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

File My State Taxes For Free

File Back Tax Returns OnlineTax ChartIrs Tax Form 940 2012Amend A 2012 Tax ReturnIrs.gov 1040x FormEfile 2009 Taxes1040ez 2009 Tax FormFree H&r Block TaxFiling Taxes As A College StudentH&r Block Free Edition1040ez FormsCan You File Taxes On UnemploymentAmended ReturnFederal 1040xH & R Block Online TaxesFree Efile For State TaxesCan I Still File My 2011 Tax ReturnFile 2010 TaxHow To File Amended ReturnE File TaxesMilitary Taxes Online2010 Form 1040Amended 1040How Long Do I Have To File An Amended Tax ReturnIrs Forms 2011Ez Tax Form 2011Free E File 2012Happens If I Didn't File Taxes Last YearTaxact 1040ezEz Tax Form 2013Free 2012 Tax FilingFile Back Taxes For FreeInstructionsState Tax ReturnsIrs Form State Tax Forms1040 Ez FileIncome Tax SoftwareIrs 1040ez File OnlineTurbotax 1040ez FreeAmend 2009 Tax Return

File My State Taxes For Free

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

Negative Information In Your Credit Report

Negative information concerning your use of credit can be kept in your credit report for seven years. A bankruptcy can be kept for 10 years, and unpaid tax liens for 15 years. Information about a lawsuit or an unpaid judgment against you can be reported for seven years or until the statute of limitations runs out, whichever is longer. Inquiries remain on your report for two years.

Anyone who denies you credit, housing, insurance, or a job as a result of a credit report must give you the name, address, and telephone number of the credit reporting agency (CRA) that provided the report. Under the Fair Credit Reporting Act (FCRA), you have the right to request a free report within 60 days if a company denies you credit based on the report.

If there is inaccurate or incomplete information in your credit report:

  • Contact both the credit reporting agency and the company that provided the information to the CRA.
  • Tell the CRA in writing what information you believe is inaccurate. Keep a copy of all correspondence.

Under The Fair Credit Reporting Act, the information provider is required to investigate and report the results to the CRA. If the information is found to be incorrect, it must notify all nationwide CRAs to correct your file. If the investigation does not solve your dispute, ask that your statement concerning the dispute be included in your file. A notice of your dispute must be included anytime the CRA reports the negative item.

If the information is accurate, only time, hard work, and a personal debt repayment plan will improve your credit report. Credit repair companies advertise they can erase bad credit for a hefty fee. Don't believe it. Under the Credit Repair Organizations Act, credit repair companies can't require you to pay until they have completed promised services. They must also give you:

  • A copy of the "Consumer Credit File Rights Under State and Federal Law" before you sign a contract.
  • A written contract that spells out your rights and obligations.
  • Three days to cancel without paying any fees.

Some credit repair companies promise to help you establish a whole new credit identity. You can be charged with fraud if you use the mail or telephone to apply for credit with false information. It is also a federal crime to make false statements on a loan or credit application, to give a false Social Security number, or to obtain an Employer Identification Number from the Internal Revenue Service under false pretences.

If you have lost money to a credit repair scam, contact your local consumer protection office or use the National Fraud Information Center complaint form.

