receiving person are both taxable fuel registrants and all of the following apply. E file state taxes free online The transaction includes a transfer from the delivering person, who holds the inventory position for the taxable fuel in the terminal as reflected in the records of the terminal operator. E file state taxes free online The exchange transaction occurs before or at the same time as completion of removal across the rack by the receiving person. E file state taxes free online The terminal operator in its records treats the receiving person as the person that removes the product across the terminal rack for purposes of reporting the transaction on Form 720-TO. E file state taxes free online The transaction is subject to a written contract. E file state taxes free online Terminal operator's liability. E file state taxes free online   The terminal operator is jointly and severally liable for the tax if the terminal operator provides any person with any bill of lading, shipping paper, or similar document indicating that diesel fuel or kerosene is dyed (discussed later). E file state taxes free online   The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator and is not a registrant. E file state taxes free online However, a terminal operator will not be liable for the tax in this situation if, at the time of the removal, the following conditions are met. E file state taxes free online The terminal operator is a registrant. E file state taxes free online The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. E file state taxes free online The terminal operator has no reason to believe any information on the certificate is false. E file state taxes free online Removal from refinery. E file state taxes free online   The removal of diesel fuel or kerosene from a refinery is taxable if the removal meets either of the following conditions. E file state taxes free online It is made by bulk transfer and the refiner, the owner of the fuel immediately before the removal, or the operator of the pipeline or vessel is not a registrant. E file state taxes free online It is made at the refinery rack. E file state taxes free online The refiner is liable for the tax. E file state taxes free online Exception. E file state taxes free online   The tax does not apply to a removal of diesel fuel or kerosene at the refinery rack if all the following conditions are met. E file state taxes free online The diesel fuel or kerosene is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. E file state taxes free online The diesel fuel or kerosene is received at a facility operated by a registrant and located within the bulk transfer/terminal system. E file state taxes free online The removal from the refinery is by: Railcar and the same person operates the refinery and the facility at which the diesel fuel or kerosene is received, or For diesel fuel only, a trailer or semi-trailer used exclusively to transport the diesel fuel from a refinery (described in (1)) to a facility (described in (2)) less than 20 miles from the refinery. E file state taxes free online Entry into the United States. E file state taxes free online   The entry of diesel fuel or kerosene into the United States is taxable if the entry meets either of the following conditions. E file state taxes free online It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. E file state taxes free online It is not made by bulk transfer. E file state taxes free online The enterer is liable for the tax. E file state taxes free online Importer of record's liability. E file state taxes free online   The importer of record is jointly and severally liable for the tax with the enterer if the importer of record is not the enterer of the taxable fuel and the enterer is not a taxable fuel registrant. E file state taxes free online   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. E file state taxes free online The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. E file state taxes free online The importer of record has no reason to believe any information in the certificate is false. E file state taxes free online Customs bond. E file state taxes free online   The customs bond will not be charged for the tax imposed on the entry of the diesel fuel or kerosene if at the time of entry the surety has an unexpired notification certificate from the enterer and has no reason to believe any information in the certificate is false. E file state taxes free online Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. E file state taxes free online   The removal by bulk transfer of diesel fuel or kerosene from a terminal is taxable if the position holder for that fuel or the operator of the pipeline or vessel is not a registrant. E file state taxes free online The position holder is liable for the tax. E file state taxes free online The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. E file state taxes free online However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. E file state taxes free online Bulk transfers not received at approved terminal or refinery. E file state taxes free online   The removal by bulk transfer of diesel fuel or kerosene from a terminal or refinery or the entry of diesel fuel or kerosene by bulk transfer into the United States is taxable if the following conditions apply. E file state taxes free online No tax was previously imposed (as discussed earlier) on any of the following events. E file state taxes free online The removal from the refinery. E file state taxes free online The entry into the United States. E file state taxes free online The removal from a terminal by an unregistered position holder. E file state taxes free online Upon removal from the pipeline or vessel, the diesel fuel or kerosene is not received at an approved terminal or refinery (or at another pipeline or vessel). E file state taxes free online   The owner of the diesel fuel or kerosene when it is removed