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Irs Extension Forms

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Irs Extension Forms

Irs extension forms 1. Irs extension forms   Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. Irs extension forms 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. Irs extension forms Reseller statement. Irs extension forms Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. Irs extension forms Deep-draft ocean-going vessels. Irs extension forms Passenger vessels. Irs extension forms Ocean-going barges. Irs extension forms State or local governments. Irs extension forms 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. Irs extension forms Gasoline, including aviation gasoline and gasoline blendstocks. Irs extension forms Diesel fuel, including dyed diesel fuel. Irs extension forms Diesel-water fuel emulsion. Irs extension forms Kerosene, including dyed kerosene and kerosene used in aviation. Irs extension forms Other Fuels (including alternative fuels). Irs extension forms Compressed natural gas (CNG). Irs extension forms Fuels used in commercial transportation on inland waterways. Irs extension forms Any liquid used in a fractional ownership program aircraft as fuel. Irs extension forms The following terms are used throughout the discussion of fuel taxes. Irs extension forms Other terms are defined in the discussion of the specific fuels to which they pertain. Irs extension forms Agri-biodiesel. Irs extension forms   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. Irs extension forms Approved terminal or refinery. Irs extension forms   This is a terminal operated by a registrant that is a terminal operator or a refinery operated by a registrant that is a refiner. Irs extension forms Biodiesel. Irs extension forms   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. Irs extension forms Blended taxable fuel. Irs extension forms   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. Irs extension forms 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. Irs extension forms Blender. Irs extension forms   This is the person that produces blended taxable fuel. Irs extension forms Bulk transfer. Irs extension forms   This is the transfer of taxable fuel by pipeline or vessel. Irs extension forms Bulk transfer/terminal system. Irs extension forms   This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Irs extension forms 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. Irs extension forms Cellulosic biofuel. Irs extension forms   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. Irs extension forms Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). Irs extension forms 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. Irs extension forms Also see Second generation biofuel below. Irs extension forms Diesel-water fuel emulsion. Irs extension forms   A diesel-water fuel emulsion means an emulsion at least 14% of which is water. Irs extension forms 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. Irs extension forms Dry lease aircraft exchange. Irs extension forms   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. Irs extension forms Enterer. Irs extension forms   This is the importer of record (under customs law) for the taxable fuel. Irs extension forms 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. Irs extension forms If there is no importer of record, the owner at the time of entry into the United States is the enterer. Irs extension forms Entry. Irs extension forms   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. Irs extension forms This does not apply to fuel brought into Puerto Rico (which is part of the U. Irs extension forms S. Irs extension forms customs territory), but does apply to fuel brought into the United States from Puerto Rico. Irs extension forms Fractional ownership aircraft program and fractional program aircraft. Irs extension forms   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. Irs extension forms Measurement of taxable fuel. Irs extension forms   Volumes of taxable fuel can be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. Irs extension forms Other fuels. Irs extension forms   See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. Irs extension forms Pipeline operator. Irs extension forms   This is the person that operates a pipeline within the bulk transfer/terminal system. Irs extension forms Position holder. Irs extension forms   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. Irs extension forms 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. Irs extension forms A terminal operator that owns taxable fuel in its terminal is a position holder. Irs extension forms Rack. Irs extension forms   This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. Irs extension forms Refiner. Irs extension forms   This is any person that owns, operates, or otherwise controls a refinery. Irs extension forms Refinery. Irs extension forms   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. Irs extension forms However, this term does not include a facility where only blended fuel, and no other type of fuel, is produced. Irs extension forms For this purpose, blended fuel is any mixture that would be blended taxable fuel if produced outside the bulk transfer/terminal system. Irs extension forms Registrant. Irs extension forms   This is a taxable fuel registrant (see Registration Requirements, later). Irs extension forms Removal. Irs extension forms   This is any physical transfer of taxable fuel. Irs extension forms It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels. Irs extension forms However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. Irs extension forms Renewable diesel. Irs extension forms   See Renewable Diesel Credits in chapter 2. Irs extension forms Sale. Irs extension forms   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. Irs extension forms 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. Irs extension forms Second generation biofuel. Irs extension forms   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. Irs extension forms S. Irs extension forms C. Irs extension forms 7545). Irs extension forms It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. Irs extension forms It is not alcohol of less than 150 proof (disregard any added denaturants). Irs extension forms See Form 6478 for more information. Irs extension forms State. Irs extension forms   This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. Irs extension forms An Indian tribal government is treated as a state only if transactions involve the exercise of an essential tribal government function. Irs extension forms Taxable fuel. Irs extension forms   This means gasoline, diesel fuel, and kerosene. Irs extension forms Terminal. Irs extension