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How To Amend A Tax Return 2012

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How To Amend A Tax Return 2012

How to amend a tax return 2012 1. How to amend a tax return 2012   Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. How to amend a tax return 2012 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. How to amend a tax return 2012 Reseller statement. How to amend a tax return 2012 Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. How to amend a tax return 2012 Deep-draft ocean-going vessels. How to amend a tax return 2012 Passenger vessels. How to amend a tax return 2012 Ocean-going barges. How to amend a tax return 2012 State or local governments. How to amend a tax return 2012 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. How to amend a tax return 2012 Gasoline, including aviation gasoline and gasoline blendstocks. How to amend a tax return 2012 Diesel fuel, including dyed diesel fuel. How to amend a tax return 2012 Diesel-water fuel emulsion. How to amend a tax return 2012 Kerosene, including dyed kerosene and kerosene used in aviation. How to amend a tax return 2012 Other Fuels (including alternative fuels). How to amend a tax return 2012 Compressed natural gas (CNG). How to amend a tax return 2012 Fuels used in commercial transportation on inland waterways. How to amend a tax return 2012 Any liquid used in a fractional ownership program aircraft as fuel. How to amend a tax return 2012 The following terms are used throughout the discussion of fuel taxes. How to amend a tax return 2012 Other terms are defined in the discussion of the specific fuels to which they pertain. How to amend a tax return 2012 Agri-biodiesel. How to amend a tax return 2012   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. How to amend a tax return 2012 Approved terminal or refinery. How to amend a tax return 2012   This is a terminal operated by a registrant that is a terminal operator or a refinery operated by a registrant that is a refiner. How to amend a tax return 2012 Biodiesel. How to amend a tax return 2012   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. How to amend a tax return 2012 Blended taxable fuel. How to amend a tax return 2012   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. How to amend a tax return 2012 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. How to amend a tax return 2012 Blender. How to amend a tax return 2012   This is the person that produces blended taxable fuel. How to amend a tax return 2012 Bulk transfer. How to amend a tax return 2012   This is the transfer of taxable fuel by pipeline or vessel. How to amend a tax return 2012 Bulk transfer/terminal system. How to amend a tax return 2012   This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. How to amend a tax return 2012 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. How to amend a tax return 2012 Cellulosic biofuel. How to amend a tax return 2012   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. How to amend a tax return 2012 Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). How to amend a tax return 2012 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. How to amend a tax return 2012 Also see Second generation biofuel below. How to amend a tax return 2012 Diesel-water fuel emulsion. How to amend a tax return 2012   A diesel-water fuel emulsion means an emulsion at least 14% of which is water. How to amend a tax return 2012 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. How to amend a tax return 2012 Dry lease aircraft exchange. How to amend a tax return 2012   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. How to amend a tax return 2012 Enterer. How to amend a tax return 2012   This is the importer of record (under customs law) for the taxable fuel. How to amend a tax return 2012 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. How to amend a tax return 2012 If there is no importer of record, the owner at the time of entry into the United States is the enterer. How to amend a tax return 2012 Entry. How to amend a tax return 2012   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. How to amend a tax return 2012 This does not apply to fuel brought into Puerto Rico (which is part of the U. How to amend a tax return 2012 S. How to amend a tax return 2012 customs territory), but does apply to fuel brought into the United States from Puerto Rico. How to amend a tax return 2012 Fractional ownership aircraft program and fractional program aircraft. How to amend a tax return 2012   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. How to amend a tax return 2012 Measurement of taxable fuel. How to amend a tax return 2012   Volumes of taxable fuel can be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. How to amend a tax return 2012 Other fuels. How to amend a tax return 2012   See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. How to amend a tax return 2012 Pipeline operator. How to amend a tax return 2012   This is the person that operates a pipeline within the bulk transfer/terminal system. How to amend a tax return 2012 Position holder. How to amend a tax return 2012   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. How to amend a tax return 2012 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. How to amend a tax return 2012 A terminal operator that owns taxable fuel in its terminal is a position holder. How to amend a tax return 2012 Rack. How to amend a tax return 2012   This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. How to amend a tax return 2012 Refiner. How to amend a tax return 2012   This is any person that owns, operates, or otherwise controls a refinery. How to amend a tax return 2012 Refinery. How to amend a tax return 2012   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. How to amend a tax return 2012 However, this term does not include a facility where only blended fuel, and no other type of fuel, is produced. How to amend a tax return 2012 For this purpose, blended fuel is any mixture that would be blended taxable fuel if produced outside the bulk transfer/terminal system. How to amend a tax return 2012 Registrant. How to amend a tax return 2012   This is a taxable fuel registrant (see Registration Requirements, later). How to amend a tax return 2012 Removal. How to amend a tax return 2012   This is any physical transfer of taxable fuel. How to amend a tax return 2012 It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels. How to amend a tax return 2012 However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. How to amend a tax return 2012 Renewable diesel. How to amend a tax return 2012   See Renewable Diesel Credits in chapter 2. How to amend a tax return 2012 Sale. How to amend a tax return 2012   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. How to amend a tax return 2012 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. How to amend a tax return 2012 Second generation biofuel. How to amend a tax return 2012   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. How to amend a tax return 2012 S. How to amend a tax return 2012 C. How to amend a tax return 2012 7545). How to amend a tax return 2012 It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. How to amend a tax return 2012 It is not alcohol of less than 150 proof (disregard any added denaturants). How to amend a tax return 2012 See Form 6478 for more information. How to amend a tax return 2012 State. How to amend a tax return 2012   This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. How to amend a tax return 2012 An Indian tribal government is treated as a state only if transactions involve the exercise of an essential tribal government function. How to amend a tax return 2012 Taxable fuel. How to amend a tax return 2012   This means gasoline, diesel fuel, and kerosene. How to amend a tax return 2012 Terminal. How to amend a tax return 2012   This is a storage and distribution facility supplied by pipeline or vessel, and from which taxable fuel may be removed at a rack. How to amend a tax return 2012 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. How to amend a tax return 2012 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. How to amend a tax return 2012 Terminal operator. How to amend a tax return 2012   This is any person that owns, operates, or otherwise controls a terminal. How to amend a tax return 2012 Throughputter. How to amend a tax return 2012   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). How to amend a tax return 2012 Vessel operator. How to amend a tax return 2012   This is the person that operates a vessel within the bulk transfer/terminal system. How to amend a tax return 2012 However, vessel does not include a deep draft ocean-going vessel. How to amend a tax return 2012 Information Returns Form 720-TO and Form 720-CS are information returns used to report monthly receipts and disbursements of liquid products. How to amend a tax return 2012 A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. How to amend a tax return 2012 For a list of products, see the product code table in the Instructions for Forms 720-TO and 720-CS. How to amend a tax return 2012 The returns are due the last day of the month following the month in which the transaction occurs. How to amend a tax return 2012 Generally, these returns can be filed on paper or electronically. How to amend a tax return 2012 For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. How to amend a tax return 2012 Publication 3536 is only available on the IRS website. How to amend a tax return 2012 Form 720-TO. How to amend a tax return 2012   This information return is used by terminal operators to report receipts and disbursements of all liquid products to and from all approved terminals. How to amend a tax return 2012 Each terminal operator must file a separate form for each approved terminal. How to amend a tax return 2012 Form 720-CS. How to amend a tax return 2012   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. How to amend a tax return 2012 Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. How to amend a tax return 2012 See Form 637 for other persons who must register and for more information about registration. How to amend a tax return 2012 Persons that are required to be registered. How to amend a tax return 2012   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. How to amend a tax return 2012 Persons that may register. How to amend a tax return 2012   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. How to amend a tax return 2012 Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. How to amend a tax return 2012 However, they must be registered to file claims for certain sales and uses of fuel. How to amend a tax return 2012 See Form 637 for more information. How to amend a tax return 2012 Taxable fuel registrant. How to amend a tax return 2012   