from the pipeline or vessel is liable for the tax. E file state taxes free online However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. E file state taxes free online The owner is a registrant. E file state taxes free online The owner has an unexpired notification certificate (discussed under Gasoline) from the operator of the terminal or refinery where the diesel fuel or kerosene is received. E file state taxes free online The owner has no reason to believe any information on the certificate is false. E file state taxes free online The operator of the facility where the diesel fuel or kerosene is received is liable for the tax if the owner meets these conditions. E file state taxes free online The operator is jointly and severally liable if the owner does not meet these conditions. E file state taxes free online Sales to unregistered person. E file state taxes free online   The sale of diesel fuel or kerosene located within the bulk transfer/terminal system to a person that is not a registrant is taxable if tax was not previously imposed under any of the events discussed earlier. E file state taxes free online   The seller is liable for the tax. E file state taxes free online However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. E file state taxes free online The seller is a registrant. E file state taxes free online The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. E file state taxes free online The seller has no reason to believe any information on the certificate is false. E file state taxes free online The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. E file state taxes free online The buyer is jointly and severally liable if the seller does not meet these conditions. E file state taxes free online Exception. E file state taxes free online   The tax does not apply to a sale if all of the following apply. E file state taxes free online The buyer's principal place of business is not in the United States. E file state taxes free online The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. E file state taxes free online The seller is a registrant and the exporter of record. E file state taxes free online The fuel was exported. E file state taxes free online Removal or sale of blended diesel fuel or kerosene. E file state taxes free online   The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. E file state taxes free online Blended taxable fuel produced using biodiesel is subject to the tax. E file state taxes free online See Blended taxable fuel under Definitions, earlier. E file state taxes free online   The blender is liable for the tax. E file state taxes free online The tax is figured on the number of gallons not previously subject to the tax. E file state taxes free online   Persons who blend biodiesel with undyed diesel fuel to produce and sell or use a biodiesel mixture outside the bulk transfer/terminal system must pay the diesel fuel tax on the volume of biodiesel in the mixture. E file state taxes free online Generally, the biodiesel mixture must be diesel fuel (defined earlier). E file state taxes free online See Form 720 to report this tax. E file state taxes free online You also must be registered by the IRS as a blender. E file state taxes free online See Form 637 for more information. E file state taxes free online   However, if an untaxed liquid is sold as taxable fuel and that untaxed liquid is used to produce blended taxable fuel, the person that sold the untaxed liquid is jointly and severally liable for the tax imposed on the blender's sale or removal of the blended taxable fuel. E file state taxes free online Additional persons liable. E file state taxes free online   When the person liable for the tax willfully fails to pay the tax, joint and several liability for the tax applies to: Any officer, employee, or agent of the person who is under a duty to ensure the payment of the tax and who willfully fails to perform that duty; or Anyone who willfully causes the person to fail to pay the tax. E file state taxes free online Credits or Refunds. E file state taxes free online   A credit or refund is allowable for the tax on undyed diesel fuel or undyed kerosene used for a nontaxable use. E file state taxes free online For more information, see chapter 2. E file state taxes free online Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. E file state taxes free online 001 per gallon LUST tax as discussed below, unless the fuel is for export. E file state taxes free online The excise tax is not imposed on the removal, entry, or sale of diesel fuel or kerosene (other than the LUST tax) if all the following tests are met. E file state taxes free online The person otherwise liable for tax (for example, the position holder) is a registrant. E file state taxes free online In the case of a removal from a terminal, the terminal is an approved terminal. E file state taxes free online The diesel fuel or kerosene satisfies the dyeing requirements (described next). E file state taxes free online Dyeing requirements. E file state taxes free online   Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. E file state taxes free online It contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3. E file state taxes free online 9 pounds of the solid dye standard Solvent Red 26 per thousand barrels of fuel or any dye of a type and in a concentration that has been approved by the Commissioner. E file state taxes free online Is indelibly dyed by mechanical injection. E file state taxes free online See section 6 of Notice 2005-80 for transition rules that apply until final regulations are issued by the IRS. E file state taxes free online Notice required. E file state taxes free online   A legible and conspicuous notice stating either: DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE or DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE must be: Provided by the terminal operator to any person that receives