forms   This is a storage and distribution facility supplied by pipeline or vessel, and from which taxable fuel may be removed at a rack. Irs extension forms 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. Irs extension forms 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. Irs extension forms Terminal operator. Irs extension forms   This is any person that owns, operates, or otherwise controls a terminal. Irs extension forms Throughputter. Irs extension forms   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). Irs extension forms Vessel operator. Irs extension forms   This is the person that operates a vessel within the bulk transfer/terminal system. Irs extension forms However, vessel does not include a deep draft ocean-going vessel. Irs extension forms Information Returns Form 720-TO and Form 720-CS are information returns used to report monthly receipts and disbursements of liquid products. Irs extension forms A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. Irs extension forms For a list of products, see the product code table in the Instructions for Forms 720-TO and 720-CS. Irs extension forms The returns are due the last day of the month following the month in which the transaction occurs. Irs extension forms Generally, these returns can be filed on paper or electronically. Irs extension forms For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. Irs extension forms Publication 3536 is only available on the IRS website. Irs extension forms Form 720-TO. Irs extension forms   This information return is used by terminal operators to report receipts and disbursements of all liquid products to and from all approved terminals. Irs extension forms Each terminal operator must file a separate form for each approved terminal. Irs extension forms Form 720-CS. Irs extension forms   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. Irs extension forms Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. Irs extension forms See Form 637 for other persons who must register and for more information about registration. Irs extension forms Persons that are required to be registered. Irs extension forms   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. Irs extension forms Persons that may register. Irs extension forms   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. Irs extension forms Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. Irs extension forms However, they must be registered to file claims for certain sales and uses of fuel. Irs extension forms See Form 637 for more information. Irs extension forms Taxable fuel registrant. Irs extension forms   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. Irs extension forms The term registrant as used in the discussions of these fuels means a taxable fuel registrant. Irs extension forms Additional information. Irs extension forms   See the Form 637 instructions for the information you must submit when you apply for registration. Irs extension forms Failure to register. Irs extension forms   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. Irs extension forms Gasoline and Aviation Gasoline Gasoline. Irs extension forms   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. Irs extension forms 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. Irs extension forms Gasoline also includes gasoline blendstocks, discussed later. Irs extension forms Aviation gasoline. Irs extension forms   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. Irs extension forms Taxable Events The tax on gasoline is $. Irs extension forms 184 per gallon. Irs extension forms The tax on aviation gasoline is $. Irs extension forms 194 per gallon. Irs extension forms When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. Irs extension forms 141 per gallon. Irs extension forms See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. Irs extension forms Tax is imposed on the removal, entry, or sale of gasoline. Irs extension forms Each of these events is discussed later. Irs extension forms Also, see the special rules that apply to gasoline blendstocks, later. Irs extension forms If the tax is paid on the gasoline in more than one event, a refund may be allowed for the “second” tax paid. Irs extension forms See Refunds of Second Tax in chapter 2. Irs extension forms Removal from terminal. Irs extension forms   All removals of gasoline at a terminal rack are taxable. Irs extension forms The position holder for that gasoline is liable for the tax. Irs extension forms Two-party exchanges. Irs extension forms   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. Irs extension forms 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. Irs extension forms 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. Irs extension forms The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. Irs extension forms 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. Irs extension forms The transaction is subject to a written contract. Irs extension forms Terminal operator's liability. Irs extension forms   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. Irs extension forms   However, a terminal operator meeting all the following conditions at the time of the removal will not be liable for the tax. Irs extension forms The terminal operator is a registrant. Irs extension forms The terminal operator has an unexpired notification certificate (discussed later) from the position holder. Irs extension forms The terminal operator has no reason to believe any information on the certificate is false. Irs extension forms Removal from refinery. Irs extension forms   The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. Irs extension forms 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. Irs extension forms It is made at the refinery rack. Irs extension forms The refiner is liable for the tax. Irs extension forms Exception. Irs extension forms   The tax does not apply to a removal of gasoline at the refinery rack if all the following requirements are met. Irs extension forms The gasoline is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. Irs extension forms The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. Irs extension forms The removal from the refinery is by railcar. Irs extension forms The same person operates the refinery and the facility at which the gasoline is received. Irs extension forms Entry into the United States. Irs extension forms   The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. Irs extension forms It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. Irs extension forms It is not made by bulk transfer. Irs extension forms The enterer is liable for the tax. Irs extension forms Importer of record's liability. Irs extension forms   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. Irs