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Amend taxes online free 1. Amend taxes online free   Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. Amend taxes online free Gasoline and Aviation GasolineTaxable Events Gasoline Blendstocks Diesel Fuel and KeroseneTaxable Events Dyed Diesel Fuel and Dyed Kerosene Alaska and Feedstocks Back-up Tax Diesel-Water Fuel Emulsion Kerosene for Use in AviationTaxable Events Liability For Tax Surtax on any liquid used in a fractional ownership program aircraft as fuel Certificate for Commercial Aviation and Exempt UsesExempt use. Amend taxes online free Reseller statement. Amend taxes online free Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. Amend taxes online free Deep-draft ocean-going vessels. Amend taxes online free Passenger vessels. Amend taxes online free Ocean-going barges. Amend taxes online free State or local governments. Amend taxes online free Cellulosic or Second Generation Biofuel Not Used as Fuel Biodiesel Sold as But Not Used as Fuel Definitions Excise taxes are imposed on all the following fuels. Amend taxes online free Gasoline, including aviation gasoline and gasoline blendstocks. Amend taxes online free Diesel fuel, including dyed diesel fuel. Amend taxes online free Diesel-water fuel emulsion. Amend taxes online free Kerosene, including dyed kerosene and kerosene used in aviation. Amend taxes online free Other Fuels (including alternative fuels). Amend taxes online free Compressed natural gas (CNG). Amend taxes online free Fuels used in commercial transportation on inland waterways. Amend taxes online free Any liquid used in a fractional ownership program aircraft as fuel. Amend taxes online free The following terms are used throughout the discussion of fuel taxes. Amend taxes online free Other terms are defined in the discussion of the specific fuels to which they pertain. Amend taxes online free Agri-biodiesel. Amend taxes online free   Agri-biodiesel means biodiesel derived solely from virgin oils, including esters derived from virgin vegetable oils from corn, soybeans, sunflower seeds, cottonseeds, canola, crambe, rapeseeds, safflowers, flaxseeds, rice bran, mustard seeds, and camelina, and from animal fats. Amend taxes online free Approved terminal or refinery. Amend taxes online free   This is a terminal operated by a registrant that is a terminal operator or a refinery operated by a registrant that is a refiner. Amend taxes online free Biodiesel. Amend taxes online free   Biodiesel means the monoalkyl esters of long chain fatty acids derived from plant or animal matter that meet the registration requirements for fuels and fuel additives established by the Environmental Protection Agency (EPA) under section 211 of the Clean Air Act, and the requirements of the American Society of Testing Materials (ASTM) D6751. Amend taxes online free Blended taxable fuel. Amend taxes online free   This means any taxable fuel produced outside the bulk transfer/terminal system by mixing taxable fuel on which excise tax has been imposed and any other liquid on which excise tax has not been imposed. Amend taxes online free This does not include a mixture removed or sold during the calendar quarter if all such mixtures removed or sold by the blender contain less than 400 gallons of a liquid on which the tax has not been imposed. Amend taxes online free Blender. Amend taxes online free   This is the person that produces blended taxable fuel. Amend taxes online free Bulk transfer. Amend taxes online free   This is the transfer of taxable fuel by pipeline or vessel. Amend taxes online free Bulk transfer/terminal system. Amend taxes online free   This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Amend taxes online free Fuel in the supply tank of any engine, or in any tank car, railcar, trailer, truck, or other equipment suitable for ground transportation is not in the bulk transfer/terminal system. Amend taxes online free Cellulosic biofuel. Amend taxes online free   Cellulosic biofuel means any liquid fuel produced from any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis that meets the registration requirements for fuels and fuel additives established by the EPA under section 211 of the Clean Air Act. Amend taxes online free Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). Amend taxes online free For fuels sold or used after December 31, 2009, cellulosic biofuel does not include fuel of which more than 4% (determined by weight) is any combination of water and sediment, fuel of which the ash content is more than 1%, or fuel that has an acid number greater than 25. Amend taxes online free Also see Second generation biofuel below. Amend taxes online free Diesel-water fuel emulsion. Amend taxes online free   A diesel-water fuel emulsion means an emulsion at least 14% of which is water. Amend taxes online free The emulsion additive used to produce the fuel must be registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act as in effect on March 31, 2003. Amend taxes online free Dry lease aircraft exchange. Amend taxes online free   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. Amend taxes online free Enterer. Amend taxes online free   This is the importer of record (under customs law) for the taxable fuel. Amend taxes online free However, if the importer of record is acting as an agent, such as a customs broker, the person for whom the agent is acting is the enterer. Amend taxes online free If there is no importer of record, the owner at the time of entry into the United States is the enterer. Amend taxes online free Entry. Amend taxes online free   Taxable fuel is entered into the United States when it is brought into the United States and applicable customs law requires that it be entered for consumption, use, or warehousing. Amend taxes online free This does not apply to fuel brought into Puerto Rico (which is part of the U. Amend taxes online free S. Amend taxes online free customs territory), but does apply to fuel brought into the United States from Puerto Rico. Amend taxes online free Fractional ownership aircraft program and fractional program aircraft. Amend taxes online free   