dyed diesel fuel or dyed kerosene at a terminal rack of that operator, and Posted by a seller on any retail pump or other delivery facility where it sells dyed diesel fuel or dyed kerosene for use by its buyer. E file state taxes free online   The notice under item (1) must be provided by the time of the removal and must appear on all shipping papers, bills of lading, and similar documents accompanying the removal of the fuel. E file state taxes free online   Any seller that fails to post the required notice under item (2) is presumed to know that the fuel will be used for a taxable use (a use other than a nontaxable use listed later). E file state taxes free online That seller is subject to the penalty described next. E file state taxes free online Penalty. E file state taxes free online   A penalty is imposed on a person if any of the following situations apply. E file state taxes free online Any dyed fuel is sold or held for sale by the person for a use the person knows or has reason to know is not a nontaxable use of the fuel. E file state taxes free online Any dyed fuel is held for use or used by the person for a use other than a nontaxable use and the person knew, or had reason to know, that the fuel was dyed. E file state taxes free online The person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye in dyed fuel. E file state taxes free online The person has knowledge that a dyed fuel that has been altered, as described in (3) above, sells or holds for sale such fuel for any use for which the person knows or has reason to know is not a nontaxable use of the fuel. E file state taxes free online   The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. E file state taxes free online After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. E file state taxes free online   This penalty is in addition to any tax imposed on the fuel. E file state taxes free online   If the penalty is imposed, each officer, employee, or agent of a business entity who willfully participated in any act giving rise to the penalty is jointly and severally liable with that entity for the penalty. E file state taxes free online   There is no administrative appeal or review allowed for the third and subsequent penalty imposed by section 6715 on any person except for: Fraud or a mistake in the chemical analysis, or Mathematical calculation of the penalty. E file state taxes free online   If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. E file state taxes free online However, the penalty applies only to dyed diesel fuel and dyed kerosene, while the back-up tax may apply to other fuels. E file state taxes free online The penalty may apply if the fuel is held for sale or use for a taxable use while the back-up tax does not apply unless the fuel is delivered into a fuel supply tank. E file state taxes free online Exception to penalty. E file state taxes free online   The penalty under item (3) will not apply in any of the following situations. E file state taxes free online Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any undyed liquid and the resulting product meets the dyeing requirements. E file state taxes free online Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any other liquid (other than diesel fuel or kerosene) that contains the type and amount of dye required to meet the dyeing requirements. E file state taxes free online The alteration or attempted alteration occurs in an exempt area of Alaska. E file state taxes free online See Removal for sale or use in Alaska, later. E file state taxes free online Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with diesel fuel or kerosene not meeting the dyeing requirements and the blending occurs as part of a nontaxable use (other than export), discussed later. E file state taxes free online Alaska and Feedstocks Tax of $. E file state taxes free online 001 per gallon is imposed on: Undyed diesel fuel or undyed kerosene sold or used in Alaska for certain nontaxable uses (see Later sales on page 10). E file state taxes free online Undyed kerosene used for feedstock purposes. E file state taxes free online Removal for sale or use in Alaska. E file state taxes free online   No tax is imposed on the removal, entry, or sale of diesel fuel or kerosene in Alaska for ultimate sale or use in certain areas of Alaska for certain nontaxable uses. E file state taxes free online The removal or entry of any diesel fuel or kerosene is not taxed if all the following requirements are satisfied. E file state taxes free online The person otherwise liable for the tax (position holder, refiner, or enterer): Is a registrant, Can show satisfactory evidence of the nontaxable nature of the transaction, and Has no reason to believe the evidence is false. E file state taxes free online In the case of a removal from a terminal, the terminal is an approved terminal. E file state taxes free online The owner of the fuel immediately after the removal or entry holds the fuel for its own use in a nontaxable use (discussed later) or is a qualified dealer. E file state taxes free online   If all three of the requirements above are not met, then tax is imposed at $. E file state taxes free online 244 per gallon. E file state taxes free online   A qualified dealer is any person that holds a qualified dealer license from the state of Alaska or has been registered by the IRS as a qualified retailer. E file state taxes free online Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. E file state taxes free online Later sales. E file state taxes free online   The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. E file state taxes free online The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. E file state taxes free online However, the sale is not taxable (other than the LUST tax at $. E file state taxes free online 001 per gallon) if all the following requirements are met. E file state taxes free online The fuel is sold