extension forms   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. Irs extension forms The importer of record has an unexpired notification certificate (discussed later) from the enterer. Irs extension forms The importer of record has no reason to believe any information in the certificate is false. Irs extension forms Customs bond. Irs extension forms   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. Irs extension forms Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. Irs extension forms   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. Irs extension forms The position holder is liable for the tax. Irs extension forms The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. Irs extension forms However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. Irs extension forms Bulk transfers not received at approved terminal or refinery. Irs extension forms   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. Irs extension forms No tax was previously imposed (as discussed earlier) on any of the following events. Irs extension forms The removal from the refinery. Irs extension forms The entry into the United States. Irs extension forms The removal from a terminal by an unregistered position holder. Irs extension forms Upon removal from the pipeline or vessel, the gasoline is not received at an approved terminal or refinery (or at another pipeline or vessel). Irs extension forms   The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. Irs extension forms However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. Irs extension forms The owner is a registrant. Irs extension forms The owner has an unexpired notification certificate (discussed later) from the operator of the terminal or refinery where the gasoline is received. Irs extension forms The owner has no reason to believe any information on the certificate is false. Irs extension forms The operator of the facility where the gasoline is received is liable for the tax if the owner meets these conditions. Irs extension forms The operator is jointly and severally liable if the owner does not meet these conditions. Irs extension forms Sales to unregistered person. Irs extension forms   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. Irs extension forms   The seller is liable for the tax. Irs extension forms However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. Irs extension forms   The seller is a registrant. Irs extension forms The seller has an unexpired notification certificate (discussed later) from the buyer. Irs extension forms The seller has no reason to believe any information on the certificate is false. Irs extension forms The buyer of the gasoline is liable for the tax if the seller meets these conditions. Irs extension forms The buyer is jointly and severally liable if the seller does not meet these conditions. Irs extension forms Exception. Irs extension forms   The tax does not apply to a sale if all of the following apply. Irs extension forms The buyer's principal place of business is not in the United States. Irs extension forms The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. Irs extension forms The seller is a registrant and the exporter of record. Irs extension forms The fuel was exported. Irs extension forms Removal or sale of blended gasoline. Irs extension forms   The removal or sale of blended gasoline by the blender is taxable. Irs extension forms See Blended taxable fuel under Definitions, earlier. Irs extension forms   The blender is liable for the tax. Irs extension forms The tax is figured on the number of gallons not previously subject to the tax on gasoline. Irs extension forms   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. Irs extension forms See Form 720 to report this tax. Irs extension forms You also must be registered with the IRS as a blender. Irs extension forms See Form 637. Irs extension forms   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. Irs extension forms Notification certificate. Irs extension forms   The notification certificate is used to notify a person of the registration status of the registrant. Irs extension forms A copy of the registrant's letter of registration cannot be used as a notification certificate. Irs extension forms A model notification certificate is shown in the Appendix as Model Certificate C. Irs extension forms A notification certificate must contain all information necessary to complete the model. Irs extension forms   The certificate may be included as part of any business records normally used for a sale. Irs extension forms 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. Irs extension forms The registrant must provide a new certificate if any information on a certificate has changed. Irs extension forms Additional persons liable. Irs extension forms   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. Irs extension forms Gasoline Blendstocks Gasoline blendstocks may be subject to $. Irs extension forms 001 per gallon LUST tax as discussed below. Irs extension forms Gasoline includes gasoline blendstocks. Irs extension forms The previous discussions apply to these blendstocks. Irs extension forms However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. Irs extension forms 001 per gallon or are not subject to the excise tax. Irs extension forms Blendstocks. Irs extension forms   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. Irs extension forms   However, gasoline blendstocks do not include any product that cannot be used without further processing in the production of finished gasoline. Irs extension forms Not used to produce finished gasoline. Irs extension forms   Gasoline blendstocks not used to produce finished gasoline are not taxable (other than LUST) if the following conditions are met. Irs extension forms Removals and entries not connected to sale. Irs extension forms   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant. Irs extension forms Removals and entries connected to sale. Irs extension forms   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. Irs extension forms The person has an unexpired certificate (discussed later) from the buyer. Irs extension forms The person has no reason to believe any information in the certificate is false. Irs extension forms Sales after removal or entry. Irs extension forms   The sale of a gasoline blendstock that was not subject to tax on its nonbulk removal or entry, as discussed earlier, is taxable. Irs extension forms The seller is liable for the tax. Irs extension forms However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. Irs extension forms The seller has an unexpired certificate (discussed next) from the buyer. Irs extension forms The seller has no reason to believe any information in the certificate is false. Irs extension forms