The File My State Taxes For Free

File my state taxes for free Index A Affiliated corporations, Aircraft used by affiliated corporations. File my state taxes for free Agri-biodiesel, defined, Agri-biodiesel. File my state taxes for free Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. File my state taxes for free Alaska, Transportation between the continental U. File my state taxes for free S. File my state taxes for free and Alaska or Hawaii. File my state taxes for free , Transportation within Alaska or Hawaii. File my state taxes for free , Alaska and Hawaii. File my state taxes for free Baggage, Excess baggage. File my state taxes for free Bonus tickets, Bonus tickets. File my state taxes for free Credits or refunds, Credits or refunds. File my state taxes for free Exemptions, Exemptions. File my state taxes for free Export, Exportation. File my state taxes for free Fixed-wing aircraft, Fixed-wing aircraft uses. File my state taxes for free Hawaii, Transportation between the continental U. File my state taxes for free S. File my state taxes for free and Alaska or Hawaii. File my state taxes for free , Transportation within Alaska or Hawaii. File my state taxes for free , Alaska and Hawaii. File my state taxes for free Helicopters, Certain helicopter uses. File my state taxes for free , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. File my state taxes for free Package tours, Package tours. File my state taxes for free Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. File my state taxes for free , Liability for tax. File my state taxes for free Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. File my state taxes for free Travel agency, Liability for tax. File my state taxes for free Uninterrupted international, Uninterrupted international air transportation. File my state taxes for free Aircraft, Fixed-wing aircraft uses. File my state taxes for free Affiliated corporations, Aircraft used by affiliated corporations. File my state taxes for free Small planes, Small aircraft. File my state taxes for free Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. File my state taxes for free 15). File my state taxes for free Alaska Air transportation taxes, Transportation between the continental U. File my state taxes for free S. File my state taxes for free and Alaska or Hawaii. File my state taxes for free Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. File my state taxes for free Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. File my state taxes for free Alternative fuel, defined, Other fuels. File my state taxes for free American Red Cross, International organizations and the American Red Cross. File my state taxes for free Answering service, Answering services. File my state taxes for free Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. File my state taxes for free Approved terminal, defined, Approved terminal or refinery. File my state taxes for free Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. File my state taxes for free B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. File my state taxes for free Blended taxable fuel, defined, Blended taxable fuel. File my state taxes for free Blender, defined, Blender. File my state taxes for free Blocked pump, Blocked pump. File my state taxes for free Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. File my state taxes for free 11). File my state taxes for free , Qualified blood collector organizations. File my state taxes for free Boats, In a boat engaged in commercial fishing (No. File my state taxes for free 4). File my state taxes for free Bonus tickets, Bonus tickets. File my state taxes for free Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. File my state taxes for free Bulk transfer/terminal system, defined, Bulk transfer/terminal system. File my state taxes for free Buses, In certain intercity and local buses (No. File my state taxes for free 5). File my state taxes for free , In a qualified local bus (No. File my state taxes for free 6). File my state taxes for free , In a school bus (No. File my state taxes for free 7). File my state taxes for free Tire tax, Qualifying intercity or local bus. File my state taxes for free C Cellulosic biofuel, Cellulosic biofuel. File my state taxes for free Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. File my state taxes for free Exemptions, Exemption from tax. File my state taxes for free Producer, Coal Production, Coal production. File my state taxes for free Selling price, Determining tonnage or selling price. File my state taxes for free Tax rates, Tax rates. File my state taxes for free Coin-operated telephones, Coin-operated telephones. File my state taxes for free Comments, Comments and suggestions. File my state taxes for free Commercial aviation, In commercial aviation (other than foreign trade). File my state taxes for free Commercial fishing, In a boat engaged in commercial fishing (No. File my state taxes for free 4). File my state taxes for free Commercial waterway transportation, Commercial waterway transportation. File my state taxes for free Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. File my state taxes for free Local telephone service, Local telephone service. File my state taxes for free Local-only service, Local-only service. File my state taxes for free Private communication service, Private communication service. File my state taxes for free Teletypewriter exchange service, Teletypewriter exchange service. File my state taxes for free Credit card purchases Aviation gasoline, Credit card purchases. File my state taxes for free Gasoline, Credit card purchases. File my state taxes for free Kerosene for use in aviation, Credit card purchases. File my state taxes for free Undyed diesel fuel, Credit Card Purchases. File my state taxes for free Undyed kerosene, Credit Card Purchases. File my state taxes for free Credit or refund Gas guzzler tax, Credit or refund. File my state taxes for free Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. File my state taxes for free Retail tax, Credits or refunds. File my state taxes for free Tire tax, Credit or refund. File my state taxes for free Vaccines, Credit or refund. File my state taxes for free Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. File my state taxes for free Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. File my state taxes for free Enterer, defined, Enterer. File my state taxes