in Alaska for certain nontaxable uses. E file state taxes free online The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. E file state taxes free online The seller can show satisfactory evidence of the nontaxable nature of the transaction and has no reason to believe the evidence is false. E file state taxes free online Feedstock purposes. E file state taxes free online   The $. E file state taxes free online 001 per gallon LUST tax is imposed on the removal or entry of undyed kerosene if all the following conditions are met. E file state taxes free online The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. E file state taxes free online In the case of a removal from a terminal, the terminal is an approved terminal. E file state taxes free online Either: The person otherwise liable for tax uses the kerosene for a feedstock purpose, or The kerosene is sold for use by the buyer for a feedstock purpose and, at the time of the sale, the person otherwise liable for tax has an unexpired certificate (described later) from the buyer and has no reason to believe any information on the certificate is false. E file state taxes free online   If all of the requirements above are not met, then tax is imposed at $. E file state taxes free online 244 per gallon. E file state taxes free online   Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. E file state taxes free online For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. E file state taxes free online A feedstock user is a person that uses kerosene for a feedstock purpose. E file state taxes free online A registered feedstock user is a person that has been registered by the IRS as a feedstock user. E file state taxes free online See Registration Requirements, earlier. E file state taxes free online Later sales. E file state taxes free online   The excise tax ($. E file state taxes free online 244 per gallon) applies to kerosene sold for use by the buyer for a feedstock purpose (item (3)(b) above) if the buyer in that sale later sells the kerosene. E file state taxes free online The tax is imposed at the time of the later sale and that seller is liable for the tax. E file state taxes free online Certificate. E file state taxes free online   The certificate from the buyer certifies the buyer is a registered feedstock user and the kerosene will be used by the buyer for a feedstock purpose. E file state taxes free online The certificate may be included as part of any business records normally used for a sale. E file state taxes free online A model certificate is shown in the Appendix as Model Certificate G. E file state taxes free online Your certificate must contain all information necessary to complete the model. E file state taxes free online   A certificate expires on the earliest of the following dates. E file state taxes free online The date 1 year after the effective date (not earlier than the date signed) of the certificate. E file state taxes free online The date the seller is provided a new certificate or notice that the current certificate is invalid. E file state taxes free online The date the seller is notified the buyer's registration has been revoked or suspended. E file state taxes free online   The buyer must provide a new certificate if any information on a certificate has changed. E file state taxes free online Back-up Tax Tax is imposed on the delivery of any of the following into the fuel supply tank of a diesel-powered highway vehicle. E file state taxes free online Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. E file state taxes free online Any undyed diesel fuel or undyed kerosene on which a credit or refund (for fuel used for a nontaxable purpose) has been allowed. E file state taxes free online Any liquid other than gasoline, diesel fuel, or kerosene. E file state taxes free online Generally, this back-up tax is imposed at a rate of $. E file state taxes free online 244 per gallon. E file state taxes free online Liability for tax. E file state taxes free online   Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. E file state taxes free online In addition, the seller of the diesel fuel or kerosene is jointly and severally liable for the tax if the seller knows or has reason to know that the fuel will be used for other than a nontaxable use. E file state taxes free online Exemptions from the back-up tax. E file state taxes free online   The back-up tax does not apply to a delivery of diesel fuel or kerosene for uses 1, 2, 6, 7, 12, 13, 14, and 15 listed under Definitions of Nontaxable Uses in chapter 2. E file state taxes free online   In addition, since the back-up tax is imposed only on the delivery into the fuel supply tank of a diesel-powered vehicle or train, the tax does not apply to diesel fuel or kerosene used as heating oil or in stationary engines. E file state taxes free online Diesel-Water Fuel Emulsion Diesel-water fuel emulsion means diesel fuel at least 14% of which is water and for which the emulsion additive is registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act as in effect on March 31, 2003. E file state taxes free online A reduced tax rate of $. E file state taxes free online 198 per gallon is imposed on a diesel-water fuel emulsion. E file state taxes free online To be eligible for the reduced rate, the person who sells, removes, or uses the diesel-water fuel emulsion must be registered by the IRS. E file state taxes free online If the diesel-water fuel emulsion does not meet the requirements above, or if the person who sells, removes, or uses the fuel is not registered, the diesel-water fuel emulsion is taxed at $. E file state taxes free online 244 per gallon. E file state taxes free online Credits or refunds. E file state taxes free online   The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. E file state taxes free online Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. E file state taxes free online 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). E file state taxes free online For kerosene removed directly from a terminal into the fuel tank of an aircraft for use in noncommercial aviation, the tax rate is $. E file state taxes free online 219. E file state taxes free online The rate of $. E file state taxes free online 219 also applies if kerosene is removed into any aircraft from a qualified refueler truck, tanker, or tank wagon that is loaded with the kerosene from a terminal that is located within an airport. E file state taxes free online The airport terminal does not need to be a secured airport terminal for this rate to apply. E file state taxes free online However, the refueler truck, tanker, or tank wagon must meet the requirements discussed under Certain refueler trucks, tankers, and tank wagons, treated as terminals, later. E file state taxes free online For kerosene removed directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax is $. E file state taxes free online 044 per gallon. E file state taxes free online For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. E file state taxes free online 044 rate applies only if the truck, tanker, or tank wagon is loaded at a terminal that is located in a secured area of the airport. E file state taxes free online See Terminal located within a secured area of an airport, later. E file state taxes free online In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. E file state taxes free online For kerosene removed directly into the fuel tank of an aircraft for a use exempt from tax under section 4041(c) (such as use in an aircraft for the exclusive use of a state or local government), the rate of tax is $. E file state taxes free online 001. E file state taxes free online There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. E file state taxes free online The kerosene must be removed from a qualifying refueler truck, tanker, or tank wagon loaded at a terminal located within a secured area of an airport. E file state taxes free online See Terminal located within a secured area of an airport, later. E file state taxes free online In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. E file state taxes free online The position holder is liable for the $. E file state taxes free online 001 per gallon tax. E file state taxes free online For kerosene removed directly from a terminal into the fuel tank of an fractional ownership program aircraft after March 31, 2012, a surtax of $. E file state taxes free online 141 per gallon applies. E file state taxes free online Certain refueler trucks, tankers, and tank wagons treated as terminals. E file state taxes free online   For purposes of the tax imposed on kerosene for use in aviation removed directly into the fuel tank of an aircraft for use in commercial aviation, certain refueler trucks, tankers, and tank wagons are treated as part of a terminal if the following conditions are met. E file state taxes free online Such terminal is located within an area of an airport. E file state taxes free online Any kerosene for use in aviation that is loaded in a refueler truck, tanker, or tank wagon at a terminal is for delivery into aircraft at the airport in which the terminal is located. E file state taxes free online Except in exigent circumstances, such as those identified in Notice 2005-80, no vehicle registered for highway use is loaded with kerosene for use in aviation at the terminal. E file state taxes free online The refueler truck, tanker, or tank wagon meets the following requirements: Has storage tanks, hose, and coupling equipment designed and used for fueling aircraft, Is not registered for highway use, and Is operated by the terminal operator or a person that makes a daily accounting to the terminal operator of each delivery of fuel from the refueler truck, tanker, or tank wagon. E file state taxes free online Information reporting will be required by terminal operators regarding this provision. E file state taxes free online Until the format of this information reporting is issued, taxpayers are required to retain records regarding the daily accounting, but are not required to report such information. E file state taxes free online Terminal located within a secured area of an airport. E file state taxes free online   See Notice 2005-4 and Notice 2005-80 for the list of terminals located within a secured area of an airport. E file state taxes free online This list refers to fueling operations at airport terminals as it applies to the federal excise tax on kerosene for use in aviation, and has nothing to do with the general security of airports either included or not included in the list. E file state taxes free online Liability For Tax If the kerosene is removed directly into the fuel tank of an aircraft for use in commercial aviation, the operator of the aircraft in commercial aviation is liable for the tax on the removal at the rate of $. E file state taxes free online 044 per gallon. E file state taxes free online However, the position holder is liable for the LUST tax for kerosene for use in aviation removed directly into the fuel tank of an aircraft for use exempt from tax under section 4041(c) (except foreign trade). E file state taxes free online For example, for kerosene removed directly into the aircraft for use in military aircraft, the position holder is liable for the tax. E file state taxes free online For the aircraft operator to be liable for the tax $. E file state taxes free online 044 rate, the position holder must meet the following requirements: Is a taxable fuel registrant, Has an unexpired certificate (a model certificate is shown in the Appendix as Model Certificate K) from the operator of the aircraft, and Has no reason to believe any of the information in the certificate is false. E file state taxes free online Commercial aviation. E file state taxes free online   Commercial aviation is any use of an aircraft