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Tax Return Amendment

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Tax Return Amendment

Tax return amendment Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. Tax return amendment Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . Tax return amendment Fiscal-year taxpayers. Tax return amendment   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. Tax return amendment These changes are described under Fiscal-Year Taxpayers at the end of this calendar. Tax return amendment First Quarter The first quarter of a calendar year is made up of January, February, and March. Tax return amendment Second Quarter The second quarter of a calendar year is made up of April, May, and June. Tax return amendment Third Quarter The third quarter of a calendar year is made up of July, August, and September. Tax return amendment Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Tax return amendment Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Tax return amendment Use the following general guidelines to make these changes. Tax return amendment The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. Tax return amendment Also see Saturday, Sunday, or legal holiday, earlier. Tax return amendment Individuals Form 1040. Tax return amendment    This form is due on the 15th day of the 4th month after the end of your tax year. Tax return amendment Form 4868 is used to request an extension of time to file Form 1040. Tax return amendment Estimated tax payments (Form 1040-ES). Tax return amendment   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. Tax return amendment Partnerships Form 1065. Tax return amendment   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Tax return amendment Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. Tax return amendment Form 1065-B (electing large partnerships). Tax return amendment   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Tax return amendment Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. Tax return amendment Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004). Tax return amendment   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. Tax return amendment S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. Tax return amendment Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S. Tax return amendment Estimated tax payments. Tax return amendment   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. Tax return amendment Form 2553. Tax return amendment   This form is used to choose S corporation treatment. Tax return amendment It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. Tax return amendment Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. Tax return amendment Principally, it covers the following federal taxes. Tax return amendment Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. Tax return amendment Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. Tax return amendment Federal unemployment (FUTA) tax you must pay as an employer. Tax return amendment The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Tax return amendment Use this calendar with Publication 15 (Circular E), which gives the deposit rules. Tax return amendment Forms you may need. Tax return amendment   The following is a list and description of the primary employment tax forms you may need. Tax return amendment Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Tax return amendment This form is due the last day of the first calendar month after the calendar year ends. Tax return amendment Use it to report the FUTA tax on wages you paid. Tax return amendment Form 941, Employer's QUARTERLY Federal Tax Return. Tax return amendment This form is due the last day of the first calendar month after the calendar quarter ends. Tax return amendment Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. Tax return amendment Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. Tax return amendment This form is due the last day of the first calendar month after the calendar year ends. Tax return amendment Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. Tax return amendment Form 944, Employer's ANNUAL Federal Tax Return. Tax return amendment This form is due the last day of the first calendar month after the calendar year ends. Tax return amendment Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. Tax return amendment Form 945, Annual Return of Withheld Federal Income Tax. Tax return amendment This form is due the last day of the first calendar month after the calendar year ends. Tax return amendment Use it to report income tax withheld on all nonpayroll items. Tax return amendment Nonpayroll items include the following. Tax return amendment Backup withholding. Tax return amendment Withholding on pensions, annuities, IRAs, and gambling winnings. Tax return amendment Payments of Indian gaming profits to tribal members. Tax return amendment Fiscal-year taxpayers. Tax return amendment   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Tax return amendment The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. Tax return amendment These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. Tax return amendment See July 31 , later. Tax return amendment Extended due dates. Tax return amendment   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. Tax return amendment If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. Tax return amendment However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. Tax return amendment First Quarter The first quarter of a calendar year is made up of January, February, and March. Tax return amendment Second Quarter The second quarter of a calendar year is made up of April, May, and June. Tax return amendment Third Quarter The third quarter of a calendar year is made up of July, August, and September. Tax return amendment Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Tax return amendment Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Tax return amendment Use this calendar with Publication 510. Tax return amendment Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. Tax return amendment References to Form 2290 also apply to Form 2290(SP). Tax return amendment Forms you may need. Tax return amendment   The following is a list and description of the excise tax forms you may need. Tax return amendment Form 11-C, Occupational Tax and Registration Return for Wagering. Tax return amendment Use this form to register any wagering activity and to pay an occupational tax on wagering. Tax return amendment File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. Tax return amendment You must file the form before you begin accepting wagers. Tax return amendment After that, file the form by July 1 of each year. Tax return amendment Also, see Form 730, later. Tax return amendment Form 720, Quarterly Federal Excise Tax Return. Tax return amendment File this form by the last day of the month following the calendar quarter. Tax return amendment Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. Tax return amendment Form 730, Monthly Tax Return for Wagers. Tax return amendment Use this form to pay an excise tax on wagers you accept. Tax return amendment File this form for each month by the last day of the following month. Tax return amendment Also, see Form 11-C, earlier. Tax return amendment Form 2290, Heavy Highway Vehicle Use Tax Return. Tax return amendment Use this form to pay the federal use tax on heavy highway vehicles registered in your name. Tax return amendment File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. Tax return amendment The tax period begins on July 1 and ends the following June 30. Tax return amendment You must pay the full year's tax on all vehicles you have in use during the month of July. Tax return amendment You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. Tax return amendment For more information, see the Instructions for Form 2290. Tax return amendment Fiscal-year taxpayers. Tax return amendment   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Tax return amendment Adjustments for Saturday, Sunday, or legal holidays. Tax return amendment   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Tax return amendment For excise taxes, there are two exceptions to this rule. Tax return amendment For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Tax return amendment Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. Tax return amendment If the due date falls on a Sunday, the deposit is due on the following Monday. Tax return amendment For more information, see the Instructions for Form 720. Tax return amendment The Excise Tax Calendar has been adjusted for all of these provisions. Tax return amendment Regular method taxes. Tax return amendment   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. Tax return amendment First Quarter The first quarter of a calendar year is made up of January, February, and March. Tax return amendment Second Quarter The second quarter of a calendar year is made up of April, May, and June. Tax