Certificate of buyer. Irs extension forms   The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. Irs extension forms The certificate may be included as part of any business records normally used for a sale. Irs extension forms A model certificate is shown in the Appendix as Model Certificate D. Irs extension forms The certificate must contain all information necessary to complete the model. Irs extension forms   A certificate expires on the earliest of the following dates. Irs extension forms The date 1 year after the effective date (not earlier than the date signed) of the certificate. Irs extension forms The date a new certificate is provided to the seller. Irs extension forms The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. Irs extension forms The buyer must provide a new certificate if any information on a certificate has changed. Irs extension forms   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. Irs extension forms Received at approved terminal or refinery. Irs extension forms   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. Irs extension forms The person is a registrant. Irs extension forms The person has an unexpired notification certificate (discussed earlier) from the operator of the terminal or refinery where the gasoline blendstocks are received. Irs extension forms The person has no reason to believe any information on the certificate is false. Irs extension forms Bulk transfers to registered industrial user. Irs extension forms   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. Irs extension forms 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. Irs extension forms Credits or Refunds. Irs extension forms   A credit or refund of the gasoline tax may be allowable if gasoline is used for a nontaxable purpose or exempt use. Irs extension forms For more information, see chapter 2. Irs extension forms Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). Irs extension forms 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. Irs extension forms 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. Irs extension forms 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. Irs extension forms A liquid may possess this practical and commercial fitness even though the specified use is not the predominant use of the liquid. Irs extension forms 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. Irs extension forms Diesel fuel does not include gasoline, kerosene, excluded liquid, No. Irs extension forms 5 and No. Irs extension forms 6 fuel oils covered by ASTM specification D396, or F-76 (Fuel Naval Distillate) covered by military specification MIL-F-16884. Irs extension forms An excluded liquid is either of the following. Irs extension forms A liquid that contains less than 4% normal paraffins. Irs extension forms A liquid with all the following properties. Irs extension forms Distillation range of 125 degrees Fahrenheit or less. Irs extension forms Sulfur content of 10 ppm or less. Irs extension forms Minimum color of +27 Saybolt. Irs extension forms Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. Irs extension forms Kerosene. Irs extension forms   This means any of the following liquids. Irs extension forms One of the two grades of kerosene (No. Irs extension forms 1-K and No. Irs extension forms 2-K) covered by ASTM specification D3699. Irs extension forms 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). Irs extension forms See Kerosene for Use in Aviation, later. Irs extension forms   However, kerosene does not include excluded liquid, discussed earlier. Irs extension forms   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. Irs extension forms Diesel-powered highway vehicle. Irs extension forms   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. Irs extension forms Specially designed mobile machinery for nontransportation functions and vehicles specially designed for off-highway transportation are generally not considered diesel-powered highway vehicles. Irs extension forms For more information about these vehicles and for information about vehicles not considered highway vehicles, see Off-Highway Business Use (No. Irs extension forms 2) in chapter 2. Irs extension forms Diesel-powered train. Irs extension forms   This is any diesel-powered equipment or machinery that rides on rails. Irs extension forms The term includes a locomotive, work train, switching engine, and track maintenance machine. Irs extension forms Taxable Events The tax on diesel fuel and kerosene is $. Irs extension forms 244 per gallon. Irs extension forms It is imposed on the removal, entry, or sale of diesel fuel and kerosene. Irs extension forms Each of these events is discussed later. Irs extension forms Only the $. Irs extension forms 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. Irs extension forms 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. Irs extension forms See Refunds of Second Tax in chapter 2. Irs extension forms Use in certain intercity and local buses. Irs extension forms   Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. Irs extension forms A claim for $. Irs extension forms 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. Irs extension forms An intercity or local bus is a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. Irs extension forms The bus must be engaged in one of the following activities. Irs extension forms Scheduled transportation along regular routes regardless of the size of the bus. Irs extension forms Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). Irs extension forms 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. Irs extension forms Removal from terminal. Irs extension forms   All removals of diesel fuel and kerosene at a terminal rack are taxable. Irs extension forms The position holder for that fuel is liable for the tax. Irs extension forms Two-party exchanges. Irs extension forms   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. Irs extension forms 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. Irs extension forms 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. Irs extension forms The exchange transaction occurs before or at the same time as completion of removal across the rack by the receiving person. Irs extension forms 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. Irs extension forms The transaction is subject to a written contract. Irs extension forms Terminal operator's liability. Irs extension forms   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). Irs extension forms   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. Irs extension forms 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. Irs extension forms The terminal operator is a registrant. Irs extension forms The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. Irs