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. How to amend a tax return 2012 The term registrant as used in the discussions of these fuels means a taxable fuel registrant. How to amend a tax return 2012 Additional information. How to amend a tax return 2012   See the Form 637 instructions for the information you must submit when you apply for registration. How to amend a tax return 2012 Failure to register. How to amend a tax return 2012   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. How to amend a tax return 2012 Gasoline and Aviation Gasoline Gasoline. How to amend a tax return 2012   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. How to amend a tax return 2012 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. How to amend a tax return 2012 Gasoline also includes gasoline blendstocks, discussed later. How to amend a tax return 2012 Aviation gasoline. How to amend a tax return 2012   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. How to amend a tax return 2012 Taxable Events The tax on gasoline is $. How to amend a tax return 2012 184 per gallon. How to amend a tax return 2012 The tax on aviation gasoline is $. How to amend a tax return 2012 194 per gallon. How to amend a tax return 2012 When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. How to amend a tax return 2012 141 per gallon. How to amend a tax return 2012 See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. How to amend a tax return 2012 Tax is imposed on the removal, entry, or sale of gasoline. How to amend a tax return 2012 Each of these events is discussed later. How to amend a tax return 2012 Also, see the special rules that apply to gasoline blendstocks, later. How to amend a tax return 2012 If the tax is paid on the gasoline in more than one event, a refund may be allowed for the “second” tax paid. How to amend a tax return 2012 See Refunds of Second Tax in chapter 2. How to amend a tax return 2012 Removal from terminal. How to amend a tax return 2012   All removals of gasoline at a terminal rack are taxable. How to amend a tax return 2012 The position holder for that gasoline is liable for the tax. How to amend a tax return 2012 Two-party exchanges. How to amend a tax return 2012   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. How to amend a tax return 2012 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. How to amend a tax return 2012 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. How to amend a tax return 2012 The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. How to amend a tax return 2012 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. How to amend a tax return 2012 The transaction is subject to a written contract. How to amend a tax return 2012 Terminal operator's liability. How to amend a tax return 2012   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. How to amend a tax return 2012   However, a terminal operator meeting all the following conditions at the time of the removal will not be liable for the tax. How to amend a tax return 2012 The terminal operator is a registrant. How to amend a tax return 2012 The terminal operator has an unexpired notification certificate (discussed later) from the position holder. How to amend a tax return 2012 The terminal operator has no reason to believe any information on the certificate is false. How to amend a tax return 2012 Removal from refinery. How to amend a tax return 2012   The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. How to amend a tax return 2012 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. How to amend a tax return 2012 It is made at the refinery rack. How to amend a tax return 2012 The refiner is liable for the tax. How to amend a tax return 2012 Exception. How to amend a tax return 2012   The tax does not apply to a removal of gasoline at the refinery rack if all the following requirements are met. How to amend a tax return 2012 The gasoline is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. How to amend a tax return 2012 The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. How to amend a tax return 2012 The removal from the refinery is by railcar. How to amend a tax return 2012 The same person operates the refinery and the facility at which the gasoline is received. How to amend a tax return 2012 Entry into the United States. How to amend a tax return 2012   The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. How to amend a tax return 2012 It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. How to amend a tax return 2012 It is not made by bulk transfer. How to amend a tax return 2012 The enterer is liable for the tax. How to amend a tax return 2012 Importer of record's liability. How to amend a tax return 2012   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. How to amend a tax return 2012   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. How to amend a tax return 2012 The importer of record has an unexpired notification certificate (discussed later) from the enterer. How to amend a tax return 2012 The importer of record has no reason to believe any information in the certificate is false. How to amend a tax return 2012 Customs bond. How to amend a tax return 2012   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. How to amend a tax return 2012 Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. How to amend a tax return 2012   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. How to amend a tax return 2012 The position holder is liable for the tax. How to amend a tax return 2012 The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. How to amend a tax return 2012 However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. How to amend a tax return 2012 Bulk transfers not received at approved terminal or refinery. How to amend a tax return 2012   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. How to amend a tax return 2012 No tax was previously imposed (as discussed earlier) on any of the following events. How to amend a tax return 2012 The removal from the refinery. How to amend a tax return 2012 The entry into the United States. How to amend a tax return 2012 The removal from a terminal by an unregistered position holder. How to amend a tax return 2012 Upon removal from the pipeline or vessel, the gasoline is not received at an approved terminal or refinery (or at another pipeline or vessel). How to amend a tax return 2012   The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. How to amend a tax return 2012 However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. How to amend a tax return 2012 The owner is a registrant. How to amend a tax return 2012 The owner has an unexpired notification certificate (discussed later) from the operator of the terminal or refinery where the gasoline is received. How to amend a tax return 2012 The owner has no reason to believe any information on the certificate is false. How to amend a tax return 2012 The operator of the facility where the gasoline is received is liable for the tax if the owner meets these conditions. How to amend a tax return 2012 The operator is jointly and severally liable if the owner does not meet these conditions. How to amend a tax return 2012 Sales to unregistered person. How to amend a tax return 2012   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. How to amend a tax return 2012   The seller is liable for the tax. How to amend a tax return 2012 However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. How to amend a tax return 2012   The seller is a registrant. How to amend a tax return 2012 The seller has an unexpired notification certificate (discussed later) from the buyer. How to amend a tax return 2012 The seller has no reason to believe any information on the certificate is false. How to amend a tax return 2012 The buyer of the gasoline is liable for the tax if the seller meets these conditions. How to amend a tax return 2012 The buyer is jointly and severally liable if the seller does not meet these conditions. How to amend a tax return 2012 Exception. How to amend a tax return 2012   The tax does not apply to a sale if all of the following apply. How to amend a tax return 2012 The buyer's principal place of business is not in the United States. How to amend a tax return 2012 The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. How to amend a tax return 2012 The seller is a registrant and the exporter of record. How to amend a tax return 2012 The fuel was exported. How to amend a tax return 2012 Removal or sale of blended gasoline. How to amend a tax return 2012   The removal or sale of blended gasoline by the blender is taxable. How to amend a tax return 2012 See Blended taxable fuel under Definitions, earlier. How to amend a tax return 2012   The blender is liable for the tax. How to amend a tax return 2012 The tax is figured on the number of gallons not previously subject to the tax on gasoline. How to amend a tax return 2012   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. How to amend a tax return 2012 See Form 720 to report this tax. How to amend a tax return 2012 You also must be registered with the IRS as a blender. How to amend a tax return 2012 See Form 637. How to amend a tax return 2012   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. How to amend a tax return 2012 Notification certificate. How to amend a tax return 2012   The notification certificate is used to notify a person of the registration status of the registrant. How to amend a tax return 2012 A copy of the registrant's letter of registration cannot be used as a notification certificate. How to amend a tax return 2012 A model notification certificate is shown in the Appendix as Model Certificate C. How to amend a tax return 2012 A notification certificate must contain all information necessary to complete the model. How to amend a tax return 2012   The certificate may be included as part of any business records normally used for a sale. How to amend a tax return 2012 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. How to amend a tax return 2012 The registrant must provide a new certificate if any information on a certificate has changed. How to amend a tax return 2012 Additional persons liable. How to amend a tax return 2012   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. How to amend a tax return 2012 Gasoline Blendstocks Gasoline blendstocks may be subject to $. How to amend a tax return 2012 001 per gallon LUST tax as discussed below. How to amend a tax return 2012 Gasoline includes gasoline blendstocks. How to amend a tax return 2012 The previous discussions apply to these blendstocks. How to amend a tax return 2012 However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. How to amend a tax return 2012 001 per gallon or are not subject to the excise tax. How to amend a tax return 2012 Blendstocks. How to amend a tax return 2012   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. How