in the business of transporting persons or property by air for pay. E file state taxes free online However, commercial aviation does not include any of the following uses. E file state taxes free online Any use exclusively for the purpose of skydiving. E file state taxes free online Certain air transportation by seaplane. E file state taxes free online See Seaplanes under Transportation of Persons by Air in chapter 4. E file state taxes free online Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers. E file state taxes free online For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. E file state taxes free online Any use of an aircraft that has a maximum certificated takeoff weight of 6,000 pounds or less, unless the aircraft is operated on an established line. E file state taxes free online For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. E file state taxes free online Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. E file state taxes free online See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. E file state taxes free online Surtax on any liquid used in a fractional ownership program aircraft as fuel Fuel used in a fractional ownership program aircraft (as defined below) after March 31, 2012, is subject to a surtax of $. E file state taxes free online 141 per gallon. E file state taxes free online The fractional ownership program manager is liable for the tax. E file state taxes free online The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. E file state taxes free online If the surtax is imposed, the following air transportation taxes do not apply. E file state taxes free online Transportation of persons by air. E file state taxes free online Transportation of property by air. E file state taxes free online Use of international air travel facilities. E file state taxes free online These taxes are described under Air Transportation Taxes, later. E file state taxes free online A fractional ownership program aircraft flight is considered noncommercial aviation, for the rules for kerosene used in noncommercial aviation, see Kerosene for Use in Aviation above. E file state taxes free online Fractional ownership aircraft program    is a program under which:  A single fractional ownership program manager provides fractional ownership program management services on behalf of the fractional owners; There are one or more fractional owners per fractional program aircraft, with at least one fractional program aircraft having more than one owner; For at least two fractional program aircraft, none of the ownership interests in the aircraft are less than the minimum fractional ownership interest or held by the program manager; There exists a dry-lease aircraft exchange arrangement among all of the fractional owners; and There are multi-year program agreements covering the fractional ownership, fractional ownership program management services, and dry-lease aircraft exchange aspects of the program. E file state taxes free online Fractional program aircraft. E file state taxes free online   Any aircraft that, in any fractional ownership aircraft program, is listed as a fractional program aircraft in the management specifications issued to the manager of such program by Federal Aviation Administration under subpart K of part 91 title 14, Code of Federal Regulations, and is registered in the U. E file state taxes free online S. E file state taxes free online   Fractional program aircraft are not considered used for transportation of a qualified fractional owner, or on account of such qualified fractional owner when they are used for flight demonstration, maintenance or crew training. E file state taxes free online In such situations, the flight is not commercial aviation. E file state taxes free online Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. E file state taxes free online Fractional owner. E file state taxes free online   Any person owning any interest (including the entire interest) in a fractional program aircraft. E file state taxes free online Dry lease aircraft exchange. E file state taxes free online   An agreement, documented by the written program agreements, under which the fractional program aircraft are available, on an as-needed basis without crew, to each fractional owner. E file state taxes free online Special rule relating to deadhead service. E file state taxes free online   A fractional program aircraft will not be considered to be used on account of a qualified fractional owner when it is used in deadhead service and a person other than a qualified fractional owner is separately charged for such service. E file state taxes free online More information. E file state taxes free online   See section 4043 for more information on the surtax. E file state taxes free online Certificate for Commercial Aviation and Exempt Uses A certificate is required from the aircraft operator: To support aircraft operator liability for tax on removal of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation, or For exempt uses. E file state taxes free online Certificate. E file state taxes free online   The certificate may be included as part of any business records normally used for a sale. E file state taxes free online See Model Certificate K in the Appendix. E file state taxes free online   A certificate expires on the earliest of the following dates. E file state taxes free online The date 1 year after the effective date (not earlier than the date signed) of the certificate. E file state taxes free online The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. E file state taxes free online The date the IRS or the buyer notifies the seller that the buyer's right to provide a certificate has been withdrawn. E file state taxes free online   The buyer must provide a new certificate if any information on a certificate has changed. E file state taxes free online   The IRS may withdraw the buyer's right to provide a