for free Entry, defined, Entry. File my state taxes for free Environmental taxes Credit or refund, Credits or refunds. File my state taxes for free Exceptions, Exceptions. File my state taxes for free Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. File my state taxes for free Exempt communication services American Red Cross, International organizations and the American Red Cross. File my state taxes for free Answering service, Answering services. File my state taxes for free Coin-operated telephones, Coin-operated telephones. File my state taxes for free Installation charges, Installation charges. File my state taxes for free International organizations, International organizations and the American Red Cross. File my state taxes for free Mobile radio telephone service, Mobile radio telephone service. File my state taxes for free News services, News services. File my state taxes for free Nonprofit educational organizations, Nonprofit educational organizations. File my state taxes for free Nonprofit hospitals, Nonprofit hospitals. File my state taxes for free Private communication service, Private communication service. File my state taxes for free Qualified blood collector organizations, Qualified blood collector organizations. File my state taxes for free Radio broadcasts, News services. File my state taxes for free Security systems, Telephone-operated security systems. File my state taxes for free Exempt sales, heavy trucks, Sales exempt from tax. File my state taxes for free Exemptions Air transportation taxes, Exemptions. File my state taxes for free Bonus tickets, Bonus tickets. File my state taxes for free Coal, Exemption from tax. File my state taxes for free Communications taxes, Exemptions Federal government, Federal, state, and local government. File my state taxes for free Fixed-wing aircraft, Fixed-wing aircraft uses. File my state taxes for free For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. File my state taxes for free Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. File my state taxes for free Military personnel, Military personnel on international trips. File my state taxes for free Nonprofit educational organizations, Federal, state, and local government. File my state taxes for free , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. File my state taxes for free , Exemptions Taxable tires, Tires exempt from tax. File my state taxes for free Vessel supplies, Exemptions Export, Export (No. File my state taxes for free 3). File my state taxes for free Exported taxable fuel, Exported taxable fuel. File my state taxes for free F Farming, On a farm for farming purposes (No. File my state taxes for free 1). File my state taxes for free Federal government, Federal, state, and local government. File my state taxes for free Fishing, In a boat engaged in commercial fishing (No. File my state taxes for free 4). File my state taxes for free Fishing rods and fishing poles. File my state taxes for free , Fishing rods and fishing poles. File my state taxes for free Fishing tackle boxes, Fishing tackle boxes. File my state taxes for free Fixed-wing aircraft, Fixed-wing aircraft uses. File my state taxes for free Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. File my state taxes for free 9). File my state taxes for free Form 1363, Exportation. File my state taxes for free 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. File my state taxes for free , Attachments to Form 720. File my state taxes for free 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. File my state taxes for free 720, Claiming A Refund, Form 6197. File my state taxes for free , Filing Form 720 720X, Form 720X. File my state taxes for free 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. File my state taxes for free Due dates, Due dates. File my state taxes for free Final return, Final return. File my state taxes for free Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. File my state taxes for free Gas guzzler tax Automobiles, Automobiles. File my state taxes for free Credit or refund, Credit or refund. File my state taxes for free Limousines, Automobiles. File my state taxes for free Vehicles not subject to tax, Vehicles not subject to tax. File my state taxes for free Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. File my state taxes for free H Hawaii, air transportation taxes, Transportation between the continental U. File my state taxes for free S. File my state taxes for free and Alaska or Hawaii. File my state taxes for free Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. File my state taxes for free Further manufacture, Further manufacture. File my state taxes for free Installment sales, Installment sales. File my state taxes for free Parts or accessories, Parts or accessories. File my state taxes for free Presumptive retail sales price, Presumptive retail sales price. File my state taxes for free Related persons, Related person. File my state taxes for free Separate purchases, Separate purchase. File my state taxes for free Tax base, Determination of tax base. File my state taxes for free Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. File my state taxes for free Help (see Tax help) Highway vehicle, Highway vehicle. File my state taxes for free , In a highway vehicle owned by the United States that is not used on a highway (No. File my state taxes for free 12). File my state taxes for free Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. File my state taxes for free I Identifying number, Taxpayer identification number. File my state taxes for free Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. File my state taxes for free 5). File my state taxes for free Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. File my state taxes for free Local-only service, Local-only service. File my state taxes for free M Manufacturer, defined, Manufacturer. File my state taxes for free Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. File my state taxes for free Lease payments, Partial payments. File my state taxes for free Partial payments, Partial payments. File my state taxes for free Registration, Registration requirements. File my state taxes for free Related person, Related person. File my state taxes for free Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. File my state taxes for free Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. File my state taxes for free Military