to amend a tax return 2012   However, gasoline blendstocks do not include any product that cannot be used without further processing in the production of finished gasoline. How to amend a tax return 2012 Not used to produce finished gasoline. How to amend a tax return 2012   Gasoline blendstocks not used to produce finished gasoline are not taxable (other than LUST) if the following conditions are met. How to amend a tax return 2012 Removals and entries not connected to sale. How to amend a tax return 2012   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant. How to amend a tax return 2012 Removals and entries connected to sale. How to amend a tax return 2012   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. How to amend a tax return 2012 The person has an unexpired certificate (discussed later) from the buyer. How to amend a tax return 2012 The person has no reason to believe any information in the certificate is false. How to amend a tax return 2012 Sales after removal or entry. How to amend a tax return 2012   The sale of a gasoline blendstock that was not subject to tax on its nonbulk removal or entry, as discussed earlier, is taxable. How to amend a tax return 2012 The seller is liable for the tax. How to amend a tax return 2012 However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. How to amend a tax return 2012 The seller has an unexpired certificate (discussed next) from the buyer. How to amend a tax return 2012 The seller has no reason to believe any information in the certificate is false. How to amend a tax return 2012 Certificate of buyer. How to amend a tax return 2012   The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. How to amend a tax return 2012 The certificate may be included as part of any business records normally used for a sale. How to amend a tax return 2012 A model certificate is shown in the Appendix as Model Certificate D. How to amend a tax return 2012 The certificate must contain all information necessary to complete the model. How to amend a tax return 2012   A certificate expires on the earliest of the following dates. How to amend a tax return 2012 The date 1 year after the effective date (not earlier than the date signed) of the certificate. How to amend a tax return 2012 The date a new certificate is provided to the seller. How to amend a tax return 2012 The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. How to amend a tax return 2012 The buyer must provide a new certificate if any information on a certificate has changed. How to amend a tax return 2012   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. How to amend a tax return 2012 Received at approved terminal or refinery. How to amend a tax return 2012   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. How to amend a tax return 2012 The person is a registrant. How to amend a tax return 2012 The person has an unexpired notification certificate (discussed earlier) from the operator of the terminal or refinery where the gasoline blendstocks are received. How to amend a tax return 2012 The person has no reason to believe any information on the certificate is false. How to amend a tax return 2012 Bulk transfers to registered industrial user. How to amend a tax return 2012   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. How to amend a tax return 2012 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. How to amend a tax return 2012 Credits or Refunds. How to amend a tax return 2012   A credit or refund of the gasoline tax may be allowable if gasoline is used for a nontaxable purpose or exempt use. How to amend a tax return 2012 For more information, see chapter 2. How to amend a tax return 2012 Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). How to amend a tax return 2012 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. How to amend a tax return 2012 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. How to amend a tax return 2012 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. How to amend a tax return 2012 A liquid may possess this practical and commercial fitness even though the specified use is not the predominant use of the liquid. How to amend a tax return 2012 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. How to amend a tax return 2012 Diesel fuel does not include gasoline, kerosene, excluded liquid, No. How to amend a tax return 2012 5 and No. How to amend a tax return 2012 6 fuel oils covered by ASTM specification D396, or F-76 (Fuel Naval Distillate) covered by military specification MIL-F-16884. How to amend a tax return 2012 An excluded liquid is either of the following. How to amend a tax return 2012 A liquid that contains less than 4% normal paraffins. How to amend a tax return 2012 A liquid with all the following properties. How to amend a tax return 2012 Distillation range of 125 degrees Fahrenheit or less. How to amend a tax return 2012 Sulfur content of 10 ppm or less. How to amend a tax return 2012 Minimum color of +27 Saybolt. How to amend a tax return 2012 Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. How to amend a tax return 2012 Kerosene. How to amend a tax return 2012   This means any of the following liquids. How to amend a tax return 2012 One of the two grades of kerosene (No. How to amend a tax return 2012 1-K and No. How to amend a tax return 2012 2-K) covered by ASTM specification D3699. How to amend a tax return 2012 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). How to amend a tax return 2012 See Kerosene for Use in Aviation, later. How to amend a tax return 2012   However, kerosene does not include excluded liquid, discussed earlier. How to amend a tax return 2012   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. How to amend a tax return 2012 Diesel-powered highway vehicle. How to amend a tax return 2012   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. How to amend a tax return 2012 Specially designed mobile machinery for nontransportation functions and vehicles specially designed for off-highway transportation are generally not considered diesel-powered highway vehicles. How to amend a tax return 2012 For more information about these vehicles and for information about vehicles not considered highway vehicles, see Off-Highway Business Use (No. How to amend a tax return 2012 2) in chapter 2. How to amend a tax return 2012 Diesel-powered train. How to amend a tax return 2012   This is any diesel-powered equipment or machinery that rides on rails. How to amend a tax return 2012 The term includes a locomotive, work train, switching engine, and track maintenance machine. How to amend a tax return 2012 Taxable Events The tax on diesel fuel and kerosene is $. How to amend a tax return 2012 244 per gallon. How to amend a tax return 2012 It is imposed on the removal, entry, or sale of diesel fuel and kerosene. How to amend a tax return 2012 Each of these events is discussed later. How to amend a tax return 2012 Only the $. How to amend a tax return 2012 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. How to amend a tax return 2012 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. How to amend a tax return 2012 See Refunds of Second Tax in chapter 2. How to amend a tax return 2012 Use in certain intercity and local buses. How to amend a tax return 2012   Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. How to amend a tax return 2012 A claim for $. How to amend a tax return 2012 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. How to amend a tax return 2012 An intercity or local bus is a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. How to amend a tax return 2012 The bus must be engaged in one of the following activities. How to amend a tax return 2012 Scheduled transportation along regular routes regardless of the size of the bus. How to amend a tax return 2012 Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). How to amend a tax return 2012 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. How to amend a tax return 2012 Removal from terminal. How to amend a tax return 2012   All removals of diesel fuel and kerosene at a terminal rack are taxable. How to amend a tax return 2012 The position holder for that fuel is liable for the tax. How to amend a tax return 2012 Two-party exchanges. How to amend a tax return 2012   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. How to amend a tax return 2012 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. How to amend a tax return 2012 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. How to amend a tax return 2012 The exchange transaction occurs before or at the same time as completion of removal across the rack by the receiving person. How to amend a tax return 2012 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. How to amend a tax return 2012 The transaction is subject to a written contract. How to amend a tax return 2012 Terminal operator's liability. How to amend a tax return 2012   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). How to amend a tax return 2012   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. How to amend a tax return 2012 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. How to amend a tax return 2012 The terminal operator is a registrant. How to amend a tax return 2012 The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. How to amend a tax return 2012 The terminal operator has no reason to believe any information on the certificate is false. How to amend a tax return 2012 Removal from refinery. How to amend a tax return 2012   The removal of diesel fuel or kerosene from a refinery is taxable if the removal meets either of the following conditions. How to amend a tax return 2012 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. How to amend a tax return 2012 It is made at the refinery rack. How to amend a tax return 2012 The refiner is liable for the tax. How to amend a tax return 2012 Exception. How to amend a tax return 2012   The tax does not apply to a removal of diesel fuel or kerosene at the refinery rack if all the following conditions are met. How to amend a tax return 2012 The diesel fuel or kerosene is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. How to amend a tax return 2012 The diesel fuel or kerosene is received at a facility operated by a registrant and located within the bulk transfer/terminal system. How to amend a tax return 2012 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. How to amend a tax return 2012 Entry into the United States. How to amend a tax return 2012   The entry of diesel fuel or kerosene into the United States is taxable if the entry meets either of the following conditions. How to amend a tax return 2012 It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. How to amend a tax return 2012 It is not made by bulk transfer. How to amend a tax return 2012 The enterer is liable for the tax. How to amend a tax