extension forms The terminal operator has no reason to believe any information on the certificate is false. Irs extension forms Removal from refinery. Irs extension forms   The removal of diesel fuel or kerosene from a refinery is taxable if the removal meets either of the following conditions. Irs extension forms 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. Irs extension forms It is made at the refinery rack. Irs extension forms The refiner is liable for the tax. Irs extension forms Exception. Irs extension forms   The tax does not apply to a removal of diesel fuel or kerosene at the refinery rack if all the following conditions are met. Irs extension forms The diesel fuel or kerosene is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. Irs extension forms The diesel fuel or kerosene is received at a facility operated by a registrant and located within the bulk transfer/terminal system. Irs extension forms 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. Irs extension forms Entry into the United States. Irs extension forms   The entry of diesel fuel or kerosene into the United States is taxable if the entry meets either of the following conditions. Irs extension forms It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. Irs extension forms It is not made by bulk transfer. Irs extension forms The enterer is liable for the tax. Irs extension forms Importer of record's liability. Irs extension forms   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. Irs extension forms   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. Irs extension forms The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. Irs extension forms The importer of record has no reason to believe any information in the certificate is false. Irs extension forms Customs bond. Irs extension forms   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. Irs extension forms Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. Irs extension forms   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. Irs extension forms The position holder is liable for the tax. Irs extension forms The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. Irs extension forms However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. Irs extension forms Bulk transfers not received at approved terminal or refinery. Irs extension forms   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. Irs extension forms No tax was previously imposed (as discussed earlier) on any of the following events. Irs extension forms The removal from the refinery. Irs extension forms The entry into the United States. Irs extension forms The removal from a terminal by an unregistered position holder. Irs extension forms 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). Irs extension forms   The owner of the diesel fuel or kerosene when it is removed from the pipeline or vessel is liable for the tax. Irs extension forms However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. Irs extension forms The owner is a registrant. Irs extension forms 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. Irs extension forms The owner has no reason to believe any information on the certificate is false. Irs extension forms The operator of the facility where the diesel fuel or kerosene is received is liable for the tax if the owner meets these conditions. Irs extension forms The operator is jointly and severally liable if the owner does not meet these conditions. Irs extension forms Sales to unregistered person. Irs extension forms   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. Irs extension forms   The seller is liable for the tax. Irs extension forms However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. Irs extension forms The seller is a registrant. Irs extension forms The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. Irs extension forms The seller has no reason to believe any information on the certificate is false. Irs extension forms The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. Irs extension forms The buyer is jointly and severally liable if the seller does not meet these conditions. Irs extension forms Exception. Irs extension forms   The tax does not apply to a sale if all of the following apply. Irs extension forms The buyer's principal place of business is not in the United States. Irs extension forms The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. Irs extension forms The seller is a registrant and the exporter of record. Irs extension forms The fuel was exported. Irs extension forms Removal or sale of blended diesel fuel or kerosene. Irs extension forms   The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. Irs extension forms Blended taxable fuel produced using biodiesel is subject to the tax. Irs extension forms See Blended taxable fuel under Definitions, earlier. Irs extension forms   The blender is liable for the tax. Irs extension forms The tax is figured on the number of gallons not previously subject to the tax. Irs extension forms   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. Irs extension forms Generally, the biodiesel mixture must be diesel fuel (defined earlier). Irs extension forms See Form 720 to report this tax. Irs extension forms You also must be registered by the IRS as a blender. Irs extension forms See Form 637 for more information. Irs extension forms   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. Irs extension forms Additional persons liable. Irs extension forms   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. Irs extension forms Credits or Refunds. Irs extension forms   A credit or refund is allowable for the tax on undyed diesel fuel or undyed kerosene used for a nontaxable use. Irs extension forms For more information, see chapter 2. Irs extension forms Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. Irs extension forms 001 per gallon LUST tax as discussed below, unless the fuel is for export. Irs extension forms 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. Irs extension forms The person otherwise liable for tax (for example, the position holder) is a registrant. Irs extension forms In the case of a removal from a terminal, the terminal is an approved terminal. Irs extension forms The diesel fuel or kerosene satisfies the dyeing requirements (described next). Irs extension forms Dyeing requirements. Irs extension forms   Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. Irs extension forms It contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3. Irs extension forms 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. Irs extension forms Is indelibly dyed by mechanical injection. Irs extension forms See section 6 of Notice 2005-80 for transition rules that apply until final regulations are issued by the