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File state taxes online 13. File state taxes online   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File state taxes online Free help with your tax return. File state taxes online   You can get free help preparing your return nationwide from IRS-certified volunteers. File state taxes online The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File state taxes online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File state taxes online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File state taxes online In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File state taxes online To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File state taxes online gov, download the IRS2Go app, or call 1-800-906-9887. File state taxes online   As part of the TCE program, AARP offers the Tax-Aide counseling program. File state taxes online To find the nearest AARP Tax-Aide site, visit AARP's website at www. File state taxes online aarp. File state taxes online org/money/taxaide or call 1-888-227-7669. File state taxes online For more information on these programs, go to IRS. File state taxes online gov and enter “VITA” in the search box. File state taxes online Internet. File state taxes online    IRS. File state taxes online gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File state taxes online Download the free IRS2Go app from the iTunes app store or from Google Play. File state taxes online Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File state taxes online Check the status of your 2013 refund with the Where's My Refund? application on IRS. File state taxes online gov or download the IRS2Go app and select the Refund Status option. File state taxes online The IRS issues more than 9 out of 10 refunds in less than 21 days. File state taxes online Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. File state taxes online You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File state taxes online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File state taxes online Use the Interactive Tax Assistant (ITA) to research your tax questions. File state taxes online No need to wait on the phone or stand in line. File state taxes online The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. File state taxes online When you reach the response screen, you can print the entire interview and the final response for your records. File state taxes online New subject areas are added on a regular basis. File state taxes online  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File state taxes online gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File state taxes online You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File state taxes online The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File state taxes online When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. File state taxes online Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. File state taxes online You can also ask the IRS to mail a return or an account transcript to you. File state taxes online Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File state taxes online gov or by calling 1-800-908-9946. File state taxes online Tax return and tax account transcripts are generally available for the current year and the past three years. File state taxes online Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File state taxes online Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File state taxes online If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. File state taxes online Check the status of your amended return using Where's My Amended Return? Go to IRS. File state taxes online gov and enter Where's My Amended Return? in the search box. File state taxes online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File state taxes online It can take up to 3 weeks from the date you mailed it to show up in our system. File state taxes online Make a payment using one of several safe and convenient electronic payment options available on IRS. File state taxes online gov. File state taxes online Select the Payment tab on the front page of IRS. File state taxes online gov for more information. File state taxes online Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File state taxes online Figure your income tax withholding with the IRS Withholding Calculator on IRS. File state taxes online gov. File state taxes online Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File state taxes online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File state taxes online gov. File state taxes online Request an Electronic Filing PIN by going to IRS. File state taxes online gov and entering Electronic Filing PIN in the search box. File state taxes online Download forms, instructions and publications, including accessible versions for people with disabilities. File state taxes online Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File state taxes online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File state taxes online An employee can answer questions about your tax account or help you set up a payment plan. File state taxes online Before you visit, check the Office Locator on IRS. File state taxes online gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File state taxes online If you have a special need, such as a disability, you can request an appointment. File state taxes online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File state taxes online Apply for an Employer Identification Number (EIN). File state taxes online Go to IRS. File state taxes online gov and enter Apply for an EIN in the search box. File state taxes online Read the Internal Revenue Code, regulations, or other official guidance. File state taxes online Read Internal Revenue Bulletins. File state taxes online Sign up to receive local and national tax news and more by email. File state taxes online Just click on “subscriptions” above the search box on IRS. File state taxes online gov and choose from a variety of options. File state taxes online    Phone. File state taxes online You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File state taxes online Download the free IRS2Go app from the iTunes app store or from Google Play. File state taxes online Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File state taxes online gov, or download the IRS2Go app. File state taxes online Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File state taxes online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File state taxes online Most VITA and TCE sites offer free electronic filing. File state taxes online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File state taxes online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File state taxes online Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. File state taxes online If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File state taxes online The IRS issues more than 9 out of 10 refunds in less than 21 days. File state taxes online Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File state taxes online Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. File state taxes online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File state taxes online Note, the above information is for our automated hotline. File state taxes online Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. File state taxes online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File state taxes online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File state taxes online It can take up to 3 weeks from the date you mailed it to show up in our system. File state taxes online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). File state taxes online You should receive your order within 10 business days. File state taxes online Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File state taxes online If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. File state taxes online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File state taxes online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File state taxes online These individuals can also contact the IRS through relay services such as the Federal Relay Service. File state taxes online    Walk-in. File state taxes online You can find a selection of forms, publications and services — in-person. File state taxes online Products. File state taxes online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File state taxes online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File state taxes online Services. File state taxes online You can walk in to your local TAC for face-to-face tax help. File state taxes online An employee can answer questions about your tax account or help you set up a payment plan. File state taxes online Before visiting, use the Office Locator tool on IRS. File state taxes online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File state taxes online    Mail. File state taxes online You can send your order for forms, instructions, and publications to the address below. File state taxes online You should receive a response within 10 business days after your request is received. File state taxes online Internal Revenue Service 1201 N. File state taxes online Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File state taxes online The Taxpayer Advocate Service (TAS) is your voice at the IRS. File state taxes online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File state taxes online   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File state taxes online We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File state taxes online You face (or your business is facing) an immediate threat of adverse action. File state taxes online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File state taxes online   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File state taxes online Here's why we can help: TAS is an independent organization within the IRS. File state taxes online Our advocates know how to work with the IRS. File state taxes online Our services are free and tailored to meet your needs. File state taxes online We have offices in every state, the District of Columbia, and Puerto Rico. File state taxes online   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. File state taxes online   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File state taxes online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File state taxes online Low Income Taxpayer Clinics. File state taxes online   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. File state taxes online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File state taxes online Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. File state taxes online Prev  Up  Next   Home   More Online Publications
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Credits & Deductions

There are a variety of credits and deductions for individual and business taxpayers. 

The Earned Income Tax Credit, and the Child and Dependent Care Credit help millions of families every year. There are also a number of credits for small and large businesses. You may have taken deductions when you prepared your annual tax return. In addition to the standard deduction for individuals, common deductions include home mortgage interest, state and local tax, and charitable contributions. Many business expenses are deductible as well.

 Individual Credits

 

 Business Credits

 
 

 Individual Deductions

 

Business Deductions

 

 

 

 

Page Last Reviewed or Updated: 27-Aug-2013

The File State Taxes Online

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