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Turbotax Premier Federal E File State 2010 Download Old Version

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Turbotax Premier Federal E File State 2010 Download Old Version

Turbotax premier federal e file state 2010 download old version Publication 583 - Introductory Material Table of Contents Introduction Introduction Table 1. Turbotax premier federal e file state 2010 download old version What New Business Owners Need To Know About Federal Taxes   (Note: This table is intended to help you, as a new business owner, learn what you need to know about your federal tax responsibilities. Turbotax premier federal e file state 2010 download old version To use it, ask yourself each question in the left column, then see the related discussion in the right column. Turbotax premier federal e file state 2010 download old version ) What Must I Know? Where To Find the Answer Which form of business will I use? See Forms of Business. Turbotax premier federal e file state 2010 download old version Will I need an employer identification number (EIN)? See Identification Numbers. Turbotax premier federal e file state 2010 download old version Do I have to start my tax year in January, or may I start it in any other month? See Tax Year. Turbotax premier federal e file state 2010 download old version What method can I use to account for my income and expenses? See Accounting Method. Turbotax premier federal e file state 2010 download old version What kinds of federal taxes will I have to pay? How should I pay my taxes? See Business Taxes. Turbotax premier federal e file state 2010 download old version What must I do if I have employees? See Employment Taxes. Turbotax premier federal e file state 2010 download old version Which forms must I file? See Table 2 and Information Returns. Turbotax premier federal e file state 2010 download old version Are there penalties if I do not pay my taxes or file my returns? See Penalties. Turbotax premier federal e file state 2010 download old version What business expenses can I deduct on my federal income tax return? See Business Expenses. Turbotax premier federal e file state 2010 download old version What records must I keep? How long must I keep them? See Recordkeeping. Turbotax premier federal e file state 2010 download old version This publication provides basic federal tax information for people who are starting a business. Turbotax premier federal e file state 2010 download old version It also provides information on keeping records and illustrates a recordkeeping system. Turbotax premier federal e file state 2010 download old version Throughout this publication we refer to other IRS publications and forms where you will find more information. Turbotax premier federal e file state 2010 download old version In addition, you may want to contact other government agencies, such as the Small Business Administration (SBA). Turbotax premier federal e file state 2010 download old version See How To Get More Information later. Turbotax premier federal e file state 2010 download old version Comments and suggestions. Turbotax premier federal e file state 2010 download old version   We welcome your comments about this publication and your suggestions for future editions. Turbotax premier federal e file state 2010 download old version   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Turbotax premier federal e file state 2010 download old version NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbotax premier federal e file state 2010 download old version Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbotax premier federal e file state 2010 download old version   You can email us at taxforms@irs. Turbotax premier federal e file state 2010 download old version gov. Turbotax premier federal e file state 2010 download old version Please put “Publications Comment” on the subject line. Turbotax premier federal e file state 2010 download old version You can also send us comments from www. Turbotax premier federal e file state 2010 download old version irs. Turbotax premier federal e file state 2010 download old version gov/formspubs, select “Comment on Tax Forms and Publications” under “Information about. Turbotax premier federal e file state 2010 download old version ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Turbotax premier federal e file state 2010 download old version Ordering forms and publications. Turbotax premier federal e file state 2010 download old version Visit www. Turbotax premier federal e file state 2010 download old version irs. Turbotax premier federal e file state 2010 download old version gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Turbotax premier federal e file state 2010 download old version Internal Revenue Service 1201 N. Turbotax premier federal e file state 2010 download old version Mitsubishi Motorway Bloomington, IL 61705–6613 Tax questions. Turbotax premier federal e file state 2010 download old version   If you have a tax question, check the information available on IRS. Turbotax premier federal e file state 2010 download old version gov or call 1-800-829-1040. Turbotax premier federal e file state 2010 download old version We cannot answer tax questions sent to either of the above addresses. Turbotax premier federal e file state 2010 download old version Future Developments. Turbotax premier federal e file state 2010 download old version   The IRS has created a page on IRS. Turbotax premier federal e file state 2010 download old version gov for information about Publication 583 at www. Turbotax premier federal e file state 2010 download old version irs. Turbotax premier federal e file state 2010 download old version gov/pub583. Turbotax premier federal e file state 2010 download old version Information about any future developments affecting Publication 583 (such as legislation enacted after we release it) will be posted on that page. Turbotax premier federal e file state 2010 download old version Prev  Up  Next   Home   More Online Publications
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The Turbotax Premier Federal E File State 2010 Download Old Version

Turbotax premier federal e file state 2010 download old version 1. Turbotax premier federal e file state 2010 download old version   Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Reseller statement. Turbotax premier federal e file state 2010 download old version Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. Turbotax premier federal e file state 2010 download old version Deep-draft ocean-going vessels. Turbotax premier federal e file state 2010 download old version Passenger vessels. Turbotax premier federal e file state 2010 download old version Ocean-going barges. Turbotax premier federal e file state 2010 download old version State or local governments. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Gasoline, including aviation gasoline and gasoline blendstocks. Turbotax premier federal e file state 2010 download old version Diesel fuel, including dyed diesel fuel. Turbotax premier federal e file state 2010 download old version Diesel-water fuel emulsion. Turbotax premier federal e file state 2010 download old version Kerosene, including dyed kerosene and kerosene used in aviation. Turbotax premier federal e file state 2010 download old version Other Fuels (including alternative fuels). Turbotax premier federal e file state 2010 download old version Compressed natural gas (CNG). Turbotax premier federal e file state 2010 download old version Fuels used in commercial transportation on inland waterways. Turbotax premier federal e file state 2010 download old version Any liquid used in a fractional ownership program aircraft as fuel. Turbotax premier federal e file state 2010 download old version The following terms are used throughout the discussion of fuel taxes. Turbotax premier federal e file state 2010 download old version Other terms are defined in the discussion of the specific fuels to which they pertain. Turbotax premier federal e file state 2010 download old version Agri-biodiesel. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version Approved terminal or refinery. Turbotax premier federal e file state 2010 download old version   This is a terminal operated by a registrant that is a terminal operator or a refinery operated by a registrant that is a refiner. Turbotax premier federal e file state 2010 download old version Biodiesel. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version Blended taxable fuel. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Blender. Turbotax premier federal e file state 2010 download old version   This is the person that produces blended taxable fuel. Turbotax premier federal e file state 2010 download old version Bulk transfer. Turbotax premier federal e file state 2010 download old version   This is the transfer of taxable fuel by pipeline or vessel. Turbotax premier federal e file state 2010 download old version Bulk transfer/terminal system. Turbotax premier federal e file state 2010 download old version   This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Cellulosic biofuel. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Also see Second generation biofuel below. Turbotax premier federal e file state 2010 download old version Diesel-water fuel emulsion. Turbotax premier federal e file state 2010 download old version   A diesel-water fuel emulsion means an emulsion at least 14% of which is water. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Dry lease aircraft exchange. Turbotax premier federal e file state 2010 download old version   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. Turbotax premier federal e file state 2010 download old version Enterer. Turbotax premier federal e file state 2010 download old version   This is the importer of record (under customs law) for the taxable fuel. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version If there is no importer of record, the owner at the time of entry into the United States is the enterer. Turbotax premier federal e file state 2010 download old version Entry. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version This does not apply to fuel brought into Puerto Rico (which is part of the U. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version customs territory), but does apply to fuel brought into the United States from Puerto Rico. Turbotax premier federal e file state 2010 download old version Fractional ownership aircraft program and fractional program aircraft. Turbotax premier federal e file state 2010 download old version   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. Turbotax premier federal e file state 2010 download old version Measurement of taxable fuel. Turbotax premier federal e file state 2010 download old version   Volumes of taxable fuel can be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. Turbotax premier federal e file state 2010 download old version Other fuels. Turbotax premier federal e file state 2010 download old version   See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. Turbotax premier federal e file state 2010 download old version Pipeline operator. Turbotax premier federal e file state 2010 download old version   This is the person that operates a pipeline within the bulk transfer/terminal system. Turbotax premier federal e file state 2010 download old version Position holder. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version A terminal operator that owns taxable fuel in its terminal is a position holder. Turbotax premier federal e file state 2010 download old version Rack. Turbotax premier federal e file state 2010 download old version   This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. Turbotax premier federal e file state 2010 download old version Refiner. Turbotax premier federal e file state 2010 download old version   This is any person that owns, operates, or otherwise controls a refinery. Turbotax premier federal e file state 2010 download old version Refinery. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version However, this term does not include a facility where only blended fuel, and no other type of fuel, is produced. Turbotax premier federal e file state 2010 download old version For this purpose, blended fuel is any mixture that would be blended taxable fuel if produced outside the bulk transfer/terminal system. Turbotax premier federal e file state 2010 download old version Registrant. Turbotax premier federal e file state 2010 download old version   This is a taxable fuel registrant (see Registration Requirements, later). Turbotax premier federal e file state 2010 download old version Removal. Turbotax premier federal e file state 2010 download old version   This is any physical transfer of taxable fuel. Turbotax premier federal e file state 2010 download old version It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels. Turbotax premier federal e file state 2010 download old version However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. Turbotax premier federal e file state 2010 download old version Renewable diesel. Turbotax premier federal e file state 2010 download old version   See Renewable Diesel Credits in chapter 2. Turbotax premier federal e file state 2010 download old version Sale. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Second generation biofuel. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version C. Turbotax premier federal e file state 2010 download old version 7545). Turbotax premier federal e file state 2010 download old version It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. Turbotax premier federal e file state 2010 download old version It is not alcohol of less than 150 proof (disregard any added denaturants). Turbotax premier federal e file state 2010 download old version See Form 6478 for more information. Turbotax premier federal e file state 2010 download old version State. Turbotax premier federal e file state 2010 download old version   This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. Turbotax premier federal e file state 2010 download old version An Indian tribal government is treated as a state only if transactions involve the exercise of an essential tribal government function. Turbotax premier federal e file state 2010 download old version Taxable fuel. Turbotax premier federal e file state 2010 download old version   This means gasoline, diesel fuel, and kerosene. Turbotax premier federal e file state 2010 download old version Terminal. Turbotax premier federal e file state 2010 download old version   This is a storage and distribution facility supplied by pipeline or vessel, and from which taxable fuel may be removed at a rack. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Terminal operator. Turbotax premier federal e file state 2010 download old version   This is any person that owns, operates, or otherwise controls a terminal. Turbotax premier federal e file state 2010 download old version Throughputter. Turbotax premier federal e file state 2010 download old version   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). Turbotax premier federal e file state 2010 download old version Vessel operator. Turbotax premier federal e file state 2010 download old version   This is the person that operates a vessel within the bulk transfer/terminal system. Turbotax premier federal e file state 2010 download old version However, vessel does not include a deep draft ocean-going vessel. Turbotax premier federal e file state 2010 download old version Information Returns Form 720-TO and Form 720-CS are information returns used to report monthly receipts and disbursements of liquid products. Turbotax premier federal e file state 2010 download old version A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. Turbotax premier federal e file state 2010 download old version For a list of products, see the product code table in the Instructions for Forms 720-TO and 720-CS. Turbotax premier federal e file state 2010 download old version The returns are due the last day of the month following the month in which the transaction occurs. Turbotax premier federal e file state 2010 download old version Generally, these returns can be filed on paper or electronically. Turbotax premier federal e file state 2010 download old version For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. Turbotax premier federal e file state 2010 download old version Publication 3536 is only available on the IRS website. Turbotax premier federal e file state 2010 download old version Form 720-TO. Turbotax premier federal e file state 2010 download old version   This information return is used by terminal operators to report receipts and disbursements of all liquid products to and from all approved terminals. Turbotax premier federal e file state 2010 download old version Each terminal operator must file a separate form for each approved terminal. Turbotax premier federal e file state 2010 download old version Form 720-CS. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. Turbotax premier federal e file state 2010 download old version See Form 637 for other persons who must register and for more information about registration. Turbotax premier federal e file state 2010 download old version Persons that are required to be registered. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version Persons that may register. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. Turbotax premier federal e file state 2010 download old version However, they must be registered to file claims for certain sales and uses of fuel. Turbotax premier federal e file state 2010 download old version See Form 637 for more information. Turbotax premier federal e file state 2010 download old version Taxable fuel registrant. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version The term registrant as used in the discussions of these fuels means a taxable fuel registrant. Turbotax premier federal e file state 2010 download old version Additional information. Turbotax premier federal e file state 2010 download old version   See the Form 637 instructions for the information you must submit when you apply for registration. Turbotax premier federal e file state 2010 download old version Failure to register. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version Gasoline and Aviation Gasoline Gasoline. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Gasoline also includes gasoline blendstocks, discussed later. Turbotax premier federal e file state 2010 download old version Aviation gasoline. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version Taxable Events The tax on gasoline is $. Turbotax premier federal e file state 2010 download old version 184 per gallon. Turbotax premier federal e file state 2010 download old version The tax on aviation gasoline is $. Turbotax premier federal e file state 2010 download old version 194 per gallon. Turbotax premier federal e file state 2010 download old version When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. Turbotax premier federal e file state 2010 download old version 141 per gallon. Turbotax premier federal e file state 2010 download old version See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. Turbotax premier federal e file state 2010 download old version Tax is imposed on the removal, entry, or sale of gasoline. Turbotax premier federal e file state 2010 download old version Each of these events is discussed later. Turbotax premier federal e file state 2010 download old version Also, see the special rules that apply to gasoline blendstocks, later. Turbotax premier federal e file state 2010 download old version If the tax is paid on the gasoline in more than one event, a refund may be allowed for the “second” tax paid. Turbotax premier federal e file state 2010 download old version See Refunds of Second Tax in chapter 2. Turbotax premier federal e file state 2010 download old version Removal from terminal. Turbotax premier federal e file state 2010 download old version   All removals of gasoline at a terminal rack are taxable. Turbotax premier federal e file state 2010 download old version The position holder for that gasoline is liable for the tax. Turbotax premier federal e file state 2010 download old version Two-party exchanges. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version The transaction is subject to a written contract. Turbotax premier federal e file state 2010 download old version Terminal operator's liability. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version   However, a terminal operator meeting all the following conditions at the time of the removal will not be liable for the tax. Turbotax premier federal e file state 2010 download old version The terminal operator is a registrant. Turbotax premier federal e file state 2010 download old version The terminal operator has an unexpired notification certificate (discussed later) from the position holder. Turbotax premier federal e file state 2010 download old version The terminal operator has no reason to believe any information on the certificate is false. Turbotax premier federal e file state 2010 download old version Removal from refinery. Turbotax premier federal e file state 2010 download old version   The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version It is made at the refinery rack. Turbotax premier federal e file state 2010 download old version The refiner is liable for the tax. Turbotax premier federal e file state 2010 download old version Exception. Turbotax premier federal e file state 2010 download old version   The tax does not apply to a removal of gasoline at the refinery rack if all the following requirements are met. Turbotax premier federal e file state 2010 download old version The gasoline is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. Turbotax premier federal e file state 2010 download old version The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. Turbotax premier federal e file state 2010 download old version The removal from the refinery is by railcar. Turbotax premier federal e file state 2010 download old version The same person operates the refinery and the facility at which the gasoline is received. Turbotax premier federal e file state 2010 download old version Entry into the United States. Turbotax premier federal e file state 2010 download old version   The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. Turbotax premier federal e file state 2010 download old version It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. Turbotax premier federal e file state 2010 download old version It is not made by bulk transfer. Turbotax premier federal e file state 2010 download old version The enterer is liable for the tax. Turbotax premier federal e file state 2010 download old version Importer of record's liability. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. Turbotax premier federal e file state 2010 download old version The importer of record has an unexpired notification certificate (discussed later) from the enterer. Turbotax premier federal e file state 2010 download old version The importer of record has no reason to believe any information in the certificate is false. Turbotax premier federal e file state 2010 download old version Customs bond. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version The position holder is liable for the tax. Turbotax premier federal e file state 2010 download old version The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. Turbotax premier federal e file state 2010 download old version However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. Turbotax premier federal e file state 2010 download old version Bulk transfers not received at approved terminal or refinery. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version No tax was previously imposed (as discussed earlier) on any of the following events. Turbotax premier federal e file state 2010 download old version The removal from the refinery. Turbotax premier federal e file state 2010 download old version The entry into the United States. Turbotax premier federal e file state 2010 download old version The removal from a terminal by an unregistered position holder. Turbotax premier federal e file state 2010 download old version Upon removal from the pipeline or vessel, the gasoline is not received at an approved terminal or refinery (or at another pipeline or vessel). Turbotax premier federal e file state 2010 download old version   The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. Turbotax premier federal e file state 2010 download old version However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. Turbotax premier federal e file state 2010 download old version The owner is a registrant. Turbotax premier federal e file state 2010 download old version The owner has an unexpired notification certificate (discussed later) from the operator of the terminal or refinery where the gasoline is received. Turbotax premier federal e file state 2010 download old version The owner has no reason to believe any information on the certificate is false. Turbotax premier federal e file state 2010 download old version The operator of the facility where the gasoline is received is liable for the tax if the owner meets these conditions. Turbotax premier federal e file state 2010 download old version The operator is jointly and severally liable if the owner does not meet these conditions. Turbotax premier federal e file state 2010 download old version Sales to unregistered person. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version   The seller is liable for the tax. Turbotax premier federal e file state 2010 download old version However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. Turbotax premier federal e file state 2010 download old version   The seller is a registrant. Turbotax premier federal e file state 2010 download old version The seller has an unexpired notification certificate (discussed later) from the buyer. Turbotax premier federal e file state 2010 download old version The seller has no reason to believe any information on the certificate is false. Turbotax premier federal e file state 2010 download old version The buyer of the gasoline is liable for the tax if the seller meets these conditions. Turbotax premier federal e file state 2010 download old version The buyer is jointly and severally liable if the seller does not meet these conditions. Turbotax premier federal e file state 2010 download old version Exception. Turbotax premier federal e file state 2010 download old version   The tax does not apply to a sale if all of the following apply. Turbotax premier federal e file state 2010 download old version The buyer's principal place of business is not in the United States. Turbotax premier federal e file state 2010 download old version The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. Turbotax premier federal e file state 2010 download old version The seller is a registrant and the exporter of record. Turbotax premier federal e file state 2010 download old version The fuel was exported. Turbotax premier federal e file state 2010 download old version Removal or sale of blended gasoline. Turbotax premier federal e file state 2010 download old version   The removal or sale of blended gasoline by the blender is taxable. Turbotax premier federal e file state 2010 download old version See Blended taxable fuel under Definitions, earlier. Turbotax premier federal e file state 2010 download old version   The blender is liable for the tax. Turbotax premier federal e file state 2010 download old version The tax is figured on the number of gallons not previously subject to the tax on gasoline. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version See Form 720 to report this tax. Turbotax premier federal e file state 2010 download old version You also must be registered with the IRS as a blender. Turbotax premier federal e file state 2010 download old version See Form 637. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version Notification certificate. Turbotax premier federal e file state 2010 download old version   The notification certificate is used to notify a person of the registration status of the registrant. Turbotax premier federal e file state 2010 download old version A copy of the registrant's letter of registration cannot be used as a notification certificate. Turbotax premier federal e file state 2010 download old version A model notification certificate is shown in the Appendix as Model Certificate C. Turbotax premier federal e file state 2010 download old version A notification certificate must contain all information necessary to complete the model. Turbotax premier federal e file state 2010 download old version   The certificate may be included as part of any business records normally used for a sale. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version The registrant must provide a new certificate if any information on a certificate has changed. Turbotax premier federal e file state 2010 download old version Additional persons liable. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version Gasoline Blendstocks Gasoline blendstocks may be subject to $. Turbotax premier federal e file state 2010 download old version 001 per gallon LUST tax as discussed below. Turbotax premier federal e file state 2010 download old version Gasoline includes gasoline blendstocks. Turbotax premier federal e file state 2010 download old version The previous discussions apply to these blendstocks. Turbotax premier federal e file state 2010 download old version However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. Turbotax premier federal e file state 2010 download old version 001 per gallon or are not subject to the excise tax. Turbotax premier federal e file state 2010 download old version Blendstocks. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version   However, gasoline blendstocks do not include any product that cannot be used without further processing in the production of finished gasoline. Turbotax premier federal e file state 2010 download old version Not used to produce finished gasoline. Turbotax premier federal e file state 2010 download old version   Gasoline blendstocks not used to produce finished gasoline are not taxable (other than LUST) if the following conditions are met. Turbotax premier federal e file state 2010 download old version Removals and entries not connected to sale. Turbotax premier federal e file state 2010 download old version   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant. Turbotax premier federal e file state 2010 download old version Removals and entries connected to sale. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version The person has an unexpired certificate (discussed later) from the buyer. Turbotax premier federal e file state 2010 download old version The person has no reason to believe any information in the certificate is false. Turbotax premier federal e file state 2010 download old version Sales after removal or entry. Turbotax premier federal e file state 2010 download old version   The sale of a gasoline blendstock that was not subject to tax on its nonbulk removal or entry, as discussed earlier, is taxable. Turbotax premier federal e file state 2010 download old version The seller is liable for the tax. Turbotax premier federal e file state 2010 download old version However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. Turbotax premier federal e file state 2010 download old version The seller has an unexpired certificate (discussed next) from the buyer. Turbotax premier federal e file state 2010 download old version The seller has no reason to believe any information in the certificate is false. Turbotax premier federal e file state 2010 download old version Certificate of buyer. Turbotax premier federal e file state 2010 download old version   The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. Turbotax premier federal e file state 2010 download old version The certificate may be included as part of any business records normally used for a sale. Turbotax premier federal e file state 2010 download old version A model certificate is shown in the Appendix as Model Certificate D. Turbotax premier federal e file state 2010 download old version The certificate must contain all information necessary to complete the model. Turbotax premier federal e file state 2010 download old version   A certificate expires on the earliest of the following dates. Turbotax premier federal e file state 2010 download old version The date 1 year after the effective date (not earlier than the date signed) of the certificate. Turbotax premier federal e file state 2010 download old version The date a new certificate is provided to the seller. Turbotax premier federal e file state 2010 download old version The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. Turbotax premier federal e file state 2010 download old version The buyer must provide a new certificate if any information on a certificate has changed. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version Received at approved terminal or refinery. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version The person is a registrant. Turbotax premier federal e file state 2010 download old version The person has an unexpired notification certificate (discussed earlier) from the operator of the terminal or refinery where the gasoline blendstocks are received. Turbotax premier federal e file state 2010 download old version The person has no reason to believe any information on the certificate is false. Turbotax premier federal e file state 2010 download old version Bulk transfers to registered industrial user. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Credits or Refunds. Turbotax premier federal e file state 2010 download old version   A credit or refund of the gasoline tax may be allowable if gasoline is used for a nontaxable purpose or exempt use. Turbotax premier federal e file state 2010 download old version For more information, see chapter 2. Turbotax premier federal e file state 2010 download old version Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version A liquid may possess this practical and commercial fitness even though the specified use is not the predominant use of the liquid. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Diesel fuel does not include gasoline, kerosene, excluded liquid, No. Turbotax premier federal e file state 2010 download old version 5 and No. Turbotax premier federal e file state 2010 download old version 6 fuel oils covered by ASTM specification D396, or F-76 (Fuel Naval Distillate) covered by military specification MIL-F-16884. Turbotax premier federal e file state 2010 download old version An excluded liquid is either of the following. Turbotax premier federal e file state 2010 download old version A liquid that contains less than 4% normal paraffins. Turbotax premier federal e file state 2010 download old version A liquid with all the following properties. Turbotax premier federal e file state 2010 download old version Distillation range of 125 degrees Fahrenheit or less. Turbotax premier federal e file state 2010 download old version Sulfur content of 10 ppm or less. Turbotax premier federal e file state 2010 download old version Minimum color of +27 Saybolt. Turbotax premier federal e file state 2010 download old version Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. Turbotax premier federal e file state 2010 download old version Kerosene. Turbotax premier federal e file state 2010 download old version   This means any of the following liquids. Turbotax premier federal e file state 2010 download old version One of the two grades of kerosene (No. Turbotax premier federal e file state 2010 download old version 1-K and No. Turbotax premier federal e file state 2010 download old version 2-K) covered by ASTM specification D3699. Turbotax premier federal e file state 2010 download old version 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). Turbotax premier federal e file state 2010 download old version See Kerosene for Use in Aviation, later. Turbotax premier federal e file state 2010 download old version   However, kerosene does not include excluded liquid, discussed earlier. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version Diesel-powered highway vehicle. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version Specially designed mobile machinery for nontransportation functions and vehicles specially designed for off-highway transportation are generally not considered diesel-powered highway vehicles. Turbotax premier federal e file state 2010 download old version For more information about these vehicles and for information about vehicles not considered highway vehicles, see Off-Highway Business Use (No. Turbotax premier federal e file state 2010 download old version 2) in chapter 2. Turbotax premier federal e file state 2010 download old version Diesel-powered train. Turbotax premier federal e file state 2010 download old version   This is any diesel-powered equipment or machinery that rides on rails. Turbotax premier federal e file state 2010 download old version The term includes a locomotive, work train, switching engine, and track maintenance machine. Turbotax premier federal e file state 2010 download old version Taxable Events The tax on diesel fuel and kerosene is $. Turbotax premier federal e file state 2010 download old version 244 per gallon. Turbotax premier federal e file state 2010 download old version It is imposed on the removal, entry, or sale of diesel fuel and kerosene. Turbotax premier federal e file state 2010 download old version Each of these events is discussed later. Turbotax premier federal e file state 2010 download old version Only the $. Turbotax premier federal e file state 2010 download old version 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version See Refunds of Second Tax in chapter 2. Turbotax premier federal e file state 2010 download old version Use in certain intercity and local buses. Turbotax premier federal e file state 2010 download old version   Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. Turbotax premier federal e file state 2010 download old version A claim for $. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version An intercity or local bus is a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. Turbotax premier federal e file state 2010 download old version The bus must be engaged in one of the following activities. Turbotax premier federal e file state 2010 download old version Scheduled transportation along regular routes regardless of the size of the bus. Turbotax premier federal e file state 2010 download old version Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Removal from terminal. Turbotax premier federal e file state 2010 download old version   All removals of diesel fuel and kerosene at a terminal rack are taxable. Turbotax premier federal e file state 2010 download old version The position holder for that fuel is liable for the tax. Turbotax premier federal e file state 2010 download old version Two-party exchanges. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version The exchange transaction occurs before or at the same time as completion of removal across the rack by the receiving person. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version The transaction is subject to a written contract. Turbotax premier federal e file state 2010 download old version Terminal operator's liability. Turbotax premier federal e file state 2010 download old version   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). Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version The terminal operator is a registrant. Turbotax premier federal e file state 2010 download old version The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. Turbotax premier federal e file state 2010 download old version The terminal operator has no reason to believe any information on the certificate is false. Turbotax premier federal e file state 2010 download old version Removal from refinery. Turbotax premier federal e file state 2010 download old version   The removal of diesel fuel or kerosene from a refinery is taxable if the removal meets either of the following conditions. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version It is made at the refinery rack. Turbotax premier federal e file state 2010 download old version The refiner is liable for the tax. Turbotax premier federal e file state 2010 download old version Exception. Turbotax premier federal e file state 2010 download old version   The tax does not apply to a removal of diesel fuel or kerosene at the refinery rack if all the following conditions are met. Turbotax premier federal e file state 2010 download old version The diesel fuel or kerosene is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. Turbotax premier federal e file state 2010 download old version The diesel fuel or kerosene is received at a facility operated by a registrant and located within the bulk transfer/terminal system. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Entry into the United States. Turbotax premier federal e file state 2010 download old version   The entry of diesel fuel or kerosene into the United States is taxable if the entry meets either of the following conditions. Turbotax premier federal e file state 2010 download old version It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. Turbotax premier federal e file state 2010 download old version It is not made by bulk transfer. Turbotax premier federal e file state 2010 download old version The enterer is liable for the tax. Turbotax premier federal e file state 2010 download old version Importer of record's liability. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. Turbotax premier federal e file state 2010 download old version The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. Turbotax premier federal e file state 2010 download old version The importer of record has no reason to believe any information in the certificate is false. Turbotax premier federal e file state 2010 download old version Customs bond. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version The position holder is liable for the tax. Turbotax premier federal e file state 2010 download old version The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. Turbotax premier federal e file state 2010 download old version However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. Turbotax premier federal e file state 2010 download old version Bulk transfers not received at approved terminal or refinery. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version No tax was previously imposed (as discussed earlier) on any of the following events. Turbotax premier federal e file state 2010 download old version The removal from the refinery. Turbotax premier federal e file state 2010 download old version The entry into the United States. Turbotax premier federal e file state 2010 download old version The removal from a terminal by an unregistered position holder. Turbotax premier federal e file state 2010 download old version 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). Turbotax premier federal e file state 2010 download old version   The owner of the diesel fuel or kerosene when it is removed from the pipeline or vessel is liable for the tax. Turbotax premier federal e file state 2010 download old version However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. Turbotax premier federal e file state 2010 download old version The owner is a registrant. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version The owner has no reason to believe any information on the certificate is false. Turbotax premier federal e file state 2010 download old version The operator of the facility where the diesel fuel or kerosene is received is liable for the tax if the owner meets these conditions. Turbotax premier federal e file state 2010 download old version The operator is jointly and severally liable if the owner does not meet these conditions. Turbotax premier federal e file state 2010 download old version Sales to unregistered person. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version   The seller is liable for the tax. Turbotax premier federal e file state 2010 download old version However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. Turbotax premier federal e file state 2010 download old version The seller is a registrant. Turbotax premier federal e file state 2010 download old version The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. Turbotax premier federal e file state 2010 download old version The seller has no reason to believe any information on the certificate is false. Turbotax premier federal e file state 2010 download old version The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. Turbotax premier federal e file state 2010 download old version The buyer is jointly and severally liable if the seller does not meet these conditions. Turbotax premier federal e file state 2010 download old version Exception. Turbotax premier federal e file state 2010 download old version   The tax does not apply to a sale if all of the following apply. Turbotax premier federal e file state 2010 download old version The buyer's principal place of business is not in the United States. Turbotax premier federal e file state 2010 download old version The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. Turbotax premier federal e file state 2010 download old version The seller is a registrant and the exporter of record. Turbotax premier federal e file state 2010 download old version The fuel was exported. Turbotax premier federal e file state 2010 download old version Removal or sale of blended diesel fuel or kerosene. Turbotax premier federal e file state 2010 download old version   The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. Turbotax premier federal e file state 2010 download old version Blended taxable fuel produced using biodiesel is subject to the tax. Turbotax premier federal e file state 2010 download old version See Blended taxable fuel under Definitions, earlier. Turbotax premier federal e file state 2010 download old version   The blender is liable for the tax. Turbotax premier federal e file state 2010 download old version The tax is figured on the number of gallons not previously subject to the tax. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version Generally, the biodiesel mixture must be diesel fuel (defined earlier). Turbotax premier federal e file state 2010 download old version See Form 720 to report this tax. Turbotax premier federal e file state 2010 download old version You also must be registered by the IRS as a blender. Turbotax premier federal e file state 2010 download old version See Form 637 for more information. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version Additional persons liable. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version Credits or Refunds. Turbotax premier federal e file state 2010 download old version   A credit or refund is allowable for the tax on undyed diesel fuel or undyed kerosene used for a nontaxable use. Turbotax premier federal e file state 2010 download old version For more information, see chapter 2. Turbotax premier federal e file state 2010 download old version Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. Turbotax premier federal e file state 2010 download old version 001 per gallon LUST tax as discussed below, unless the fuel is for export. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version The person otherwise liable for tax (for example, the position holder) is a registrant. Turbotax premier federal e file state 2010 download old version In the case of a removal from a terminal, the terminal is an approved terminal. Turbotax premier federal e file state 2010 download old version The diesel fuel or kerosene satisfies the dyeing requirements (described next). Turbotax premier federal e file state 2010 download old version Dyeing requirements. Turbotax premier federal e file state 2010 download old version   Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. Turbotax premier federal e file state 2010 download old version It contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Is indelibly dyed by mechanical injection. Turbotax premier federal e file state 2010 download old version See section 6 of Notice 2005-80 for transition rules that apply until final regulations are issued by the IRS. Turbotax premier federal e file state 2010 download old version Notice required. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version   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). Turbotax premier federal e file state 2010 download old version That seller is subject to the penalty described next. Turbotax premier federal e file state 2010 download old version Penalty. Turbotax premier federal e file state 2010 download old version   A penalty is imposed on a person if any of the following situations apply. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version The person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye in dyed fuel. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version   The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Turbotax premier federal e file state 2010 download old version After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Turbotax premier federal e file state 2010 download old version   This penalty is in addition to any tax imposed on the fuel. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version   If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. Turbotax premier federal e file state 2010 download old version However, the penalty applies only to dyed diesel fuel and dyed kerosene, while the back-up tax may apply to other fuels. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Exception to penalty. Turbotax premier federal e file state 2010 download old version   The penalty under item (3) will not apply in any of the following situations. Turbotax premier federal e file state 2010 download old version Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any undyed liquid and the resulting product meets the dyeing requirements. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version The alteration or attempted alteration occurs in an exempt area of Alaska. Turbotax premier federal e file state 2010 download old version See Removal for sale or use in Alaska, later. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Alaska and Feedstocks Tax of $. Turbotax premier federal e file state 2010 download old version 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). Turbotax premier federal e file state 2010 download old version Undyed kerosene used for feedstock purposes. Turbotax premier federal e file state 2010 download old version Removal for sale or use in Alaska. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version The removal or entry of any diesel fuel or kerosene is not taxed if all the following requirements are satisfied. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version In the case of a removal from a terminal, the terminal is an approved terminal. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version   If all three of the requirements above are not met, then tax is imposed at $. Turbotax premier federal e file state 2010 download old version 244 per gallon. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. Turbotax premier federal e file state 2010 download old version Later sales. Turbotax premier federal e file state 2010 download old version   The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. Turbotax premier federal e file state 2010 download old version The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. Turbotax premier federal e file state 2010 download old version However, the sale is not taxable (other than the LUST tax at $. Turbotax premier federal e file state 2010 download old version 001 per gallon) if all the following requirements are met. Turbotax premier federal e file state 2010 download old version The fuel is sold in Alaska for certain nontaxable uses. Turbotax premier federal e file state 2010 download old version The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. Turbotax premier federal e file state 2010 download old version The seller can show satisfactory evidence of the nontaxable nature of the transaction and has no reason to believe the evidence is false. Turbotax premier federal e file state 2010 download old version Feedstock purposes. Turbotax premier federal e file state 2010 download old version   The $. Turbotax premier federal e file state 2010 download old version 001 per gallon LUST tax is imposed on the removal or entry of undyed kerosene if all the following conditions are met. Turbotax premier federal e file state 2010 download old version The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. Turbotax premier federal e file state 2010 download old version In the case of a removal from a terminal, the terminal is an approved terminal. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version   If all of the requirements above are not met, then tax is imposed at $. Turbotax premier federal e file state 2010 download old version 244 per gallon. Turbotax premier federal e file state 2010 download old version   Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. Turbotax premier federal e file state 2010 download old version For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. Turbotax premier federal e file state 2010 download old version A feedstock user is a person that uses kerosene for a feedstock purpose. Turbotax premier federal e file state 2010 download old version A registered feedstock user is a person that has been registered by the IRS as a feedstock user. Turbotax premier federal e file state 2010 download old version See Registration Requirements, earlier. Turbotax premier federal e file state 2010 download old version Later sales. Turbotax premier federal e file state 2010 download old version   The excise tax ($. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version The tax is imposed at the time of the later sale and that seller is liable for the tax. Turbotax premier federal e file state 2010 download old version Certificate. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version The certificate may be included as part of any business records normally used for a sale. Turbotax premier federal e file state 2010 download old version A model certificate is shown in the Appendix as Model Certificate G. Turbotax premier federal e file state 2010 download old version Your certificate must contain all information necessary to complete the model. Turbotax premier federal e file state 2010 download old version   A certificate expires on the earliest of the following dates. Turbotax premier federal e file state 2010 download old version The date 1 year after the effective date (not earlier than the date signed) of the certificate. Turbotax premier federal e file state 2010 download old version The date the seller is provided a new certificate or notice that the current certificate is invalid. Turbotax premier federal e file state 2010 download old version The date the seller is notified the buyer's registration has been revoked or suspended. Turbotax premier federal e file state 2010 download old version   The buyer must provide a new certificate if any information on a certificate has changed. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. Turbotax premier federal e file state 2010 download old version Any undyed diesel fuel or undyed kerosene on which a credit or refund (for fuel used for a nontaxable purpose) has been allowed. Turbotax premier federal e file state 2010 download old version Any liquid other than gasoline, diesel fuel, or kerosene. Turbotax premier federal e file state 2010 download old version Generally, this back-up tax is imposed at a rate of $. Turbotax premier federal e file state 2010 download old version 244 per gallon. Turbotax premier federal e file state 2010 download old version Liability for tax. Turbotax premier federal e file state 2010 download old version   Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Exemptions from the back-up tax. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version A reduced tax rate of $. Turbotax premier federal e file state 2010 download old version 198 per gallon is imposed on a diesel-water fuel emulsion. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version 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 $. Turbotax premier federal e file state 2010 download old version 244 per gallon. Turbotax premier federal e file state 2010 download old version Credits or refunds. Turbotax premier federal e file state 2010 download old version   The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. Turbotax premier federal e file state 2010 download old version Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. Turbotax premier federal e file state 2010 download old version 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). Turbotax premier federal e file state 2010 download old version For kerosene removed directly from a terminal into the fuel tank of an aircraft for use in noncommercial aviation, the tax rate is $. Turbotax premier federal e file state 2010 download old version 219. Turbotax premier federal e file state 2010 download old version The rate of $. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version The airport terminal does not need to be a secured airport terminal for this rate to apply. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version For kerosene removed directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax is $. Turbotax premier federal e file state 2010 download old version 044 per gallon. Turbotax premier federal e file state 2010 download old version For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version See Terminal located within a secured area of an airport, later. Turbotax premier federal e file state 2010 download old version In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. Turbotax premier federal e file state 2010 download old version 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 $. Turbotax premier federal e file state 2010 download old version 001. Turbotax premier federal e file state 2010 download old version There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version See Terminal located within a secured area of an airport, later. Turbotax premier federal e file state 2010 download old version In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. Turbotax premier federal e file state 2010 download old version The position holder is liable for the $. Turbotax premier federal e file state 2010 download old version 001 per gallon tax. Turbotax premier federal e file state 2010 download old version For kerosene removed directly from a terminal into the fuel tank of an fractional ownership program aircraft after March 31, 2012, a surtax of $. Turbotax premier federal e file state 2010 download old version 141 per gallon applies. Turbotax premier federal e file state 2010 download old version Certain refueler trucks, tankers, and tank wagons treated as terminals. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version Such terminal is located within an area of an airport. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Information reporting will be required by terminal operators regarding this provision. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Terminal located within a secured area of an airport. Turbotax premier federal e file state 2010 download old version   See Notice 2005-4 and Notice 2005-80 for the list of terminals located within a secured area of an airport. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version 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 $. Turbotax premier federal e file state 2010 download old version 044 per gallon. Turbotax premier federal e file state 2010 download old version 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). Turbotax premier federal e file state 2010 download old version For example, for kerosene removed directly into the aircraft for use in military aircraft, the position holder is liable for the tax. Turbotax premier federal e file state 2010 download old version For the aircraft operator to be liable for the tax $. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Commercial aviation. Turbotax premier federal e file state 2010 download old version   Commercial aviation is any use of an aircraft in the business of transporting persons or property by air for pay. Turbotax premier federal e file state 2010 download old version However, commercial aviation does not include any of the following uses. Turbotax premier federal e file state 2010 download old version Any use exclusively for the purpose of skydiving. Turbotax premier federal e file state 2010 download old version Certain air transportation by seaplane. Turbotax premier federal e file state 2010 download old version See Seaplanes under Transportation of Persons by Air in chapter 4. Turbotax premier federal e file state 2010 download old version Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers. Turbotax premier federal e file state 2010 download old version For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. Turbotax premier federal e file state 2010 download old version Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. Turbotax premier federal e file state 2010 download old version See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. Turbotax premier federal e file state 2010 download old version 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 $. Turbotax premier federal e file state 2010 download old version 141 per gallon. Turbotax premier federal e file state 2010 download old version The fractional ownership program manager is liable for the tax. Turbotax premier federal e file state 2010 download old version The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. Turbotax premier federal e file state 2010 download old version If the surtax is imposed, the following air transportation taxes do not apply. Turbotax premier federal e file state 2010 download old version Transportation of persons by air. Turbotax premier federal e file state 2010 download old version Transportation of property by air. Turbotax premier federal e file state 2010 download old version Use of international air travel facilities. Turbotax premier federal e file state 2010 download old version These taxes are described under Air Transportation Taxes, later. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Fractional program aircraft. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version S. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version In such situations, the flight is not commercial aviation. Turbotax premier federal e file state 2010 download old version Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. Turbotax premier federal e file state 2010 download old version Fractional owner. Turbotax premier federal e file state 2010 download old version   Any person owning any interest (including the entire interest) in a fractional program aircraft. Turbotax premier federal e file state 2010 download old version Dry lease aircraft exchange. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version Special rule relating to deadhead service. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version More information. Turbotax premier federal e file state 2010 download old version   See section 4043 for more information on the surtax. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Certificate. Turbotax premier federal e file state 2010 download old version   The certificate may be included as part of any business records normally used for a sale. Turbotax premier federal e file state 2010 download old version See Model Certificate K in the Appendix. Turbotax premier federal e file state 2010 download old version   A certificate expires on the earliest of the following dates. Turbotax premier federal e file state 2010 download old version The date 1 year after the effective date (not earlier than the date signed) of the certificate. Turbotax premier federal e file state 2010 download old version The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. Turbotax premier federal e file state 2010 download old version The date the IRS or the buyer notifies the seller that the buyer's right to provide a certificate has been withdrawn. Turbotax premier federal e file state 2010 download old version   The buyer must provide a new certificate if any information on a certificate has changed. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version Exempt use. Turbotax premier federal e file state 2010 download old version   The rate on kerosene for use in aviation is $. Turbotax premier federal e file state 2010 download old version 001 (LUST tax) if it is removed from any refinery or terminal directly into the fuel tank of an aircraft for an exempt use. Turbotax premier federal e file state 2010 download old version An exempt use includes kerosene for the exclusive use of a state or local government. Turbotax premier federal e file state 2010 download old version There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. Turbotax premier federal e file state 2010 download old version Flash title transaction. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Reseller statement. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version Credits or Refunds. Turbotax premier federal e file state 2010 download old version   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). Turbotax premier federal e file state 2010 download old version A claim may be made by a registered ultimate vendor for certain sales. Turbotax premier federal e file state 2010 download old version For more information, see chapter 2. Turbotax premier federal e file state 2010 download old version Other Fuels (Including Alternative Fuels) Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under section 4081. Turbotax premier federal e file state 2010 download old version Other Fuels include alternative fuels. Turbotax premier federal e file state 2010 download old version 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. Turbotax premier federal e file state 2010 download old version Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. Turbotax premier federal e file state 2010 download old version Qualified methanol and ethanol fuels. Turbotax premier federal e file state 2010 download old version   Qualified ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from coal, including peat. Turbotax premier federal e file state 2010 download old version The tax rates are listed in the Instructions for Form 720. Turbotax premier federal e file state 2010 download old version Partially exempt methanol and ethanol fuels. Turbotax premier federal e file state 2010 download old version   A reduced tax rate applies to these fuels. Turbotax premier federal e file state 2010 download old version Partially exempt ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from natural gas. Turbotax premier federal e file state 2010 download old version The tax rates are listed in the Instructions for Form 720. Turbotax premier federal e file state 2010 download old version Motor vehicles. Turbotax premier federal e file state 2010 download old version   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. Turbotax premier federal e file state 2010 download old version They are propelled by a motor. Turbotax premier federal e file state 2010 download old version They are designed for carrying or towing loads from one place to another, regardless of the type of material or load carried or t