IRS. Irs extension forms Notice required. Irs extension forms   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. Irs extension forms   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. Irs extension forms   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). Irs extension forms That seller is subject to the penalty described next. Irs extension forms Penalty. Irs extension forms   A penalty is imposed on a person if any of the following situations apply. Irs extension forms 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. Irs extension forms 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. Irs extension forms The person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye in dyed fuel. Irs extension forms 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. Irs extension forms   The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Irs extension forms After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Irs extension forms   This penalty is in addition to any tax imposed on the fuel. Irs extension forms   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. Irs extension forms   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. Irs extension forms   If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. Irs extension forms However, the penalty applies only to dyed diesel fuel and dyed kerosene, while the back-up tax may apply to other fuels. Irs extension forms 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. Irs extension forms Exception to penalty. Irs extension forms   The penalty under item (3) will not apply in any of the following situations. Irs extension forms Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any undyed liquid and the resulting product meets the dyeing requirements. Irs extension forms 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. Irs extension forms The alteration or attempted alteration occurs in an exempt area of Alaska. Irs extension forms See Removal for sale or use in Alaska, later. Irs extension forms 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. Irs extension forms Alaska and Feedstocks Tax of $. Irs extension forms 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). Irs extension forms Undyed kerosene used for feedstock purposes. Irs extension forms Removal for sale or use in Alaska. Irs extension forms   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. Irs extension forms The removal or entry of any diesel fuel or kerosene is not taxed if all the following requirements are satisfied. Irs extension forms 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. Irs extension forms In the case of a removal from a terminal, the terminal is an approved terminal. Irs extension forms 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. Irs extension forms   If all three of the requirements above are not met, then tax is imposed at $. Irs extension forms 244 per gallon. Irs extension forms   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. Irs extension forms Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. Irs extension forms Later sales. Irs extension forms   The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. Irs extension forms The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. Irs extension forms However, the sale is not taxable (other than the LUST tax at $. Irs extension forms 001 per gallon) if all the following requirements are met. Irs extension forms The fuel is sold in Alaska for certain nontaxable uses. Irs extension forms The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. Irs extension forms The seller can show satisfactory evidence of the nontaxable nature of the transaction and has no reason to believe the evidence is false. Irs extension forms Feedstock purposes. Irs extension forms   The $. Irs extension forms 001 per gallon LUST tax is imposed on the removal or entry of undyed kerosene if all the following conditions are met. Irs extension forms The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. Irs extension forms In the case of a removal from a terminal, the terminal is an approved terminal. Irs extension forms 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. Irs extension forms   If all of the requirements above are not met, then tax is imposed at $. Irs extension forms 244 per gallon. Irs extension forms   Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. Irs extension forms For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. Irs extension forms A feedstock user is a person that uses kerosene for a feedstock purpose. Irs extension forms A registered feedstock user is a person that has been registered by the IRS as a feedstock user. Irs extension forms See Registration Requirements, earlier. Irs extension forms Later sales. Irs extension forms   The excise tax ($. Irs extension forms 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. Irs extension forms The tax is imposed at the time of the later sale and that seller is liable for the tax. Irs extension forms Certificate. Irs extension forms   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. Irs extension forms The certificate may be included as part of any business records normally used for a sale. Irs extension forms A model certificate is shown in the Appendix as Model Certificate G. Irs extension forms Your certificate must contain all information necessary to complete the model. Irs extension forms   A certificate expires on the earliest of the following dates. Irs extension forms The date 1 year after the effective date (not earlier than the date signed) of the certificate. Irs extension forms The date the seller is provided a new certificate or notice that the current certificate is invalid. Irs extension forms The date the seller is notified the buyer's registration has been revoked or suspended. Irs extension forms   The buyer must provide a new certificate if any information on a certificate has changed. Irs extension forms 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. Irs extension forms Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. Irs extension forms Any undyed diesel fuel or undyed kerosene on which a credit or refund (for fuel used for a nontaxable purpose) has been allowed. Irs extension forms Any liquid other than gasoline, diesel fuel, or kerosene. Irs extension forms Generally, this back-up tax is imposed at a rate of $. Irs extension forms 244 per gallon. Irs extension forms Liability for tax. Irs extension forms   Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. Irs extension forms 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. Irs extension forms Exemptions from the back-up tax. Irs extension forms   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. Irs extension forms   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. Irs