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

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About the Prior Year Forms and Publications (PDF) List

This list of tax products contains forms, instructions, and publications ranging from the current year back to 1864. All products have a revision date, showing the year each product was revised. 

Some products have separate instructions, and some have included instructions.

Notices included on this list are general notices, not taxpayer correspondence. Use the main site search (in the upper right corner of most pages) to search for information about correspondence.

The list can be sorted by clicking on a column header, and you can choose how many products display on each page, from 25 to 200.

 

Finding Forms and Instructions

The "Find" box can help you filter the list to find a specific product. The default setting is to find by product number.The find filter is not case- sensitive.

If you want to see all the versions of a product (e.g. 1040, enter the number into the find box, and click the find button. The find filter will display all the products in the list that contain that number. If you enter "1040," your results will display all the various 1040 forms, narrowing the list from more than 2000 products to about 50. The smaller list is sorted alphabetically by product number. Form 1040 is first, and Form 1040-X is last, with Form 1040-A, Form 1040 (Schedule H), and all the other 1040 forms in between. You can then sort the resulting list by any of the three columns.

If you want to see all the products for a specific year, enter the year, and change the drop down to "Revision Date." You can then sort the resulting list by any of the three columns.

The "find" feature only filters results; it is not a true search. If you are looking for the 2009 Form 1065, and enter those words in the "find" box, you will get no search results, because the term "2009 Form 1065" does not exist in any one field on the list. You can search by product (1065) or by revision date (2009) and then sort the list to help you find the exact product.

If you enter "pub 1" you will get no results - even though Publication 1 is on the list - because pub 1 does not exist in any field on the list. You can also filter by title or revision date. If you don't know the product number, but you know a word in the title, such as individual, household, or corporation, enter the word in the "find" box, select "title" from the drop down, and click find. You have to enter text from the actual title to get valid results. "Children and "child" return different results, and "kids" won't return any results. 

If you are looking for information, rather than a specific product, it may be more helpful to use the main site search (in the upper right corner of most pages) to search.

 

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Page Last Reviewed or Updated: 28-Aug-2013

The Search Irs

Search irs 11. Search irs   Your Rights as a Taxpayer Table of Contents Declaration of Taxpayer Rights Examinations, Appeals, Collections, and RefundsBy mail. Search irs By interview. Search irs Repeat examinations. Search irs The first part of this chapter explains some of your most important rights as a taxpayer. Search irs The second part explains the examination, appeal, collection, and refund processes. Search irs Declaration of Taxpayer Rights Protection of your rights. Search irs   IRS employees will explain and protect your rights as a taxpayer throughout your contact with us. Search irs Privacy and confidentiality. Search irs   The IRS will not disclose to anyone the information you give us, except as authorized by law. Search irs You have the right to know why we are asking you for information, how we will use it, and what happens if you do not provide requested information. Search irs Professional and courteous service. Search irs   If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee's supervisor. Search irs If the supervisor's response is not satisfactory, you should write to the IRS director for your area or the center where you file your return. Search irs Representation. Search irs   You can either represent yourself or, with proper written authorization, have someone else represent you in your place. Search irs Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. Search irs If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview in most cases. Search irs   You can have someone accompany you at an interview. Search irs You can make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell us in writing 10 days before the meeting. Search irs Payment of only the correct amount of tax. Search irs   You are responsible for paying only the correct amount of tax due under the law—no more, no less. Search irs If you cannot pay all of your tax when it is due, you may be able to make monthly installment payments. Search irs Help with unresolved tax problems. Search irs   The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. Search irs Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem. Search irs For more information, call toll free 1-877-777-4778 (1-800-829-4059 for TTY/TDD) or write to the Taxpayer Advocate at the IRS office that last contacted you. Search irs Appeals and judicial review. Search irs   If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to ask the Appeals Office to review your case. Search irs You can also ask a court to review your case. Search irs Relief from certain penalties and interest. Search irs   The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. Search irs We will waive interest that is the result of certain errors or delays caused by an IRS employee. Search irs Examinations, Appeals, Collections, and Refunds Examinations (audits). Search irs   We accept most taxpayers' returns as filed. Search irs If we inquire about your return or select it for examination, it does not suggest that you are dishonest. Search irs The inquiry or examination may or may not result in more tax. Search irs We may close your case without change; or, you may receive a refund. Search irs   The process of selecting a return for examination usually begins in one of two ways. Search irs First, we use computer programs to identify returns that may have incorrect amounts. Search irs These programs may be based on information returns, such as Forms 1099 and W-2, on studies of past examinations, or on certain issues identified by compliance projects. Search irs Second, we use information from outside sources that indicates that a return may have incorrect amounts. Search irs These sources may include newspapers, public records, and individuals. Search irs If we determine that the information is accurate and reliable, we may use it to select a return for examination. Search irs   Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow in examinations. Search irs The following sections give an overview of how we conduct examinations. Search irs By mail. Search irs   We handle many examinations and inquiries by mail. Search irs We will send you a letter with either a request for more information or a reason why we believe a change to your return may be needed. Search irs You can respond by mail or you can request a personal interview with an examiner. Search irs If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. Search irs Please do not hesitate to write to us about anything you do not understand. Search irs By interview. Search irs   If we notify you that we will conduct your examination through a personal interview, or you request such an interview, you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and the IRS. Search irs If our examiner proposes any changes to your return, he or she will explain the reasons for the changes. Search irs If you do not agree with these changes, you can meet with the examiner's supervisor. Search irs Repeat examinations. Search irs   If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, please contact us as soon as possible so we can see if we should discontinue the examination. Search irs Appeals. Search irs   If you do not agree with the examiner's proposed changes, you can appeal them to the Appeals Office of the IRS. Search irs Most differences can be settled without expensive and time-consuming court trials. Search irs Your appeal rights are explained in detail in both Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree, and Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Search irs   If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U. Search irs S. Search irs Tax Court, U. Search irs S. Search irs Court of Federal Claims, or the U. Search irs S. Search irs District Court where you live. Search irs If you take your case to court, the IRS will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions. Search irs If the court agrees with you on most issues in your case and finds that our position was largely unjustified, you may be able to recover some of your administrative and litigation costs. Search irs You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through the appeals system, and you gave us the information necessary to resolve the case. Search irs Collections. Search irs   Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. Search irs It describes: What to do when you owe taxes. Search irs It describes what to do if you get a tax bill and what to do if you think your bill is wrong. Search irs It also covers making installment payments, delaying collection action, and submitting an offer in compromise. Search irs IRS collection actions. Search irs It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property. Search irs   Your collection appeal rights are explained in detail in Publication 1660, Collection Appeal Rights. Search irs Innocent spouse relief. Search irs   Generally, both you and your spouse are responsible, jointly and individually, for paying the full amount of any tax, interest, or penalties due on your joint return. Search irs To seek relief from any liability related to your spouse (or former spouse), you must file a claim on Form 8857, Request for Innocent Spouse Relief. Search irs In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. Search irs Do not file Form 8857 with your Form 1040. Search irs For more information, see Publication 971, Innocent Spouse Relief, and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009. Search irs Refunds. Search irs   You can file a claim for refund if you think you paid too much tax. Search irs You must generally file the claim within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. Search irs The law generally provides for interest on your refund if it is not paid within 45 days of the date you filed your return or claim for refund. Search irs Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, has more information on refunds. Search irs   If you were due a refund but you did not file a return, you must file within 3 years from the date the return was due (including extensions) to get that refund. Search irs Prev  Up  Next   Home   More Online Publications