return 2012 Importer of record's liability. How to amend a tax return 2012   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. How to amend a tax return 2012   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. How to amend a tax return 2012 The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. How to amend a tax return 2012 The importer of record has no reason to believe any information in the certificate is false. How to amend a tax return 2012 Customs bond. How to amend a tax return 2012   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. How to amend a tax return 2012 Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. How to amend a tax return 2012   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. How to amend a tax return 2012 The position holder is liable for the tax. How to amend a tax return 2012 The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. How to amend a tax return 2012 However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. How to amend a tax return 2012 Bulk transfers not received at approved terminal or refinery. How to amend a tax return 2012   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. How to amend a tax return 2012 No tax was previously imposed (as discussed earlier) on any of the following events. How to amend a tax return 2012 The removal from the refinery. How to amend a tax return 2012 The entry into the United States. How to amend a tax return 2012 The removal from a terminal by an unregistered position holder. How to amend a tax return 2012 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). How to amend a tax return 2012   The owner of the diesel fuel or kerosene when it is removed from the pipeline or vessel is liable for the tax. How to amend a tax return 2012 However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. How to amend a tax return 2012 The owner is a registrant. How to amend a tax return 2012 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. How to amend a tax return 2012 The owner has no reason to believe any information on the certificate is false. How to amend a tax return 2012 The operator of the facility where the diesel fuel or kerosene is received is liable for the tax if the owner meets these conditions. How to amend a tax return 2012 The operator is jointly and severally liable if the owner does not meet these conditions. How to amend a tax return 2012 Sales to unregistered person. How to amend a tax return 2012   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. How to amend a tax return 2012   The seller is liable for the tax. How to amend a tax return 2012 However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. How to amend a tax return 2012 The seller is a registrant. How to amend a tax return 2012 The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. How to amend a tax return 2012 The seller has no reason to believe any information on the certificate is false. How to amend a tax return 2012 The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. How to amend a tax return 2012 The buyer is jointly and severally liable if the seller does not meet these conditions. How to amend a tax return 2012 Exception. How to amend a tax return 2012   The tax does not apply to a sale if all of the following apply. How to amend a tax return 2012 The buyer's principal place of business is not in the United States. How to amend a tax return 2012 The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. How to amend a tax return 2012 The seller is a registrant and the exporter of record. How to amend a tax return 2012 The fuel was exported. How to amend a tax return 2012 Removal or sale of blended diesel fuel or kerosene. How to amend a tax return 2012   The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. How to amend a tax return 2012 Blended taxable fuel produced using biodiesel is subject to the tax. How to amend a tax return 2012 See Blended taxable fuel under Definitions, earlier. How to amend a tax return 2012   The blender is liable for the tax. How to amend a tax return 2012 The tax is figured on the number of gallons not previously subject to the tax. How to amend a tax return 2012   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. How to amend a tax return 2012 Generally, the biodiesel mixture must be diesel fuel (defined earlier). How to amend a tax return 2012 See Form 720 to report this tax. How to amend a tax return 2012 You also must be registered by the IRS as a blender. How to amend a tax return 2012 See Form 637 for more information. How to amend a tax return 2012   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. How to amend a tax return 2012 Additional persons liable. How to amend a tax return 2012   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. How to amend a tax return 2012 Credits or Refunds. How to amend a tax return 2012   A credit or refund is allowable for the tax on undyed diesel fuel or undyed kerosene used for a nontaxable use. How to amend a tax return 2012 For more information, see chapter 2. How to amend a tax return 2012 Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. How to amend a tax return 2012 001 per gallon LUST tax as discussed below, unless the fuel is for export. How to amend a tax return 2012 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. How to amend a tax return 2012 The person otherwise liable for tax (for example, the position holder) is a registrant. How to amend a tax return 2012 In the case of a removal from a terminal, the terminal is an approved terminal. How to amend a tax return 2012 The diesel fuel or kerosene satisfies the dyeing requirements (described next). How to amend a tax return 2012 Dyeing requirements. How to amend a tax return 2012   Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. How to amend a tax return 2012 It contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3. How to amend a tax return 2012 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. How to amend a tax return 2012 Is indelibly dyed by mechanical injection. How to amend a tax return 2012 See section 6 of Notice 2005-80 for transition rules that apply until final regulations are issued by the IRS. How to amend a tax return 2012 Notice required. How to amend a tax return 2012   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. How to amend a tax return 2012   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. How to amend a tax return 2012   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). How to amend a tax return 2012 That seller is subject to the penalty described next. How to amend a tax return 2012 Penalty. How to amend a tax return 2012   A penalty is imposed on a person if any of the following situations apply. How to amend a tax return 2012 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. How to amend a tax return 2012 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. How to amend a tax return 2012 The person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye in dyed fuel. How to amend a tax return 2012 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. How to amend a tax return 2012   The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. How to amend a tax return 2012 After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. How to amend a tax return 2012   This penalty is in addition to any tax imposed on the fuel. How to amend a tax return 2012   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. How to amend a tax return 2012   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. How to amend a tax return 2012   If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. How to amend a tax return 2012 However, the penalty applies only to dyed diesel fuel and dyed kerosene, while the back-up tax may apply to other fuels. How to amend a tax return 2012 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. How to amend a tax return 2012 Exception to penalty. How to amend a tax return 2012   The penalty under item (3) will not apply in any of the following situations. How to amend a tax return 2012 Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any undyed liquid and the resulting product meets the dyeing requirements. How to amend a tax return 2012 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. How to amend a tax return 2012 The alteration or attempted alteration occurs in an exempt area of Alaska. How to amend a tax return 2012 See Removal for sale or use in Alaska, later. How to amend a tax return 2012 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. How to amend a tax return 2012 Alaska and Feedstocks Tax of $. How to amend a tax return 2012 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). How to amend a tax return 2012 Undyed kerosene used for feedstock purposes. How to amend a tax return 2012 Removal for sale or use in Alaska. How to amend a tax return 2012   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. How to amend a tax return 2012 The removal or entry of any diesel fuel or kerosene is not taxed if all the following requirements are satisfied. How to amend a tax return 2012 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. How to amend a tax return 2012 In the case of a removal from a terminal, the terminal is an approved terminal. How to amend a tax return 2012 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. How to amend a tax return 2012   If all three of the requirements above are not met, then tax is imposed at $. How to amend a tax return 2012 244 per gallon. How to amend a tax return 2012   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. How to amend a tax return 2012 Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. How to amend a tax return 2012 Later sales. How to amend a tax return 2012   The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. How to amend a tax return 2012 The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. How to amend a tax return 2012 However, the sale is not taxable (other than the LUST tax at $. How to amend a tax return 2012 001 per gallon) if all the following requirements are met. How to amend a tax return 2012 The fuel is sold in Alaska for certain nontaxable uses. How to amend a tax return 2012 The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. How to amend a tax return 2012 The seller can show satisfactory evidence of the nontaxable nature of the transaction and has no reason to believe the evidence is false. How to amend a tax return 2012 Feedstock purposes. How to amend a tax return 2012   The $. How to amend a tax return 2012 001 per gallon LUST tax is imposed on the removal or entry of undyed kerosene if all the following conditions are met. How to amend a tax return 2012 The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. How to amend a tax return 2012 In the case of a removal from a terminal, the terminal is an approved terminal. How to amend a tax return 2012 