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. Amend taxes online free Measurement of taxable fuel. Amend taxes online free   Volumes of taxable fuel can be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. Amend taxes online free Other fuels. Amend taxes online free   See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. Amend taxes online free Pipeline operator. Amend taxes online free   This is the person that operates a pipeline within the bulk transfer/terminal system. Amend taxes online free Position holder. Amend taxes online free   This is the person that holds the inventory position in the taxable fuel in the terminal, as reflected in the records of the terminal operator. Amend taxes online free You hold the inventory position when you have a contractual agreement with the terminal operator for the use of the storage facilities and terminaling services for the taxable fuel. Amend taxes online free A terminal operator that owns taxable fuel in its terminal is a position holder. Amend taxes online free Rack. Amend taxes online free   This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. Amend taxes online free Refiner. Amend taxes online free   This is any person that owns, operates, or otherwise controls a refinery. Amend taxes online free Refinery. Amend taxes online free   This is a facility used to produce taxable fuel and from which taxable fuel may be removed by pipeline, by vessel, or at a rack. Amend taxes online free However, this term does not include a facility where only blended fuel, and no other type of fuel, is produced. Amend taxes online free For this purpose, blended fuel is any mixture that would be blended taxable fuel if produced outside the bulk transfer/terminal system. Amend taxes online free Registrant. Amend taxes online free   This is a taxable fuel registrant (see Registration Requirements, later). Amend taxes online free Removal. Amend taxes online free   This is any physical transfer of taxable fuel. Amend taxes online free It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels. Amend taxes online free However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. Amend taxes online free Renewable diesel. Amend taxes online free   See Renewable Diesel Credits in chapter 2. Amend taxes online free Sale. Amend taxes online free   For taxable fuel not in a terminal, this is the transfer of title to, or substantial incidents of ownership in, taxable fuel to the buyer for money, services, or other property. Amend taxes online free For taxable fuel in a terminal, this is the transfer of the inventory position if the transferee becomes the position holder for that taxable fuel. Amend taxes online free Second generation biofuel. Amend taxes online free   This is any liquid fuel derived by, or from, qualified feedstocks, and meets the registration requirements for fuels and fuel additives established by the Environmental Protection Agency under section 211 of the Clean Air Act (42 U. Amend taxes online free S. Amend taxes online free C. Amend taxes online free 7545). Amend taxes online free It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. Amend taxes online free It is not alcohol of less than 150 proof (disregard any added denaturants). Amend taxes online free See Form 6478 for more information. Amend taxes online free State. Amend taxes online free   This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. Amend taxes online free An Indian tribal government is treated as a state only if transactions involve the exercise of an essential tribal government function. Amend taxes online free Taxable fuel. Amend taxes online free   This means gasoline, diesel fuel, and kerosene. Amend taxes online free Terminal. Amend taxes online free   This is a storage and distribution facility supplied by pipeline or vessel, and from which taxable fuel may be removed at a rack. Amend taxes online free It does not include a facility at which gasoline blendstocks are used in the manufacture of products other than finished gasoline if no gasoline is removed from the facility. Amend taxes online free A terminal does not include any facility where finished gasoline, diesel fuel, or kerosene is stored if the facility is operated by a registrant and all such taxable fuel stored at the facility has been previously taxed upon removal from a refinery or terminal. Amend taxes online free Terminal operator. Amend taxes online free   This is any person that owns, operates, or otherwise controls a terminal. Amend taxes online free Throughputter. Amend taxes online free   This is any person that is a position holder or that owns taxable fuel within the bulk transfer/terminal system (other than in a terminal). Amend taxes online free Vessel operator. Amend taxes online free   This is the person that operates a vessel within the bulk transfer/terminal system. Amend taxes online free However, vessel does not include a deep draft ocean-going vessel. Amend taxes online free Information Returns Form 720-TO and Form 720-CS are information returns used to report monthly receipts and disbursements of liquid products. Amend taxes online free A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. Amend taxes online free For a list of products, see the product code table in the Instructions for Forms 720-TO and 720-CS. Amend taxes online free The returns are due the last day of the month following the month in which the transaction occurs. Amend taxes online free Generally, these returns can be filed on paper or electronically. Amend taxes online free For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. Amend taxes online free Publication 3536 is only available on the IRS website. Amend taxes online free Form 720-TO. Amend taxes online free   This information return is used by terminal operators to report receipts and disbursements of all liquid products to and from all approved terminals. Amend taxes online free Each terminal operator must file a separate form for each approved terminal. Amend taxes online free Form 720-CS. Amend taxes online free   This information return must be filed by bulk transport carriers (barges, vessels, and pipelines) who receive liquid product from an approved terminal