return amendment Third Quarter The third quarter of a calendar year is made up of July, August, and September. Tax return amendment Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Tax return amendment How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Tax return amendment Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Tax return amendment Free help with your tax return. Tax return amendment   Free help in preparing your return is available nationwide from IRS-certified volunteers. Tax return amendment The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Tax return amendment The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Tax return amendment Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Tax return amendment Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Tax return amendment To find the nearest VITA or TCE site, visit IRS. Tax return amendment gov or call 1-800-906-9887. Tax return amendment   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax return amendment To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax return amendment aarp. Tax return amendment org/money/taxaide or call 1-888-227-7669. Tax return amendment   For more information on these programs, go to IRS. Tax return amendment gov and enter “VITA” in the search box. Tax return amendment Internet. Tax return amendment IRS. Tax return amendment gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Tax return amendment Apply for an Employer Identification Number (EIN). Tax return amendment Go to IRS. Tax return amendment gov and enter Apply for an EIN in the search box. Tax return amendment Request an Electronic Filing PIN by going to IRS. Tax return amendment gov and entering Electronic Filing PIN in the search box. Tax return amendment Check the status of your 2013 refund with Where's My Refund? Go to IRS. Tax return amendment gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax return amendment If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax return amendment Checking the status of your amended return. Tax return amendment Go to IRS. Tax return amendment gov and enter Where's My Amended Return in the search box. Tax return amendment Download forms, instructions, and publications, including some accessible versions. Tax return amendment Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Tax return amendment gov or IRS2Go. Tax return amendment Tax return and tax account transcripts are generally available for the current year and past three years. Tax return amendment Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax return amendment gov. Tax return amendment Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Tax return amendment Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax return amendment gov. Tax return amendment Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Tax return amendment gov or IRS2Go. Tax return amendment Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Tax return amendment An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Tax return amendment Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Tax return amendment If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Tax return amendment Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax return amendment Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Tax return amendment gov. Tax return amendment Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax return amendment The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Tax return amendment Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Tax return amendment AARP offers the Tax-Aide counseling program as part of the TCE program. Tax return amendment Visit AARP's website to find the nearest Tax-Aide location. Tax return amendment Research your tax questions. Tax return amendment Search publications and instructions by topic or keyword. Tax return amendment Read the Internal Revenue Code, regulations, or other official guidance. Tax return amendment Read Internal Revenue Bulletins. Tax return amendment Sign up to receive local and national tax news by email. Tax return amendment Phone. Tax return amendment You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax return amendment Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Tax return amendment Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Tax return amendment Call to locate the nearest volunteer help site, 1-800-906-9887. Tax return amendment Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax return amendment The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Tax return amendment Most VITA and TCE sites offer free electronic filing. Tax return amendment Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax return amendment Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax return amendment Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Tax return amendment The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Tax return amendment If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax return amendment Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax return amendment Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax return amendment Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Tax return amendment Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax return amendment Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Tax return amendment You should receive your order within 10 business days. Tax return amendment Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Tax return amendment Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Tax return amendment Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Tax return amendment Call to ask tax questions, 1-800-829-1040. Tax return amendment Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax return amendment The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax return amendment These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Tax return amendment gsa. Tax return amendment gov/fedrelay. Tax return amendment Walk-in. Tax return amendment You can find a selection of forms, publications and services — in-person, face-to-face. Tax return amendment Products. Tax return amendment You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax return amendment Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax return amendment Services. Tax return amendment You can walk in to your local TAC most business days for personal, face-to-face tax help. Tax return amendment An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax return amendment If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Tax return amendment No appointment is necessary—just walk in. Tax return amendment Before visiting, check www. Tax return amendment irs. Tax return amendment gov/localcontacts for hours of operation and services provided. Tax return amendment Mail. Tax return amendment You can send your order for forms, instructions, and publications to the address below. Tax return amendment You should receive a response within 10 business days after your request is received. Tax return amendment  Internal Revenue Service 1201 N. Tax return amendment Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Tax return amendment   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax return amendment Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax return amendment What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Tax return amendment We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Tax return amendment You face (or your business is facing) an immediate threat of adverse action. Tax return amendment You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax return amendment   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Tax return amendment Here's why we can help: TAS is an independent organization within the IRS. Tax return amendment Our advocates know how to work with the IRS. Tax return amendment Our services are free and tailored to meet your needs. Tax return amendment We have offices in every state, the District of Columbia, and Puerto Rico. Tax return amendment How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Tax return amendment irs. Tax return amendment gov/advocate, or call us toll-free at 1-877-777-4778. Tax return amendment How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax return amendment If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Tax return amendment irs. Tax return amendment gov/sams. Tax return amendment Low Income Taxpayer Clinics. Tax return amendment   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Tax return amendment Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Tax return amendment Visit www. Tax return amendment TaxpayerAdvocate. Tax return amendment irs. Tax return amendment gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Tax return amendment gnewbus01 Prev  Up  Next   Home   More Online Publications
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The Tax Return Amendment

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