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. How to amend a tax return 2012   If all of the requirements above are not met, then tax is imposed at $. How to amend a tax return 2012 244 per gallon. How to amend a tax return 2012   Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. How to amend a tax return 2012 For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. How to amend a tax return 2012 A feedstock user is a person that uses kerosene for a feedstock purpose. How to amend a tax return 2012 A registered feedstock user is a person that has been registered by the IRS as a feedstock user. How to amend a tax return 2012 See Registration Requirements, earlier. How to amend a tax return 2012 Later sales. How to amend a tax return 2012   The excise tax ($. How to amend a tax return 2012 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. How to amend a tax return 2012 The tax is imposed at the time of the later sale and that seller is liable for the tax. How to amend a tax return 2012 Certificate. How to amend a tax return 2012   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. How to amend a tax return 2012 The certificate may be included as part of any business records normally used for a sale. How to amend a tax return 2012 A model certificate is shown in the Appendix as Model Certificate G. How to amend a tax return 2012 Your certificate must contain all information necessary to complete the model. How to amend a tax return 2012   A certificate expires on the earliest of the following dates. How to amend a tax return 2012 The date 1 year after the effective date (not earlier than the date signed) of the certificate. How to amend a tax return 2012 The date the seller is provided a new certificate or notice that the current certificate is invalid. How to amend a tax return 2012 The date the seller is notified the buyer's registration has been revoked or suspended. How to amend a tax return 2012   The buyer must provide a new certificate if any information on a certificate has changed. How to amend a tax return 2012 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. How to amend a tax return 2012 Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. How to amend a tax return 2012 Any undyed diesel fuel or undyed kerosene on which a credit or refund (for fuel used for a nontaxable purpose) has been allowed. How to amend a tax return 2012 Any liquid other than gasoline, diesel fuel, or kerosene. How to amend a tax return 2012 Generally, this back-up tax is imposed at a rate of $. How to amend a tax return 2012 244 per gallon. How to amend a tax return 2012 Liability for tax. How to amend a tax return 2012   Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. How to amend a tax return 2012 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. How to amend a tax return 2012 Exemptions from the back-up tax. How to amend a tax return 2012   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. How to amend a tax return 2012   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. How to amend a tax return 2012 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. How to amend a tax return 2012 A reduced tax rate of $. How to amend a tax return 2012 198 per gallon is imposed on a diesel-water fuel emulsion. How to amend a tax return 2012 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. How to amend a tax return 2012 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 $. How to amend a tax return 2012 244 per gallon. How to amend a tax return 2012 Credits or refunds. How to amend a tax return 2012   The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. How to amend a tax return 2012 Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. How to amend a tax return 2012 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). How to amend a tax return 2012 For kerosene removed directly from a terminal into the fuel tank of an aircraft for use in noncommercial aviation, the tax rate is $. How to amend a tax return 2012 219. How to amend a tax return 2012 The rate of $. How to amend a tax return 2012 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. How to amend a tax return 2012 The airport terminal does not need to be a secured airport terminal for this rate to apply. How to amend a tax return 2012 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. How to amend a tax return 2012 For kerosene removed directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax is $. How to amend a tax return 2012 044 per gallon. How to amend a tax return 2012 For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. How to amend a tax return 2012 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. How to amend a tax return 2012 See Terminal located within a secured area of an airport, later. How to amend a tax return 2012 In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. How to amend a tax return 2012 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 $. How to amend a tax return 2012 001. How to amend a tax return 2012 There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. How to amend a tax return 2012 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. How to amend a tax return 2012 See Terminal located within a secured area of an airport, later. How to amend a tax return 2012 In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. How to amend a tax return 2012 The position holder is liable for the $. How to amend a tax return 2012 001 per gallon tax. How to amend a tax return 2012 For kerosene removed directly from a terminal into the fuel tank of an fractional ownership program aircraft after March 31, 2012, a surtax of $. How to amend a tax return 2012 141 per gallon applies. How to amend a tax return 2012 Certain refueler trucks, tankers, and tank wagons treated as terminals. How to amend a tax return 2012   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. How to amend a tax return 2012 Such terminal is located within an area of an airport. How to amend a tax return 2012 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. How to amend a tax return 2012 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. How to amend a tax return 2012 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. How to amend a tax return 2012 Information reporting will be required by terminal operators regarding this provision. How to amend a tax return 2012 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. How to amend a tax return 2012 Terminal located within a secured area of an airport. How to amend a tax return 2012   See Notice 2005-4 and Notice 2005-80 for the list of terminals located within a secured area of an airport. How to amend a tax return 2012 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. How to amend a tax return 2012 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 $. How to amend a tax return 2012 044 per gallon. How to amend a tax return 2012 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). How to amend a tax return 2012 For example, for kerosene removed directly into the aircraft for use in military aircraft, the position holder is liable for the tax. How to amend a tax return 2012 For the aircraft operator to be liable for the tax $. How to amend a tax return 2012 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. How to amend a tax return 2012 Commercial aviation. How to amend a tax return 2012   Commercial aviation is any use of an aircraft in the business of transporting persons or property by air for pay. How to amend a tax return 2012 However, commercial aviation does not include any of the following uses. How to amend a tax return 2012 Any use exclusively for the purpose of skydiving. How to amend a tax return 2012 Certain air transportation by seaplane. How to amend a tax return 2012 See Seaplanes under Transportation of Persons by Air in chapter 4. How to amend a tax return 2012 Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers. How to amend a tax return 2012 For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. How to amend a tax return 2012 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. How to amend a tax return 2012 For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. How to amend a tax return 2012 Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. How to amend a tax return 2012 See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. How to amend a tax return 2012 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 $. How to amend a tax return 2012 141 per gallon. How to amend a tax return 2012 The fractional ownership program manager is liable for the tax. How to amend a tax return 2012 The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. How to amend a tax return 2012 If the surtax is imposed, the following air transportation taxes do not apply. How to amend a tax return 2012 Transportation of persons by air. How to amend a tax return 2012 Transportation of property by air. How to amend a tax return 2012 Use of international air travel facilities. How to amend a tax return 2012 These taxes are described under Air Transportation Taxes, later. How to amend a tax return 2012 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. How to amend a tax return 2012 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. How to amend a tax return 2012 Fractional program aircraft. How to amend a tax return 2012   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. How to amend a tax return 2012 S. How to amend a tax return 2012   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. How to amend a tax return 2012 In such situations, the flight is not commercial aviation. How to amend a tax return 2012 Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. How to amend a tax return 2012 Fractional owner. How to amend a tax return 2012   Any person owning any interest (including the entire interest) in a fractional program aircraft. How to amend a tax return 2012 Dry lease aircraft exchange. How to amend a tax return 2012   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. How to amend a tax return 2012 Special rule relating to deadhead service. How to amend a tax return 2012   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. How to amend a tax return 2012 More information. How to amend a tax return 2012   See section 4043 for more information on the surtax. How to amend a tax return 2012 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. How to amend a tax return 2012 Certificate. How to amend a tax return 2012   The certificate may be included as part of any business records normally used for a sale. How to amend a tax return 2012 See Model Certificate K in the Appendix. How to amend a tax return 2012   A certificate expires on the earliest of the following dates. How to amend a tax return 2012 The date 1 year after the effective date (not earlier than the date signed) of the certificate. How to amend a tax return 2012 