or deliver liquid product to an approved terminal. Amend taxes online free Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. Amend taxes online free See Form 637 for other persons who must register and for more information about registration. Amend taxes online free Persons that are required to be registered. Amend taxes online free   You are required to be registered if you are a: Blender; Enterer; Pipeline operator; Position holder; Refiner; Terminal operator; Vessel operator; Producer or importer of alcohol, biodiesel, agri-biodiesel, and renewable diesel; or Producer of cellulosic or second generation biofuel. Amend taxes online free Persons that may register. Amend taxes online free   You may, but are not required to, register if you are a: Feedstock user, Industrial user, Throughputter that is not a position holder, Ultimate vendor, Diesel-water fuel emulsion producer, Credit card issuer, or Alternative fuel claimant. Amend taxes online free Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. Amend taxes online free However, they must be registered to file claims for certain sales and uses of fuel. Amend taxes online free See Form 637 for more information. Amend taxes online free Taxable fuel registrant. Amend taxes online free   This is an enterer, an industrial user, a refiner, a terminal operator, or a throughputter who received a Letter of Registration under the excise tax registration provisions and whose registration has not been revoked or suspended. Amend taxes online free The term registrant as used in the discussions of these fuels means a taxable fuel registrant. Amend taxes online free Additional information. Amend taxes online free   See the Form 637 instructions for the information you must submit when you apply for registration. Amend taxes online free Failure to register. Amend taxes online free   The penalty for failure to register if you must register, unless due to reasonable cause, is $10,000 for the initial failure, and then $1,000 each day thereafter you fail to register. Amend taxes online free Gasoline and Aviation Gasoline Gasoline. Amend taxes online free   Gasoline means all products commonly or commercially known or sold as gasoline with an octane rating of 75 or more that are suitable for use as a motor fuel. Amend taxes online free Gasoline includes any gasoline blend other than: Qualified ethanol and methanol fuel (at least 85 percent of the blend consists of alcohol produced from coal, including peat), Partially exempt ethanol and methanol fuel (at least 85 percent of the blend consists of alcohol produced from natural gas), or Denatured alcohol. Amend taxes online free Gasoline also includes gasoline blendstocks, discussed later. Amend taxes online free Aviation gasoline. Amend taxes online free   This means all special grades of gasoline suitable for use in aviation reciprocating engines and covered by ASTM specification D910 or military specification MIL-G-5572. Amend taxes online free Taxable Events The tax on gasoline is $. Amend taxes online free 184 per gallon. Amend taxes online free The tax on aviation gasoline is $. Amend taxes online free 194 per gallon. Amend taxes online free When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. Amend taxes online free 141 per gallon. Amend taxes online free See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. Amend taxes online free Tax is imposed on the removal, entry, or sale of gasoline. Amend taxes online free Each of these events is discussed later. Amend taxes online free Also, see the special rules that apply to gasoline blendstocks, later. Amend taxes online free If the tax is paid on the gasoline in more than one event, a refund may be allowed for the “second” tax paid. Amend taxes online free See Refunds of Second Tax in chapter 2. Amend taxes online free Removal from terminal. Amend taxes online free   All removals of gasoline at a terminal rack are taxable. Amend taxes online free The position holder for that gasoline is liable for the tax. Amend taxes online free Two-party exchanges. Amend taxes online free   In a two-party exchange, the receiving person, not the delivering person, is liable for the tax imposed on the removal of taxable fuel from the terminal at the terminal rack. Amend taxes online free A two-party exchange means a transaction (other than a sale) where the delivering person and receiving person are both taxable fuel registrants and all of the following apply. Amend taxes online free The transaction includes a transfer from the delivering person, who holds the inventory position for the taxable fuel in the terminal as reflected in the records of the terminal operator. Amend taxes online free The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. Amend taxes online free The terminal operator in its records treats the receiving person as the person that removes the product across the terminal rack for purposes of reporting the transaction on Form 720-TO. Amend taxes online free The transaction is subject to a written contract. Amend taxes online free Terminal operator's liability. Amend taxes online free   The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator and is not a registrant. Amend taxes online free   However, a terminal operator meeting all the following conditions at the time of the removal will not be liable for the tax. Amend taxes online free The terminal operator is a registrant. Amend taxes online free The terminal operator has an unexpired notification certificate (discussed later) from the position holder. Amend taxes online free The terminal operator has no reason to believe any information on the certificate is false. Amend taxes online free Removal from refinery. Amend taxes online free   The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. Amend taxes online free It is made by bulk transfer and the refiner, the owner of the gasoline immediately before the removal, or the operator of the pipeline or vessel is not a registrant. Amend taxes online free It is made at the refinery rack. Amend taxes online free The refiner is liable for the tax. Amend taxes online free Exception. Amend taxes online free   The tax does not apply to a removal