Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Amended Return

1040v Tax FormHow Do I File My 2010 Taxes For FreeFiling Taxes MilitaryTaxes H&r BlockFree Tax Filing Online 2012How To File Amended ReturnFill Out 1040x Form OnlineFederal Tax Forms 2011 EzDo State Taxes For FreeHow Soon Can I File My 2012 Taxes In 2013File My 2011 Taxes2010 Tax ReturnWho Can File 1040ezHandr Block ComHow To File An Amended Tax Return OnlineI Need To File My 2012 Federal TaxesH&r Block 1040ez1040ez Free Online FileDo My 2012 Taxes Online For FreeSelf Employed Tax Filing1040 Ez Tax ReturnFree Tax Estimator 2011Military Tax Deductions1040nr CalculatorFree 2012 Federal Tax FilingIncome Tax Preparation Software1040x Online SoftwareFile Past Taxes For Free1040x ExampleFree Turbotax For Military2014 State Tax FormsH And R Block ComFiling Self Employment TaxesRi 1040nr1040x Amended Tax ReturnFile AmendmentFile State Return2011 1040ez Form1040ez TaxFile Past Year Taxes

Amended Return

Amended return 11. Amended return   Patient-Centered Outcomes Research Fee Table of Contents The patient-centered outcomes research fee is imposed on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4376) for policy and plan years ending on or after October 1, 2012. Amended return Generally, references to taxes on Form 720 include this fee. Amended return Specified health insurance policies. Amended return   For issuers of specified health insurance policies, the fee for a policy year ending before October 1, 2013, is $1. Amended return 00, multiplied by the average number of lives covered under the policy for that policy year. Amended return Generally, issuers of specified health insurance polices must use one of the following four alternative methods to determine the average number of lives covered under a policy for the policy year. Amended return The actual count method. Amended return For policy years that end on or after October 1, 2012, issuers using the actual count method may begin counting lives covered under a policy as of May 14, 2012, rather than the first day of the policy year, and divide by the appropriate number of days remaining in the policy year. Amended return The snapshot method. Amended return For policy years that end on or after October 1, 2012, but that began before May 14, 2012, issuers using the snapshot method may use counts from quarters beginning on or after May 14, 2012, to determine the average number of lives covered under the policy. Amended return The member months method. Amended return And, 4. Amended return The state form method. Amended return The member months data and the data reported on state forms are based on the calendar year. Amended return To adjust for 2012, issuers will use a pro rata approach for calculating the average number of lives covered using the member months method or the state form method for 2012. Amended return For example, issuers using the member months number for 2012 will divide the member months number by 12 and multiply the resulting number by one quarter to arrive at the average number of lives covered for October through December 2012. Amended return Applicable self-insured health plans. Amended return   For plan sponsors of applicable self-insured health plans, the fee for a plan year ending on or after October 1, 2012, and ending before October 1, 2013 is $1. Amended return 00, multiplied by the average number of lives covered under the plan for that plan year. Amended return Generally, plan sponsors of applicable self-insured health plans must use one of the following three alternative methods to determine the average number of lives covered under a plan for the plan year. Amended return Actual count method. Amended return Snapshot method. Amended return Form 5500 method. Amended return However, for plan years beginning before July 11, 2012, and ending on or after October 1, 2012, plan sponsors may determine the average number of lives covered under the plan for the plan year using any reasonable method. Amended return Reporting and paying the fee. Amended return   File Form 720 annually to report and pay the fee on the second quarter Form 720, no later than July 31 of the calendar year immediately following the last day of the policy year or plan year to which the fee applies. Amended return If you file Form 720 only to report the fee, do not file Form 720 for the 1st, 3rd, or 4th quarters of the year. Amended return If you file Form 720 to report quarterly excise tax liability for the 1st, 3rd, or 4th quarter of the year (for example, filers reporting the foreign insurance tax (IRS No. Amended return 30)), do not make an entry on the line for IRS No. Amended return 133 on those filings. Amended return   Deposits are not required for this fee, so issuers and plan sponsors are not required to pay the fee using Electronic Federal Tax Payment System (EFTPS). Amended return   However, if the fee is paid using EFTPS, the payment should be applied to the second quarter. Amended return See Electronic deposit requirement under How To Make Deposits in chapter 13, later. Amended return More information. Amended return   For more information, including methods for calculating the average number of lives covered, see sections 4375, 4376, and 4377; also see T. Amended return D. Amended return 9602, which is on page 746 of I. Amended return R. Amended return B. Amended return 2012-52 at www. Amended return irs. Amended return gov/pub/irs-irbs/irb12-52. Amended return pdf. Amended return Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

SOI Tax Stats - Statistics by Form

Back to Tax Stats

Find your specific topic by using these selected IRS form numbers and titles.


 

Form Number  

   Form Title

706

United States Estate (and Generation-Skipping Transfer) Tax Return 

706NA

United States Estate (and Generation-Skipping Transfer) Tax Return: Estate of Nonresident Not a Citizen of the United States

709

United States Gift (and Generation-Skipping Transfer) Tax Return

720

Quarterly Federal Excise Tax Return

940

Employer's Annual Federal Unemployment (FUTA) Tax Return

990

Return of Organization Exempt from Income Tax

990-PF

Return of Private Foundation

990-T

Exempt Organization Business Income Tax Return

1040

U.S. Individual Income Tax Return

1040, Schedule C

U.S. Individual Income Tax Return: Profit or Loss from Business

1040, Schedule F

U.S. Individual Income Tax Return: Profit or Loss from Farming

1041

U.S. Income Tax Return for Estates and Trusts

1042-S

Foreign Person's U.S. Source Income Subject to Withholding

1065

U.S. Partnership Return of Income

1116

Foreign Tax Credit: Individuals

1118

Foreign Tax Credit: Corporations

1120

U.S. Corporation Income Tax Return

1120-F

U.S. Income Tax Return of a Foreign Corporation

1120-FSC

U.S. Income Tax Return of a Foreign Sales Corporation

1120S

U.S. Income Tax Return for an S Corporation

2555

Foreign Earned Income: U.S. Citizens

3520

Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts

5227

Split-Interest Trust Information Return

5471

Information Return of U.S. Person with Respect to Certain Foreign Corporations

5472

Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business

5500

Annual Return / Report of Employee Benefits Plan

5713

International Boycott Report

5735

Possessions Corporation Tax Credit under Sections 936 and 30A

8038

Information Return for Tax-Exempt Private Activity Bond Issues

8805

Foreign Partner's Information Statement of Section 1446 Withholding Tax

  


Back to Tax Stats

Page Last Reviewed or Updated: 29-Jan-2014

The Amended Return

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