certificate if the buyer uses the kerosene for use in aviation to which a certificate relates other than as stated in the certificate. E file state taxes free online Exempt use. E file state taxes free online   The rate on kerosene for use in aviation is $. E file state taxes free online 001 (LUST tax) if it is removed from any refinery or terminal directly into the fuel tank of an aircraft for an exempt use. E file state taxes free online An exempt use includes kerosene for the exclusive use of a state or local government. E file state taxes free online There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. E file state taxes free online Flash title transaction. E file state taxes free online   A position holder is not liable for tax if, among other conditions, it obtains a certificate (described above) from the operator of the aircraft into which the kerosene is delivered. E file state taxes free online In a “flash title transaction” the position holder sells the kerosene to a wholesale distributor (reseller) that in turn sells the kerosene to the aircraft operator as the kerosene is being removed from a terminal into the fuel tank of an aircraft. E file state taxes free online In this case, the position holder will be treated as having a certificate from the operator of the aircraft if: The aircraft operator puts the reseller's name, address, and EIN on the certificate in place of the position holder's information; and The reseller provides the position holder with a statement of the kerosene reseller. E file state taxes free online Reseller statement. E file state taxes free online   This is a statement that is signed under penalties of perjury by a person with authority to bind the reseller; is provided at the bottom or on the back of the certificate (or in an attached document); and contains: The reseller's name, address, and EIN; The position holder's name, address, and EIN; and A statement that the reseller has no reason to believe that any information in the accompanying aircraft operator's certificate is false. E file state taxes free online Credits or Refunds. E file state taxes free online   A claim may be made by the ultimate purchaser (the operator) for taxed kerosene for use in aviation used in commercial aviation (other than foreign trade) and noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia). E file state taxes free online A claim may be made by a registered ultimate vendor for certain sales. E file state taxes free online For more information, see chapter 2. E file state taxes free online Other Fuels (Including Alternative Fuels) Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under section 4081. E file state taxes free online Other Fuels include alternative fuels. E file state taxes free online Alternative fuels are: Liquefied petroleum gas (LPG), “P Series” fuels, Compressed natural gas (CNG) (discussed later), Liquefied hydrogen, Any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, Liquid fuel derived from biomass, Liquefied natural gas (LNG), and Liquefied gas derived from biomass. E file state taxes free online Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. E file state taxes free online Qualified methanol and ethanol fuels. E file state taxes free online   Qualified ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from coal, including peat. E file state taxes free online The tax rates are listed in the Instructions for Form 720. E file state taxes free online Partially exempt methanol and ethanol fuels. E file state taxes free online   A reduced tax rate applies to these fuels. E file state taxes free online Partially exempt ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from natural gas. E file state taxes free online The tax rates are listed in the Instructions for Form 720. E file state taxes free online Motor vehicles. E file state taxes free online   Motor vehicles include all types of vehicles, whether or not registered (or required to be registered) for highway use, that have both the following characteristics. E file state taxes free online They are propelled by a motor. E file state taxes free online They are designed for carrying or towing loads from one place to another, regardless of the type of material or load carried or t
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Tax Relief for Victims of Hurricane Sandy in Connecticut

CT-2012-48, Nov. 7, 2012

NEW YORK — Victims of Hurricane Sandy that began on Oct. 27, 2012 in parts of Connecticut may qualify for tax relief from the Internal Revenue Service.

The President has declared Fairfield, Middlesex, New Haven and New London counties and the Mashantucket Pequot Tribal Nation and Mohegan Tribal Nation located within New London County a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Oct. 27, and on or before Feb. 1, have been postponed to Feb. 1, 2013.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Oct. 27, and on or before Nov. 26, as long as the deposits are made by Nov. 26, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area need to call the IRS disaster hotline at 866-562-5227 to request this tax relief.

For a full description of the relief being provided by the IRS to the victims of Hurricane Sandy, visit IRS.gov.

Covered Disaster Area

The counties above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Feb. 1 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Oct. 27 and on or before Feb. 1.

The IRS also gives affected taxpayers until Feb. 1 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Oct. 27 and on or before Feb. 1.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Oct. 27 and on or before Nov. 26 provided the taxpayer makes these deposits by Nov. 26.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Connecticut/Hurricane Sandy” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

 

Page Last Reviewed or Updated: 04-Nov-2013

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