of gasoline at the refinery rack if all the following requirements are met. Amend taxes online free The gasoline is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. Amend taxes online free The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. Amend taxes online free The removal from the refinery is by railcar. Amend taxes online free The same person operates the refinery and the facility at which the gasoline is received. Amend taxes online free Entry into the United States. Amend taxes online free   The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. Amend taxes online free It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. Amend taxes online free It is not made by bulk transfer. Amend taxes online free The enterer is liable for the tax. Amend taxes online free Importer of record's liability. Amend taxes online free   The importer of record is jointly and severally liable for the tax with the enterer if the importer of record is not the enterer of the taxable fuel and the enterer is not a taxable fuel registrant. Amend taxes online free   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. Amend taxes online free The importer of record has an unexpired notification certificate (discussed later) from the enterer. Amend taxes online free The importer of record has no reason to believe any information in the certificate is false. Amend taxes online free Customs bond. Amend taxes online free   The customs bond will not be charged for the tax imposed on the entry of the gasoline if at the time of entry the surety has an unexpired notification certificate from the enterer and has no reason to believe any information in the certificate is false. Amend taxes online free Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. Amend taxes online free   The removal by bulk transfer of gasoline from a terminal is taxable if the position holder for the gasoline or the operator of the pipeline or vessel is not a registrant. Amend taxes online free The position holder is liable for the tax. Amend taxes online free The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. Amend taxes online free However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. Amend taxes online free Bulk transfers not received at approved terminal or refinery. Amend taxes online free   The removal by bulk transfer of gasoline from a terminal or refinery, or the entry of gasoline by bulk transfer into the United States, is taxable if the following conditions apply. Amend taxes online free No tax was previously imposed (as discussed earlier) on any of the following events. Amend taxes online free The removal from the refinery. Amend taxes online free The entry into the United States. Amend taxes online free The removal from a terminal by an unregistered position holder. Amend taxes online free Upon removal from the pipeline or vessel, the gasoline is not received at an approved terminal or refinery (or at another pipeline or vessel). Amend taxes online free   The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. Amend taxes online free However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. Amend taxes online free The owner is a registrant. Amend taxes online free The owner has an unexpired notification certificate (discussed later) from the operator of the terminal or refinery where the gasoline is received. Amend taxes online free The owner has no reason to believe any information on the certificate is false. Amend taxes online free The operator of the facility where the gasoline is received is liable for the tax if the owner meets these conditions. Amend taxes online free The operator is jointly and severally liable if the owner does not meet these conditions. Amend taxes online free Sales to unregistered person. Amend taxes online free   The sale of gasoline located within the bulk transfer/terminal system to a person that is not a registrant is taxable if tax was not previously imposed under any of the events discussed earlier. Amend taxes online free   The seller is liable for the tax. Amend taxes online free However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. Amend taxes online free   The seller is a registrant. Amend taxes online free The seller has an unexpired notification certificate (discussed later) from the buyer. Amend taxes online free The seller has no reason to believe any information on the certificate is false. Amend taxes online free The buyer of the gasoline is liable for the tax if the seller meets these conditions. Amend taxes online free The buyer is jointly and severally liable if the seller does not meet these conditions. Amend taxes online free Exception. Amend taxes online free   The tax does not apply to a sale if all of the following apply. Amend taxes online free The buyer's principal place of business is not in the United States. Amend taxes online free The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. Amend taxes online free The seller is a registrant and the exporter of record. Amend taxes online free The fuel was exported. Amend taxes online free Removal or sale of blended gasoline. Amend taxes online free   The removal or sale of blended gasoline by the blender is taxable. Amend taxes online free See Blended taxable fuel under Definitions, earlier. Amend taxes online free   The blender is liable for the tax. Amend taxes online free The tax is figured on the number of gallons not previously subject to the tax on gasoline. Amend taxes online free   Persons who blend alcohol with gasoline to produce an alcohol fuel mixture outside the bulk transfer/terminal system must pay the gasoline tax on the volume of alcohol in the mixture. Amend taxes online free See Form 720 to report this tax. Amend taxes online free You also must be registered with the IRS as a blender. Amend taxes online free See Form 637. Amend taxes online free   However, if an untaxed liquid is sold as taxed taxable fuel and that untaxed liquid is used to produce blended taxable fuel, the person that sold the untaxed liquid is jointly and severally liable for the tax imposed on the blender's sale or removal of the blended taxable fuel. Amend taxes online free Notification certificate. Amend