The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. How to amend a tax return 2012 The date the IRS or the buyer notifies the seller that the buyer's right to provide a certificate has been withdrawn. How to amend a tax return 2012   The buyer must provide a new certificate if any information on a certificate has changed. How to amend a tax return 2012   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. How to amend a tax return 2012 Exempt use. How to amend a tax return 2012   The rate on kerosene for use in aviation is $. How to amend a tax return 2012 001 (LUST tax) if it is removed from any refinery or terminal directly into the fuel tank of an aircraft for an exempt use. How to amend a tax return 2012 An exempt use includes kerosene for the exclusive use of a state or local government. How to amend a tax return 2012 There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. How to amend a tax return 2012 Flash title transaction. How to amend a tax return 2012   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. How to amend a tax return 2012 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. How to amend a tax return 2012 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. How to amend a tax return 2012 Reseller statement. How to amend a tax return 2012   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. How to amend a tax return 2012 Credits or Refunds. How to amend a tax return 2012   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). How to amend a tax return 2012 A claim may be made by a registered ultimate vendor for certain sales. How to amend a tax return 2012 For more information, see chapter 2. How to amend a tax return 2012 Other Fuels (Including Alternative Fuels) Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under section 4081. How to amend a tax return 2012 Other Fuels include alternative fuels. How to amend a tax return 2012 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. How to amend a tax return 2012 Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. How to amend a tax return 2012 Qualified methanol and ethanol fuels. How to amend a tax return 2012   Qualified ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from coal, including peat. How to amend a tax return 2012 The tax rates are listed in the Instructions for Form 720. How to amend a tax return 2012 Partially exempt methanol and ethanol fuels. How to amend a tax return 2012   A reduced tax rate applies to these fuels. How to amend a tax return 2012 Partially exempt ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from natural gas. How to amend a tax return 2012 The tax rates are listed in the Instructions for Form 720. How to amend a tax return 2012 Motor vehicles. How to amend a tax return 2012   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. How to amend a tax return 2012 They are propelled by a motor. How to amend a tax return 2012 They are designed for carrying or towing loads from one place to another, regardless of the type of material or load carried or t
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How to amend a tax return 2012 6. How to amend a tax return 2012   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. How to amend a tax return 2012 Vehicles not considered highway vehicles. How to amend a tax return 2012 Idling reduction device. How to amend a tax return 2012 Separate purchase. How to amend a tax return 2012 Leases. How to amend a tax return 2012 Exported vehicle. How to amend a tax return 2012 Tax on resale of tax-paid trailers and semitrailers. How to amend a tax return 2012 Use treated as sale. How to amend a tax return 2012 Sale. How to amend a tax return 2012 Long-term lease. How to amend a tax return 2012 Short-term lease. How to amend a tax return 2012 Related person. How to amend a tax return 2012 Exclusions from tax base. How to amend a tax return 2012 Sales not at arm's length. How to amend a tax return 2012 Installment sales. How to amend a tax return 2012 Repairs and modifications. How to amend a tax return 2012 Further manufacture. How to amend a tax return 2012 Rail trailers and rail vans. How to amend a tax return 2012 Parts and accessories. How to amend a tax return 2012 Trash containers. How to amend a tax return 2012 House trailers. How to amend a tax return 2012 Camper coaches or bodies for self-propelled mobile homes. How to amend a tax return 2012 Farm feed, seed, and fertilizer equipment. How to amend a tax return 2012 Ambulances and hearses. How to amend a tax return 2012 Truck-tractors. How to amend a tax return 2012 Concrete mixers. How to amend a tax return 2012 Registration requirement. How to amend a tax return 2012 Further manufacture. How to amend a tax return 2012 A tax of 12% of the sales price is imposed on the first retail sale of the following articles, including related parts and accessories sold on or in connection with, or with the sale of, the articles. How to amend a tax return 2012 Truck chassis and bodies. How to amend a tax return 2012 Truck trailer and semitrailer chassis and bodies. How to amend a tax return 2012 Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. How to amend a tax return 2012 A truck is a highway vehicle primarily designed to transport its load on the same chassis as the engine, even if it is equipped to tow a vehicle, such as a trailer or semitrailer. How to amend a tax return 2012 A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. How to amend a tax return 2012 A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. How to amend a tax return 2012 A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. How to amend a tax return 2012 The seller is liable for the tax. How to amend a tax return 2012 Chassis or body. How to amend a tax return 2012   A chassis or body is taxable only if you sell it for use as a component part of a highway vehicle that is a truck, truck trailer or semitrailer, or a tractor of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. How to amend a tax return 2012 Highway vehicle. How to amend a tax return 2012   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. How to amend a tax return 2012 Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. How to amend a tax return 2012 A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. How to amend a tax return 2012 A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). How to amend a tax return 2012 A special kind of cargo, goods, supplies, or materials. How to amend a tax return 2012 Some off-highway task unrelated to highway transportation, except as discussed next. How to amend a tax return 2012 Vehicles not considered highway vehicles. How to amend a tax return 2012   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. How to amend a tax return 2012 Specially designed mobile machinery for nontransportation functions. How to amend a tax return 2012 A self-propelled vehicle is not a highway vehicle if all the following apply. How to amend a tax return 2012 The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. How to amend a tax return 2012 The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. How to amend a tax return 2012 The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. How to amend a tax return 2012 Vehicles specially designed for off-highway transportation. How to amend a tax return 2012 A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicles's capability to transport a load over a public highway is substantially limited or impaired. How to amend a tax return 2012 To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. How to amend a tax return 2012 It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. How to amend a tax return 2012 Nontransportation trailers and semitrailers. How to amend a tax return 2012 A trailer or semitrailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. How to amend a tax return 2012 For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. How to amend a tax return 2012 Gross vehicle weight. How to amend a tax return 2012   The tax does not apply to truck chassis and bodies suitable for use with a vehicle that has a gross vehicle weight (defined below) of 33,000 pounds or less. How to amend a tax return 2012 It also does not apply to truck trailer and semitrailer chassis and bodies suitable for use with a trailer or semitrailer that has a gross vehicle weight of 26,000 pounds or less. How to amend a tax return 2012 Tractors that have a gross vehicle weight of 19,500 pounds or less and a gross combined weight of 33,000 pounds or less are excluded from the 12% retail tax. How to amend a tax return 2012   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. How to amend a tax return 2012 Platform truck bodies 21 feet or less in length. How to amend a tax return 2012 Dry freight and refrigerated truck van bodies 24 feet or less in length. How to amend a tax return 2012 Dump truck bodies with load capacities of 8 cubic yards or less. How to amend a tax return 2012 Refuse packer truck bodies with load capacities of 20 cubic yards or less. How to amend a tax return 2012 For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. How to amend a tax return 2012 R. How to amend a tax return 2012 B. How to amend a tax return 2012 2005-14 at www. How to amend a tax return 2012 irs. How to amend a tax return 2012 gov/pub/irs-irbs/irb05-14. How to amend a tax return 2012 pdf. How to amend a tax return 2012   The gross vehicle weight means the maximum total weight of a loaded vehicle. How to amend a tax return 2012 Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. How to amend a tax return 2012 The seller's gross vehicle weight rating is determined solely on the basis of the strength of the chassis frame and the axle capacity and placement. How to amend a tax return 2012 The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. How to amend a tax return 2012 See Regulations section 145. How to amend a tax return 2012 4051-1(e)(3) for more information. How to amend a tax return 2012 Parts or accessories. How to amend a tax return 2012   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. How to amend a tax return 2012 For example, if at the time of the sale by the retailer, the part or accessory has been ordered from the retailer, the part or accessory will be considered as sold in connection with the sale of the vehicle. How to amend a tax return 2012 The tax applies in this case whether or not the retailer bills the parts or accessories separately. How to amend a tax return 2012   If the retailer sells a taxable chassis, body, or tractor without parts or accessories considered essential for the operation or appearance of the taxable article, the sale of the parts or accessories by the retailer to the purchaser is considered made in connection with the sale of the taxable article even though they are shipped separately, at the same time, or on a different date. How to amend a tax return 2012 The tax applies unless there is evidence to the contrary. How to amend a tax return 2012 For example, if a retailer sells to any person a chassis and the bumpers for the chassis, or sells a taxable tractor and the fifth wheel and attachments, the tax applies to the parts or accessories regardless of the method of billing or the time at which the shipments were made. How to amend a tax return 2012 The tax does not apply to parts and accessories that are spares or replacements. How to amend a tax return 2012   The tax imposed on parts and accessories sold on or in connection with the taxable articles listed earlier and the tax imposed on the separate purchase of parts and accessories (discussed next) for the taxable articles listed earlier do not apply to an idling reduction device or insulation that has an R value of at least R35 per inch. How to amend a tax return 2012 Idling reduction device. How to amend a tax return 2012   An idling reduction device is any device or system of devices that provide the tractor with services, such as heat, air conditioning, and electricity, without the use of the main drive engine while the tractor is temporarily parked or stationary. How to amend a tax return 2012 The device must be affixed to the tractor and determined by the Administrator of the EPA, in consultation with the Secretary of Energy and Secretary of Transportation, to reduce idling while parked or stationary. How to amend a tax return 2012 The EPA discusses idling reduction technologies on its website at www. How to amend a tax return 2012 epa. How to amend a tax return 2012 gov/smartway/technology/idling. How to amend a tax return 2012 htm. How to amend a tax return 2012 Separate purchase. How to amend a tax return 2012   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. How to amend a tax return 2012 The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. How to amend a tax return 2012 The installation occurs within 6 months after the vehicle is first placed in service. How to amend a tax return 2012   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. How to amend a tax return 2012   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. How to amend a tax return 2012 This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. How to amend a tax return 2012   The tax does not apply if the installed part or accessory is a replacement part or accessory. How to amend a tax return 2012 The tax also does not apply if the total price of the parts and accessories, including installation charges, during the 6-month period is $1,000 or less. How to amend a tax return 2012 However, if the total price is more than $1,000, the tax applies to the cost of all parts and accessories (and installation charges) during that period. How to amend a tax return 2012 Example. How to amend a tax return 2012 You bought a taxable vehicle and placed it in service on April 8. How to amend a tax return 2012 On May 3, you bought and installed parts and accessories at a cost of $850. How to amend a tax return 2012 On July 15, you bought and installed parts and accessories for $300. How to amend a tax return 2012 Tax of $138 (12% of $1,150) applies on July 15. How to amend a tax return 2012 Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. How to amend a tax return 2012 First retail sale defined. How to amend a tax return 2012   The sale of an article is treated as the first retail sale, and the seller will be liable for the tax imposed on the sale unless one of the following exceptions applies. How to amend a tax return 2012 There has been a prior taxable sale, lease, or use of the article (however, see Tax on resale of tax-paid trailers and semitrailers, later). How to amend a tax return 2012 The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). How to amend a tax return 2012 The seller in good faith accepts from the purchaser a statement signed under penalties of perjury and executed in good faith that the purchaser intends to resell the article or lease it on a long-term basis. How to amend a tax return 2012 There is no registration requirement. How to amend a tax return 2012 Leases. How to amend a tax return 2012   A long-term lease (a lease with a term of 1 year or more, taking into account options to renew) before a first retail sale is treated as a taxable sale. How to amend a tax return 2012 The tax is imposed on the lessor at the time of the lease. How to amend a tax return 2012   A short-term lease (a lease with a term of less than 1 year, taking into account options to renew) before a first retail sale is treated as a taxable use. How to amend a tax return 2012 The tax is imposed on the lessor at the time of the lease. How to amend a tax return 2012 Exported vehicle. How to amend a tax return 2012   A vehicle exported before its first retail sale, used in a foreign country, and then returned to the United States is subject to the retail tax on its first domestic use or retail sale after importation. How to amend a tax return 2012 Tax on resale of tax-paid trailers and semitrailers. How to amend a tax return 2012   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. How to amend a tax return 2012 The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. How to amend a tax return 2012 The credit cannot exceed the tax on the resale. How to amend a tax return 2012 See Regulations section 145. How to amend a tax return 2012 4052-1(a)(4) for information on the conditions to allowance for the credit. How to amend a tax return 2012 Use treated as sale. How to amend a tax return 2012   If any person uses a taxable article before the first retail sale of the article, that person is liable for the tax as if the article had been sold at retail by that person. How to amend a tax return 2012 Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. How to amend a tax return 2012 The tax attaches when the use begins. How to amend a tax return 2012   If the seller of an article regularly sells the articles at retail in arm's-length transactions, figure the tax on its use on the lowest established retail price for the articles in effect at the time of the taxable use. How to amend a tax return 2012   If the seller of an article does not regularly sell the articles at retail in arm's-length transactions, a constructive price on which the tax is figured will be determined by the IRS after considering the selling practices and price structures of sellers of similar articles. How to amend a tax return 2012   If a seller of an article incurs liability for tax on the use of the article and later sells or leases the article in a transaction that otherwise would be taxable, liability for tax is not incurred on the later sale or lease. How to amend a tax return 2012 Presumptive retail sales price. How to amend a tax return 2012   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. How to amend a tax return 2012 If the person liable for tax is the vehicle's manufacturer, producer, or importer, the following discussions show how you figure the presumptive retail sales price depending on the type of transaction and the persons involved in the transaction. How to amend a tax return 2012 Table 6-1 outlines the appropriate tax base calculation for various transactions. How to amend a tax return 2012   The presumed markup percentage to be used for trucks and truck-tractors is 4%. How to amend a tax return 2012 But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. How to amend a tax return 2012 Sale. How to amend a tax return 2012   For a taxable sale by a manufacturer, producer, importer, or related person, you generally figure the tax on a tax base of the sales price plus an amount equal to the presumed markup percentage times that sales price. How to amend a tax return 2012 Long-term lease. How to amend a tax return 2012   In the case of a long-term lease by a manufacturer, producer, importer, or related person, figure the tax on a tax base of the constructive sales price plus an amount equal to the presumed markup percentage times the constructive sales price. How to amend a tax return 2012 Short-term lease. How to amend a tax return 2012   When a manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a constructive sales price at which those or similar articles generally are sold in the ordinary course of trade by retailers. How to amend a tax return 2012   But if the lessor in this situation regularly sells articles at retail in arm's-length transactions, figure the tax on the lowest established retail price in effect at the time of the taxable use. How to amend a tax return 2012   If a person other than the manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a tax base of the price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor and a presumed markup percentage. How to amend a tax return 2012 Related person. How to amend a tax return 2012   A related person is any member of the same controlled group as the manufacturer, producer, or importer. How to amend a tax return 2012 Do not treat as a related person a person that sells the articles through a permanent retail establishment in the normal course of being a retailer if that person has records to prove the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. How to amend a tax return 2012 Table 6-1. How to amend a tax return 2012 Tax Base IF the transaction is a. How to amend a tax return 2012 . How to amend a tax return 2012 . How to amend a tax return 2012 THEN figuring the base by using the. How to amend a tax return 2012 . How to amend a tax return 2012 . How to amend a tax return 2012 Sale by the manufacturer, producer, importer, or related person Sales price plus (presumed markup percentage × sales price) Sale by the dealer Total consideration paid for the item including any charges incident to placing it in a condition ready for use Long-term lease by the manufacturer, producer, importer, or related person Constructive sales price plus (presumed markup percentage × constructive sales price) Short-term lease by the manufacturer, producer, importer, or related person Constructive sales price at which such or similar articles are sold Short-term lease by a lessor other than the manufacturer, producer, importer, or related person Price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor plus a presumed markup percentage Short-term lease where the articles are regularly sold at arm's length Lowest established retail price in effect at the time of the taxable use General rule for sales by dealers to the consumer. How to amend a tax return 2012   For a taxable sale, other than a long-term lease, by a person other than a manufacturer, producer, importer, or related person, your tax base is the retail sales price as discussed next under Determination of tax base. How to amend a tax return 2012   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. How to amend a tax return 2012 However, you do add a markup if all the following apply. How to amend a tax