extension forms 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. Irs extension forms A reduced tax rate of $. Irs extension forms 198 per gallon is imposed on a diesel-water fuel emulsion. Irs extension forms 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. Irs extension forms 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 $. Irs extension forms 244 per gallon. Irs extension forms Credits or refunds. Irs extension forms   The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. Irs extension forms Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. Irs extension forms 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). Irs extension forms For kerosene removed directly from a terminal into the fuel tank of an aircraft for use in noncommercial aviation, the tax rate is $. Irs extension forms 219. Irs extension forms The rate of $. Irs extension forms 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. Irs extension forms The airport terminal does not need to be a secured airport terminal for this rate to apply. Irs extension forms 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. Irs extension forms For kerosene removed directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax is $. Irs extension forms 044 per gallon. Irs extension forms For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. Irs extension forms 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. Irs extension forms See Terminal located within a secured area of an airport, later. Irs extension forms In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. Irs extension forms 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 $. Irs extension forms 001. Irs extension forms There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. Irs extension forms 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. Irs extension forms See Terminal located within a secured area of an airport, later. Irs extension forms In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. Irs extension forms The position holder is liable for the $. Irs extension forms 001 per gallon tax. Irs extension forms For kerosene removed directly from a terminal into the fuel tank of an fractional ownership program aircraft after March 31, 2012, a surtax of $. Irs extension forms 141 per gallon applies. Irs extension forms Certain refueler trucks, tankers, and tank wagons treated as terminals. Irs extension forms   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. Irs extension forms Such terminal is located within an area of an airport. Irs extension forms 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. Irs extension forms 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. Irs extension forms 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. Irs extension forms Information reporting will be required by terminal operators regarding this provision. Irs extension forms 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. Irs extension forms Terminal located within a secured area of an airport. Irs extension forms   See Notice 2005-4 and Notice 2005-80 for the list of terminals located within a secured area of an airport. Irs extension forms 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. Irs extension forms 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 $. Irs extension forms 044 per gallon. Irs extension forms 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). Irs extension forms For example, for kerosene removed directly into the aircraft for use in military aircraft, the position holder is liable for the tax. Irs extension forms For the aircraft operator to be liable for the tax $. Irs extension forms 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. Irs extension forms Commercial aviation. Irs extension forms   Commercial aviation is any use of an aircraft in the business of transporting persons or property by air for pay. Irs extension forms However, commercial aviation does not include any of the following uses. Irs extension forms Any use exclusively for the purpose of skydiving. Irs extension forms Certain air transportation by seaplane. Irs extension forms See Seaplanes under Transportation of Persons by Air in chapter 4. Irs extension forms Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers. Irs extension forms For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. Irs extension forms 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. Irs extension forms For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. Irs extension forms Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. Irs extension forms See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. Irs extension forms 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 $. Irs extension forms 141 per gallon. Irs extension forms The fractional ownership program manager is liable for the tax. Irs extension forms The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. Irs extension forms If the surtax is imposed, the following air transportation taxes do not apply. Irs extension forms Transportation of persons by air. Irs extension forms Transportation of property by air. Irs extension forms Use of international air travel facilities. Irs extension forms These taxes are described under Air Transportation Taxes, later. Irs extension forms 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. Irs extension forms 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. Irs extension forms Fractional program aircraft. Irs extension forms   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. Irs extension forms S. Irs extension forms   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. Irs extension forms In such situations, the flight is not commercial aviation. Irs extension forms Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. Irs extension forms Fractional owner. Irs extension forms   Any person owning any interest (including the entire interest) in a fractional program aircraft. Irs extension forms Dry lease aircraft exchange. Irs extension forms   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. Irs extension forms Special rule relating to deadhead service. Irs extension forms   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. Irs extension forms More information. Irs extension forms   See section 4043 for more information on the surtax. Irs extension forms 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. Irs extension forms Certificate. Irs extension forms   The certificate may be included as part of any business records normally used for a sale. Irs extension forms See Model Certificate K in the Appendix. Irs extension forms   A certificate expires on the earliest of the following dates. Irs extension forms The date 1 year after the effective date (not earlier than the