taxes online free   The notification certificate is used to notify a person of the registration status of the registrant. Amend taxes online free A copy of the registrant's letter of registration cannot be used as a notification certificate. Amend taxes online free A model notification certificate is shown in the Appendix as Model Certificate C. Amend taxes online free A notification certificate must contain all information necessary to complete the model. Amend taxes online free   The certificate may be included as part of any business records normally used for a sale. Amend taxes online free A certificate expires on the earlier of the date the registrant provides a new certificate, or the date the recipient of the certificate is notified that the registrant's registration has been revoked or suspended. Amend taxes online free The registrant must provide a new certificate if any information on a certificate has changed. Amend taxes online free Additional persons liable. Amend taxes online free   When the person liable for the tax willfully fails to pay the tax, joint and several liability for the tax is imposed on: Any officer, employee, or agent of the person who is under a duty to ensure the payment of the tax and who willfully fails to perform that duty, or Anyone who willfully causes the person to fail to pay the tax. Amend taxes online free Gasoline Blendstocks Gasoline blendstocks may be subject to $. Amend taxes online free 001 per gallon LUST tax as discussed below. Amend taxes online free Gasoline includes gasoline blendstocks. Amend taxes online free The previous discussions apply to these blendstocks. Amend taxes online free However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. Amend taxes online free 001 per gallon or are not subject to the excise tax. Amend taxes online free Blendstocks. Amend taxes online free   Gasoline blendstocks are: Alkylate, Butane, Butene, Catalytically cracked gasoline, Coker gasoline, Ethyl tertiary butyl ether (ETBE), Hexane, Hydrocrackate, Isomerate, Methyl tertiary butyl ether (MTBE), Mixed xylene (not including any separated isomer of xylene), Natural gasoline, Pentane, Pentane mixture, Polymer gasoline, Raffinate, Reformate, Straight-run gasoline, Straight-run naphtha, Tertiary amyl methyl ether (TAME), Tertiary butyl alcohol (gasoline grade) (TBA), Thermally cracked gasoline, and Toluene. Amend taxes online free   However, gasoline blendstocks do not include any product that cannot be used without further processing in the production of finished gasoline. Amend taxes online free Not used to produce finished gasoline. Amend taxes online free   Gasoline blendstocks not used to produce finished gasoline are not taxable (other than LUST) if the following conditions are met. Amend taxes online free Removals and entries not connected to sale. Amend taxes online free   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant. Amend taxes online free Removals and entries connected to sale. Amend taxes online free   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant, and at the time of the sale, meets the following requirements. Amend taxes online free The person has an unexpired certificate (discussed later) from the buyer. Amend taxes online free The person has no reason to believe any information in the certificate is false. Amend taxes online free Sales after removal or entry. Amend taxes online free   The sale of a gasoline blendstock that was not subject to tax on its nonbulk removal or entry, as discussed earlier, is taxable. Amend taxes online free The seller is liable for the tax. Amend taxes online free However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. Amend taxes online free The seller has an unexpired certificate (discussed next) from the buyer. Amend taxes online free The seller has no reason to believe any information in the certificate is false. Amend taxes online free Certificate of buyer. Amend taxes online free   The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. Amend taxes online free The certificate may be included as part of any business records normally used for a sale. Amend taxes online free A model certificate is shown in the Appendix as Model Certificate D. Amend taxes online free The certificate must contain all information necessary to complete the model. Amend taxes online free   A certificate expires on the earliest of the following dates. Amend taxes online free The date 1 year after the effective date (not earlier than the date signed) of the certificate. Amend taxes online free The date a new certificate is provided to the seller. Amend taxes online free The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. Amend taxes online free The buyer must provide a new certificate if any information on a certificate has changed. Amend taxes online free   The IRS may withdraw the buyer's right to provide a certificate if that buyer uses the gasoline blendstocks in the production of finished gasoline or resells the blendstocks without getting a certificate from its buyer. Amend taxes online free Received at approved terminal or refinery. Amend taxes online free   The nonbulk removal or entry of gasoline blendstocks received at an approved terminal or refinery is not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) meets all the following requirements. Amend taxes online free The person is a registrant. Amend taxes online free The person has an unexpired notification certificate (discussed earlier) from the operator of the terminal or refinery where the gasoline blendstocks are received. Amend taxes online free The person has no reason to believe any information on the certificate is false. Amend taxes online free Bulk transfers to registered industrial user. Amend taxes online free   The removal of gasoline blendstocks from a pipeline or vessel is not taxable (other than LUST) if the blendstocks are received by a registrant that is an industrial user. Amend taxes online free An industrial user is any person that receives gasoline blendstocks by bulk transfer for its own use in the manufacture of any product other than finished gasoline. Amend taxes online free Credits or Refunds. Amend taxes online