return 2012 You do not perform any significant activities relating to the processing of the sale of a taxable article. How to amend a tax return 2012 The main reason for processing the sale through you is to avoid or evade the presumed markup. How to amend a tax return 2012 You do not have records proving that the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. How to amend a tax return 2012 In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. How to amend a tax return 2012 Determination of tax base. How to amend a tax return 2012   These rules apply to both normal retail sales price and presumptive retail sales price computations. How to amend a tax return 2012 To arrive at the tax base, the price is the total consideration paid (including trade-in allowance) for the item and includes any charge incident to placing the article in a condition ready for use. How to amend a tax return 2012 However, see Presumptive retail sales price, earlier. How to amend a tax return 2012 Exclusions from tax base. How to amend a tax return 2012   Exclude from the tax base the retail excise tax imposed on the sale. How to amend a tax return 2012 Exclude any state or local retail sales tax if stated as a separate charge from the price whether the sales tax is imposed on the seller or purchaser. How to amend a tax return 2012 Also exclude the value of any used component of the article furnished by the first user of the article. How to amend a tax return 2012   Exclude charges for transportation, delivery, insurance, and installation (other than installation charges for parts and accessories, discussed earlier) and other expenses incurred in connection with the delivery of an article to a purchaser. How to amend a tax return 2012 These expenses are those incurred in delivery from the retail dealer to the customer. How to amend a tax return 2012 In the case of delivery directly from the manufacturer to the dealer's customer, include the transportation and delivery charges to the extent the charges do not exceed what it would have cost to ship the article to the dealer. How to amend a tax return 2012   Exclude amounts charged for machinery or equipment that does not contribute to the highway transportation function of the vehicle, provided those charges are supported by adequate records. How to amend a tax return 2012 For example, for an industrial vacuum loader vehicle, exclude amounts charged for the vacuum pump and hose, filter system, material separator, silencer or muffler, control cabinet, and ladder. How to amend a tax return 2012 Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. How to amend a tax return 2012 Sales not at arm's length. How to amend a tax return 2012   For any taxable article sold (not at arm's length) at less than the fair market price, figure the excise tax on the price for which similar articles are sold at retail in the ordinary course of trade. How to amend a tax return 2012   A sale is not at arm's length if either of the following apply. How to amend a tax return 2012 One of the parties is controlled (in law or in fact) by the other or there is common control, whether or not the control is actually exercised to influence the sales price. How to amend a tax return 2012 The sale is made under special arrangements between a seller and a purchaser. How to amend a tax return 2012 Installment sales. How to amend a tax return 2012   If the first retail sale is an installment sale, or other form of sale in which the sales price is paid in installments, tax liability arises at the time of the sale. How to amend a tax return 2012 The tax is figured on the entire sales price. How to amend a tax return 2012 No part of the tax is deferred because the sales price is paid in installments. How to amend a tax return 2012 Repairs and modifications. How to amend a tax return 2012   The tax does not apply to the sale or use of an article that has been repaired or modified unless the cost of the repairs and modifications is more than 75% of the retail price of a comparable new article. How to amend a tax return 2012 This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. How to amend a tax return 2012 However, this exception generally does not apply to an article that was not subject to the tax when it was new. How to amend a tax return 2012 Further manufacture. How to amend a tax return 2012   The tax does not apply to the use by a person of a taxable article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by that person. How to amend a tax return 2012 Do not treat a person as engaged in the manufacture of any article merely because that person combines the article with a: Coupling device (including any fifth wheel); Wrecker crane; Loading and unloading equipment (including any crane, hoist, winch, or power liftgate); Aerial ladder or tower; Ice and snow control equipment; Earth moving, excavation, and construction equipment; Spreader; Sleeper cab; Cab shield; or Wood or metal floor. How to amend a tax return 2012 Combining an article with an item in this list does not give rise to taxability. How to amend a tax return 2012 However, see Parts or accessories discussed earlier. How to amend a tax return 2012 Articles exempt from tax. How to amend a tax return 2012   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. How to amend a tax return 2012 Rail trailers and rail vans. How to amend a tax return 2012   This is any chassis or body of a trailer or semitrailer designed for use both as a highway vehicle and a railroad car (including any parts and accessories designed primarily for use on and in connection with it). How to amend a tax return 2012 Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. How to amend a tax return 2012 Parts and accessories. How to amend a tax return 2012   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. How to amend a tax return 2012 Trash containers. How to amend a tax return 2012   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. How to amend a tax return 2012 It is designed to be used as a trash container. How to amend a tax return 2012 It is not designed to carry freight other than trash. How to amend a tax return 2012 It is not designed to be permanently mounted on or affixed to a truck chassis or body. How to amend a tax return 2012 House trailers. How to amend a tax return 2012   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. How to amend a tax return 2012 Camper coaches or bodies for self-propelled mobile homes. How to amend a tax return 2012   This is any article designed to be mounted or placed on trucks, truck chassis, or automobile chassis and to be used primarily as living quarters or camping accommodations. How to amend a tax return 2012 Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. How to amend a tax return 2012 Farm feed, seed, and fertilizer equipment. How to amend a tax return 2012   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. How to amend a tax return 2012 This exemption applies only to the farm equipment body (and parts and accessories) and not to the chassis upon which the farm equipment is mounted. How to amend a tax return 2012 Ambulances and hearses. How to amend a tax return 2012   This is any ambulance, hearse, or combination ambulance-hearse. How to amend a tax return 2012 Truck-tractors. How to amend a tax return 2012   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. How to amend a tax return 2012 Concrete mixers. How to amend a tax return 2012   This is any article designed to be placed or mounted on a truck, truck trailer, or semitrailer chassis to be used to process or prepare concrete. How to amend a tax return 2012 This exemption does not apply to the chassis on which the article is mounted. How to amend a tax return 2012 Sales exempt from tax. How to amend a tax return 2012   The following sales are ordinarily exempt from tax. How to amend a tax return 2012 Sales to a state or local government for its exclusive use. How to amend a tax return 2012 Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. How to amend a tax return 2012 Sales to a nonprofit educational organization for its exclusive use. How to amend a tax return 2012 Sales to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. How to amend a tax return 2012 Sales for use by the purchaser for further manufacture of other taxable articles (see below). How to amend a tax return 2012 Sales for export or for resale by the purchaser to a second purchaser for export. How to amend a tax return 2012 Sales to the United Nations for official use. How to amend a tax return 2012 Registration requirement. How to amend a tax return 2012   In general, the seller and buyer must be registered for a sale to be tax free. How to amend a tax return 2012 See the Form 637 instructions for more information. How to amend a tax return 2012 Certain registration exceptions apply in the case of sales to state and local governments, sales to foreign purchasers for export, and sales for resale or long term leasing. How to amend a tax return 2012 Further manufacture. How to amend a tax return 2012   If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and made the first retail sale of them. How to amend a tax return 2012 Credits or refunds. How to amend a tax return 2012   A credit or refund (without interest) of the retail tax on the taxable articles described earlier may be allowable if the tax has been paid with respect to an article and, before any other use, such article is used by any person as a component part of another taxable article manufactured or produced. How to amend a tax return 2012 The person using the article as a component part is eligible for the credit or refund. How to amend a tax return 2012   A credit or refund is allowable if, before any other use, an article is, by any person: Exported, Used or sold for use as supplies for vessels, Sold to a state or local government for its exclusive use, Sold to a nonprofit educational organization for its exclusive use, or Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. How to amend a tax return 2012 A credit or refund is also allowable if there is a price readjustment by reason of the return or repossession of an article or by reason of a bona fide discount, rebate, or allowance. How to amend a tax return 2012   See also Conditions to allowance in chapter 5. How to amend a tax return 2012 Tire credit. How to amend a tax return 2012   A credit is allowed against the retail tax on the taxable articles described earlier if taxable tires are sold on or in connection with the sale of the article. How to amend a tax return 2012 The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). How to amend a tax return 2012 This is the section 4051(d) taxable tire credit and is claimed on Schedule C (Form 720) for the same quarter for which the tax on the heavy vehicle is reported. How to amend a tax return 2012 Prev  Up  Next   Home   More Online Publications