date signed) of the certificate. Irs extension forms The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. Irs extension forms The date the IRS or the buyer notifies the seller that the buyer's right to provide a certificate has been withdrawn. Irs extension forms   The buyer must provide a new certificate if any information on a certificate has changed. Irs extension forms   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. Irs extension forms Exempt use. Irs extension forms   The rate on kerosene for use in aviation is $. Irs extension forms 001 (LUST tax) if it is removed from any refinery or terminal directly into the fuel tank of an aircraft for an exempt use. Irs extension forms An exempt use includes kerosene for the exclusive use of a state or local government. Irs extension forms There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. Irs extension forms Flash title transaction. Irs extension forms   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. Irs extension forms 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. Irs extension forms 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. Irs extension forms Reseller statement. Irs extension forms   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. Irs extension forms Credits or Refunds. Irs extension forms   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). Irs extension forms A claim may be made by a registered ultimate vendor for certain sales. Irs extension forms For more information, see chapter 2. Irs extension forms Other Fuels (Including Alternative Fuels) Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under section 4081. Irs extension forms Other Fuels include alternative fuels. Irs extension forms 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. Irs extension forms Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. Irs extension forms Qualified methanol and ethanol fuels. Irs extension forms   Qualified ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from coal, including peat. Irs extension forms The tax rates are listed in the Instructions for Form 720. Irs extension forms Partially exempt methanol and ethanol fuels. Irs extension forms   A reduced tax rate applies to these fuels. Irs extension forms Partially exempt ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from natural gas. Irs extension forms The tax rates are listed in the Instructions for Form 720. Irs extension forms Motor vehicles. Irs extension forms   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. Irs extension forms They are propelled by a motor. Irs extension forms 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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The Irs Extension Forms

Irs extension forms It is critical that business owners correctly determine whether the individuals providing services are employees or independent contractors. Irs extension forms Generally, you must withhold income taxes, withhold and pay Social Security and Medicare taxes, and pay unemployment tax on wages paid to an employee. You do not generally have to withhold or pay any taxes on payments to independent contractors. Irs extension forms Select the Scenario that Applies to You: Irs extension forms I am an independent contractor or in business for myself Irs extension forms If you are a business owner or contractor who provides services to other businesses, then you are generally considered self-employed. For more information on your tax obligations if you are self-employed (an independent contractor), see our Self-Employed Tax Center. Irs extension forms I hire or contract with individuals to provide services to my business Irs extension forms If you are a business owner hiring or contracting with other individuals to provide services, you must determine whether the individuals providing services are employees or independent contractors. Follow the rest of this page to find out more about this topic and what your responsibilities are. Irs extension forms Determining Whether the Individuals Providing Services are Employees or Independent Contractors Irs extension forms Before you can determine how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services. The person performing the services may be - Irs extension forms An independent contractor Irs extension forms An employee (common-law employee) Irs extension forms A statutory employee Irs extension forms A statutory nonemployee Irs extension forms In determining whether the person providing service is an employee or an independent contractor, all information that provides evidence of the degree of control and independence must be considered. Irs extension forms Common Law Rules Irs extension forms Facts that provide evidence of the degree of control and independence fall into three categories: Irs extension forms Behavioral: Does the company control or have the right to control what the worker does and how the worker does his or her job? Irs extension forms Financial: Are the business aspects of the worker’s job controlled by the payer? (these include things like how worker is paid, whether expenses are reimbursed, who provides tools/supplies, etc.) Irs extension forms Type of Relationship: Are there written contracts or employee type benefits (i.e. pension plan, insurance, vacation pay, etc.)? Will the relationship continue and is the work performed a key aspect of the business? Irs extension forms Businesses must weigh all these factors when determining whether a worker is an employee or independent contractor. Some factors may indicate that the worker is an employee, while other factors indicate that the worker is an independent contractor. There is no “magic” or set number of factors that “makes” the worker an employee or an independent contractor, and no one factor stands alone in making this determination. Also, factors which are relevant in one situation may not be relevant in another. Irs extension forms The keys are to look at the entire relationship, consider the degree or extent of the right to direct and control, and finally, to document each of the factors used in coming up with the determination. Irs extension forms Form SS-8 Irs extension forms If, after reviewing the three categories of evidence, it is still unclear whether a worker is an employee or an independent contractor, Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding (PDF) can be filed with the IRS. The form may be filed by either the business or the worker. The IRS will review the facts and circumstances and officially determine the worker’s status. Irs extension forms Be aware that it can take at least six months to get a determination, but a business that continually hires the same types of workers to perform particular services may want to consider filing the Form SS-8 (PDF).