free   A credit or refund of the gasoline tax may be allowable if gasoline is used for a nontaxable purpose or exempt use. Amend taxes online free For more information, see chapter 2. Amend taxes online free Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). Amend taxes online free However, special rules (discussed later) apply to dyed diesel fuel and dyed kerosene, and to undyed diesel fuel and undyed kerosene sold or used in Alaska for certain nontaxable uses and undyed kerosene used for a feedstock purpose. Amend taxes online free Diesel fuel means: Any liquid that without further processing or blending is suitable for use as a fuel in a diesel-powered highway vehicle or train, and Transmix. Amend taxes online free A liquid is suitable for this use if the liquid has practical and commercial fitness for use in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train. Amend taxes online free A liquid may possess this practical and commercial fitness even though the specified use is not the predominant use of the liquid. Amend taxes online free However, a liquid does not possess this practical and commercial fitness solely by reason of its possible or rare use as a fuel in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train. Amend taxes online free Diesel fuel does not include gasoline, kerosene, excluded liquid, No. Amend taxes online free 5 and No. Amend taxes online free 6 fuel oils covered by ASTM specification D396, or F-76 (Fuel Naval Distillate) covered by military specification MIL-F-16884. Amend taxes online free An excluded liquid is either of the following. Amend taxes online free A liquid that contains less than 4% normal paraffins. Amend taxes online free A liquid with all the following properties. Amend taxes online free Distillation range of 125 degrees Fahrenheit or less. Amend taxes online free Sulfur content of 10 ppm or less. Amend taxes online free Minimum color of +27 Saybolt. Amend taxes online free Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. Amend taxes online free Kerosene. Amend taxes online free   This means any of the following liquids. Amend taxes online free One of the two grades of kerosene (No. Amend taxes online free 1-K and No. Amend taxes online free 2-K) covered by ASTM specification D3699. Amend taxes online free Kerosene-type jet fuel covered by ASTM specification D1655 or military specification MIL-DTL-5624T (Grade JP-5) or MIL-DTL-83133E (Grade JP-8). Amend taxes online free See Kerosene for Use in Aviation, later. Amend taxes online free   However, kerosene does not include excluded liquid, discussed earlier. Amend taxes online free   Kerosene also includes any liquid that would be described above but for the presence of a dye of the type used to dye kerosene for a nontaxable use. Amend taxes online free Diesel-powered highway vehicle. Amend taxes online free   This is any self-propelled vehicle designed to carry a load over public highways (whether or not also designed to perform other functions) and propelled by a diesel-powered engine. Amend taxes online free Specially designed mobile machinery for nontransportation functions and vehicles specially designed for off-highway transportation are generally not considered diesel-powered highway vehicles. Amend taxes online free For more information about these vehicles and for information about vehicles not considered highway vehicles, see Off-Highway Business Use (No. Amend taxes online free 2) in chapter 2. Amend taxes online free Diesel-powered train. Amend taxes online free   This is any diesel-powered equipment or machinery that rides on rails. Amend taxes online free The term includes a locomotive, work train, switching engine, and track maintenance machine. Amend taxes online free Taxable Events The tax on diesel fuel and kerosene is $. Amend taxes online free 244 per gallon. Amend taxes online free It is imposed on the removal, entry, or sale of diesel fuel and kerosene. Amend taxes online free Each of these events is discussed later. Amend taxes online free Only the $. Amend taxes online free 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. Amend taxes online free If the tax is paid on the diesel fuel or kerosene in more than one event, a refund may be allowed for the “second” tax paid. Amend taxes online free See Refunds of Second Tax in chapter 2. Amend taxes online free Use in certain intercity and local buses. Amend taxes online free   Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. Amend taxes online free A claim for $. Amend taxes online free 17 per gallon may be made by the registered ultimate vendor (under certain conditions) or the ultimate purchaser for undyed diesel fuel or undyed kerosene sold for use in certain intercity or local buses. Amend taxes online free An intercity or local bus is a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. Amend taxes online free The bus must be engaged in one of the following activities. Amend taxes online free Scheduled transportation along regular routes regardless of the size of the bus. Amend taxes online free Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). Amend taxes online free A bus is available to the general public if the bus is available for hire to more than a limited number of persons, groups, or organizations. Amend taxes online free Removal from terminal. Amend taxes online free   All removals of diesel fuel and kerosene at a terminal rack are taxable. Amend taxes online free The position holder for that fuel is liable for the tax. Amend taxes online free Two-party exchanges. Amend taxes online free   In a two-party exchange, the receiving person, not the delivering person, is liable for the tax imposed on the removal of taxable fuel from the terminal at the terminal rack. Amend taxes online free A two-party exchange means a transaction (other than a sale) where the delivering person and receiving person are both taxable fuel registrants and all of the following apply. Amend taxes online free The transaction includes a transfer from the delivering person, who holds the inventory position for the taxable fuel in the terminal as reflected in the records of the terminal operator. Amend taxes online