aircraft, In military aircraft (No. File my state taxes for free 16). File my state taxes for free Mobile radio telephone service, Mobile radio telephone service. File my state taxes for free N News services, News services. File my state taxes for free Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. File my state taxes for free 13). File my state taxes for free Nonprofit educational organization use and state use, Nonprofit educational organization and state use. File my state taxes for free Nonprofit educational organizations, Nonprofit educational organizations. File my state taxes for free , Federal, state, and local government. File my state taxes for free Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. File my state taxes for free 2). File my state taxes for free Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. File my state taxes for free Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. File my state taxes for free Dyed kerosene, Penalty. File my state taxes for free Pipeline operator, defined, Pipeline operator. File my state taxes for free Position holder, defined, Position holder. File my state taxes for free Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. File my state taxes for free 6). File my state taxes for free R Rack, defined, Rack. File my state taxes for free Radio broadcasts, News services. File my state taxes for free Records, Refiner, defined, Refiner. File my state taxes for free Refinery, defined, Refinery. File my state taxes for free Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. File my state taxes for free Registrant, Taxable fuel registrant. File my state taxes for free Registrant, defined, Registrant. File my state taxes for free Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. File my state taxes for free Sport fishing equipment, Related person. File my state taxes for free Removal, defined, Removal. File my state taxes for free Retail tax Credits or refunds, Credits or refunds. File my state taxes for free Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. File my state taxes for free S Sale, defined, Sale. File my state taxes for free Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. File my state taxes for free Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. File my state taxes for free Cost of transportation, Manufacturers taxes based on sale price. File my state taxes for free Delivery costs, Manufacturers taxes based on sale price. File my state taxes for free Discounts, Manufacturers taxes based on sale price. File my state taxes for free Installation costs, Manufacturers taxes based on sale price. File my state taxes for free Insurance costs, Manufacturers taxes based on sale price. File my state taxes for free Local advertising charges, Manufacturers taxes based on sale price. File my state taxes for free Manufacturers excise tax, Manufacturers taxes based on sale price. File my state taxes for free Rebates, Manufacturers taxes based on sale price. File my state taxes for free Retail dealer preparation costs, Manufacturers taxes based on sale price. File my state taxes for free Warranty charges, Manufacturers taxes based on sale price. File my state taxes for free School bus, In a school bus (No. File my state taxes for free 7). File my state taxes for free Second generation biofuel, Second generation biofuel. File my state taxes for free Security systems, Telephone-operated security systems. File my state taxes for free Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. File my state taxes for free Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. File my state taxes for free State and local governments, Federal, state, and local government. File my state taxes for free State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. File my state taxes for free 14). File my state taxes for free State or nonprofit educational organization use, Sales by registered ultimate vendors. File my state taxes for free State use, Registered ultimate vendor (state use). File my state taxes for free , State use. File my state taxes for free State, defined, State. File my state taxes for free Suggestions, Comments and suggestions. File my state taxes for free T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. File my state taxes for free Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. File my state taxes for free Electric outboard motor, Electric outboard boat motors. File my state taxes for free International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. File my state taxes for free Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. File my state taxes for free Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. File my state taxes for free Teletypewriter exchange service, Teletypewriter exchange service. File my state taxes for free Terminal operator, defined, Terminal operator. File my state taxes for free Terminal, defined, Terminal. File my state taxes for free Throughputter, defined, Throughputter. File my state taxes for free Tires Credit against heavy truck tax, Tire credit. File my state taxes for free Credit or refund of tax, Credit or refund. File my state taxes for free Train, Use in a train. File my state taxes for free Train (Diesel-powered), Diesel-powered train. File my state taxes for free Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. File my state taxes for free TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. File my state taxes for free , Two-party exchanges. File my state taxes for free U Ultimate purchaser, Ultimate purchaser. File my state taxes for free Uninterrupted international air transportation, Uninterrupted international air transportation. File my state taxes for free , Military personnel on international trips. File my state taxes for free Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. File my state taxes for free 8). File my state taxes for free Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. File my state taxes for free Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. File my state taxes for free Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. File my state taxes for free Law enforcement, Vehicles not subject to tax. File my state taxes for free Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. File my state taxes for free Vessel operator, defined, Vessel operator. File my state taxes for free W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications