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Website Efile Past Year Tax Returns

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Website Efile Past Year Tax Returns

Website efile past year tax returns Publication 529 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Website efile past year tax returns Tax questions. Website efile past year tax returns Useful Items - You may want to see: What's New Standard mileage rate. Website efile past year tax returns  The 2013 rate for business use of a vehicle is 56½ cents per mile. Website efile past year tax returns Reminders Future developments. Website efile past year tax returns  For the latest information about developments related to Publication 529, such as legislation enacted after it was published, go to www. Website efile past year tax returns irs. Website efile past year tax returns gov/pub529. Website efile past year tax returns Photographs of missing children. Website efile past year tax returns  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Website efile past year tax returns Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Website efile past year tax returns You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Website efile past year tax returns Introduction This publication explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR). Website efile past year tax returns You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Website efile past year tax returns This publication covers the following topics. Website efile past year tax returns Deductions subject to the 2% limit. Website efile past year tax returns Deductions not subject to the 2% limit. Website efile past year tax returns Expenses you cannot deduct. Website efile past year tax returns How to report your deductions. Website efile past year tax returns Some of the deductions previously discussed in this publication are adjustments to income rather than miscellaneous deductions. Website efile past year tax returns These include certain employee business expenses that must be listed on Form 2106 or Form 2106-EZ and some that are entered directly on Form 1040. Website efile past year tax returns Those deductions, which are discussed in Publication 463, Travel, Entertainment, Gift, and Car Expenses, include employee business expenses of officials paid on a fee basis and performing artists. Website efile past year tax returns Note. Website efile past year tax returns Generally, nonresident aliens are allowed miscellaneous itemized deductions to the extent they are directly related to income which is effectively connected with the conduct of a trade or business within the United States. Website efile past year tax returns You must keep records to verify your deductions. Website efile past year tax returns You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. Website efile past year tax returns For more information on recordkeeping, see Publication 552, Recordkeeping for Individuals. Website efile past year tax returns Comments and suggestions. Website efile past year tax returns   We welcome your comments about this publication and your suggestions for future editions. Website efile past year tax returns   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Website efile past year tax returns NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Website efile past year tax returns Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Website efile past year tax returns   You can send your comments from www. Website efile past year tax returns irs. Website efile past year tax returns gov/formspubs. Website efile past year tax returns Click on “More Information” and then on “Comment on Tax Forms and Publications. Website efile past year tax returns ”   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. Website efile past year tax returns Ordering forms and publications. Website efile past year tax returns   Visit www. Website efile past year tax returns irs. Website efile past year tax returns gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Website efile past year tax returns Internal Revenue Service 1201 N. Website efile past year tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Website efile past year tax returns   If you have a tax question, check the information available on IRS. Website efile past year tax returns gov or call 1-800-829-1040. Website efile past year tax returns We cannot answer tax questions sent to either of the above addresses. Website efile past year tax returns Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Website efile past year tax returns Prev  Up  Next   Home   More Online Publications
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Understanding your CP22E Notice

As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes.

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice and audit report carefully ― these will explain why you owe money on your taxes.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us if you disagree with the change(s) we made.
  • Correct the copy of your tax return that you kept for your records.

You may want to...


Answers to Common Questions

What should I do if I disagree with the changes you made?
If you've information relevant to your audit that we've not already considered and you've not already paid your bill in full, you may request an Audit Reconsideration. Refer to Publication 3598, What You Should Know About the Audit Reconsideration Process for additional information.

If you've already paid the amount due in full, you must file a formal claim using Form 1040X, Amended U.S. Individual Income Tax Return.

If you don't have additional information to provide, but you disagree with the results of your audit, you may appeal your case to the Appeals Office of the IRS. Refer to Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don’t Agree for additional information.

What happens if I can't pay the full amount I owe?
You can arrange to make a payment plan with us if you can't pay the full amount you owe.

Am I charged interest on the money I owe?
If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date.

Will I receive a penalty if I can’t pay the full amount?
Yes, you'll receive a late payment penalty. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

Can I set up a payment plan?
Yes. Call the toll-free number listed on the top right corner of your notice to discuss payment options or check out more information on payment options and how to make a payment arrangement.

There are other options, such as paying by credit card. Note: There may be a fee to pay by credit card.

What if I need to make another correction to my account?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

What if I have tried to get answers and after contacting IRS several times have not been successful?
Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.

The changes you have proposed are the result of actions by my spouse that I knew nothing about. Am I responsible for paying this bill?
You may qualify for innocent spouse relief. To request relief, you must file Form 8857, Request for Innocent Spouse Relief no later than 2 years after the date on which the IRS first attempted to collect the tax from you. Refer to Publication 971, Innocent Spouse Relief for additional information.

 

Page Last Reviewed or Updated: 03-Mar-2014

The Website Efile Past Year Tax Returns

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