free The exchange transaction occurs before or at the same time as completion of removal across the rack by the receiving person. Amend taxes online free The terminal operator in its records treats the receiving person as the person that removes the product across the terminal rack for purposes of reporting the transaction on Form 720-TO. Amend taxes online free The transaction is subject to a written contract. Amend taxes online free Terminal operator's liability. Amend taxes online free   The terminal operator is jointly and severally liable for the tax if the terminal operator provides any person with any bill of lading, shipping paper, or similar document indicating that diesel fuel or kerosene is dyed (discussed later). Amend taxes online free   The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator and is not a registrant. Amend taxes online free However, a terminal operator will not be liable for the tax in this situation if, at the time of the removal, the following conditions are met. Amend taxes online free The terminal operator is a registrant. Amend taxes online free The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. Amend taxes online free The terminal operator has no reason to believe any information on the certificate is false. Amend taxes online free Removal from refinery. Amend taxes online free   The removal of diesel fuel or kerosene from a refinery is taxable if the removal meets either of the following conditions. Amend taxes online free It is made by bulk transfer and the refiner, the owner of the fuel immediately before the removal, or the operator of the pipeline or vessel is not a registrant. Amend taxes online free It is made at the refinery rack. Amend taxes online free The refiner is liable for the tax. Amend taxes online free Exception. Amend taxes online free   The tax does not apply to a removal of diesel fuel or kerosene at the refinery rack if all the following conditions are met. Amend taxes online free The diesel fuel or kerosene is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. Amend taxes online free The diesel fuel or kerosene is received at a facility operated by a registrant and located within the bulk transfer/terminal system. Amend taxes online free The removal from the refinery is by: Railcar and the same person operates the refinery and the facility at which the diesel fuel or kerosene is received, or For diesel fuel only, a trailer or semi-trailer used exclusively to transport the diesel fuel from a refinery (described in (1)) to a facility (described in (2)) less than 20 miles from the refinery. Amend taxes online free Entry into the United States. Amend taxes online free   The entry of diesel fuel or kerosene into the United States is taxable if the entry meets either of the following conditions. Amend taxes online free It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. Amend taxes online free It is not made by bulk transfer. Amend taxes online free The enterer is liable for the tax. Amend taxes online free Importer of record's liability. Amend taxes online free   The importer of record is jointly and severally liable for the tax with the enterer if the importer of record is not the enterer of the taxable fuel and the enterer is not a taxable fuel registrant. Amend taxes online free   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. Amend taxes online free The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. Amend taxes online free The importer of record has no reason to believe any information in the certificate is false. Amend taxes online free Customs bond. Amend taxes online free   The customs bond will not be charged for the tax imposed on the entry of the diesel fuel or kerosene if at the time of entry the surety has an unexpired notification certificate from the enterer and has no reason to believe any information in the certificate is false. Amend taxes online free Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. Amend taxes online free   The removal by bulk transfer of diesel fuel or kerosene from a terminal is taxable if the position holder for that fuel or the operator of the pipeline or vessel is not a registrant. Amend taxes online free The position holder is liable for the tax. Amend taxes online free The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. Amend taxes online free However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. Amend taxes online free Bulk transfers not received at approved terminal or refinery. Amend taxes online free   The removal by bulk transfer of diesel fuel or kerosene from a terminal or refinery or the entry of diesel fuel or kerosene by bulk transfer into the United States is taxable if the following conditions apply. Amend taxes online free No tax was previously imposed (as discussed earlier) on any of the following events. Amend taxes online free The removal from the refinery. Amend taxes online free The entry into the United States. Amend taxes online free The removal from a terminal by an unregistered position holder. Amend taxes online free Upon removal from the pipeline or vessel, the diesel fuel or kerosene is not received at an approved terminal or refinery (or at another pipeline or vessel). Amend taxes online free   The owner of the diesel fuel or kerosene when it is removed from the pipeline or vessel is liable for the tax. Amend taxes online free However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. Amend taxes online free The owner is a registrant. Amend taxes online free The owner has an unexpired notification certificate (discussed under Gasoline) from the operator of the terminal or refinery where the diesel fuel or kerosene is received. Amend taxes online free The owner has no reason to believe any information on the certificate is false. Amend taxes online free The operator of the facility where the diesel fuel or kerosene is received is liable for the tax if the owner meets these conditions. Amend taxes online free The operator is jointly and severally liable if the owner does not meet these conditions. Amend taxes online free Sales to unregistered person. Amend taxes online free   The sale of diesel fuel or kerosene located within the bulk transfer/terminal system to a person that is not a registrant is taxable if tax was not previously imposed under any of the events discussed earlier. Amend taxes online free   The seller is liable for the tax. Amend taxes online free However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. Amend taxes online free The seller is a registrant. Amend taxes online free The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. Amend taxes online free The seller has no reason to believe any information on the certificate is false. Amend taxes online free The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. Amend taxes online free The buyer is jointly and severally liable if the seller does not meet these conditions. Amend taxes online free Exception. Amend taxes online free   The tax does not apply to a sale if all of the following apply. Amend taxes online free The buyer's principal place of business is not in the United States. Amend taxes online free The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. Amend taxes online free The seller is a registrant and the exporter of record. Amend taxes online free The fuel was exported. Amend taxes online free Removal or sale of blended diesel fuel or kerosene. Amend taxes online free   The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. Amend taxes online free Blended taxable fuel produced using biodiesel is subject to the tax. Amend taxes online free See Blended taxable fuel under Definitions, earlier. Amend taxes online free   The blender is liable for the tax. Amend taxes online free The tax is figured on the number of gallons not previously subject to the tax. Amend taxes online free   Persons who blend biodiesel with undyed diesel fuel to produce and sell or use a biodiesel mixture outside the bulk transfer/terminal system must pay the diesel fuel tax on the volume of biodiesel in the mixture. Amend taxes online free Generally, the biodiesel mixture must be diesel fuel (defined earlier). Amend taxes online free See Form 720 to report this tax. Amend taxes online free You also must be registered by the IRS as a blender. Amend taxes online free See Form 637 for more information. Amend taxes online free   However, if an untaxed liquid is sold as taxable fuel and that untaxed liquid is used to produce blended taxable fuel, the person that sold the untaxed liquid is jointly and severally liable for the tax imposed on the blender's sale or removal of the blended taxable fuel. Amend taxes online free Additional persons liable. Amend taxes online free   When the person liable for the tax willfully fails to pay the tax, joint and several liability for the tax applies to: Any officer, employee, or agent of the person who is under a duty to ensure the payment of the tax and who willfully fails to perform that duty; or Anyone who willfully causes the person to fail to pay the tax. Amend taxes online free Credits or Refunds. Amend taxes online free   A credit or refund is allowable for the tax on undyed diesel fuel or undyed kerosene used for a nontaxable use. Amend taxes online free For more information, see chapter 2. Amend taxes online free Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. Amend taxes online free 001 per gallon LUST tax as discussed below, unless the fuel is for export. Amend taxes online free The excise tax is not imposed on the removal, entry, or sale of diesel fuel or kerosene (other than the LUST tax) if all the following tests are met. Amend taxes online free The person otherwise liable for tax (for example, the position holder) is a registrant. Amend taxes online free In the case of a removal from a terminal, the terminal is an approved terminal. Amend taxes online free The diesel fuel or kerosene satisfies the dyeing requirements (described next). Amend taxes online free Dyeing requirements. Amend taxes online free   Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. Amend taxes online free It contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3. Amend taxes online free 9 pounds of the solid dye standard Solvent Red 26 per thousand barrels of fuel or any dye of a type and in a concentration that has been approved by the Commissioner. Amend taxes online free Is indelibly dyed by mechanical injection. Amend taxes online free See section 6 of Notice 2005-80 for transition rules that apply until final regulations are issued by the IRS. Amend taxes online free Notice required. Amend taxes online free   A legible and conspicuous notice stating either: DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE or DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE must be: Provided by the terminal operator to any person that receives dyed diesel fuel or dyed kerosene at a terminal rack of that operator, and Posted by a seller on any retail pump or other delivery facility where it sells dyed diesel fuel or dyed kerosene for use by its buyer. Amend taxes online free   The notice under item (1) must be provided by the time of the removal and must appear on all shipping papers, bills of lading, and similar documents accompanying the removal of the fuel. Amend taxes online free   Any seller that fails to post the required notice under item (2) is presumed to know that the fuel will be used for a taxable use (a use other than a nontaxable use listed later). Amend taxes online free That seller is subject to the penalty described next. Amend taxes online free Penalty. Amend taxes online free   A penalty is imposed on a person if any of the following situations apply. Amend taxes online free Any dyed fuel is sold or held for sale by the person for a use the person knows or has reason to know is not a nontaxable use of the fuel. Amend taxes online free Any dyed fuel is held for use or used by the person for a use other than a nontaxable use and the person knew, or had reason to know, that the fuel was dyed. Amend taxes online free The person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye in dyed fuel. Amend taxes online free The person has knowledge that a dyed fuel that has been altered, as described in (3) above, sells or holds for sale such fuel for any use for which the person knows or has reason to know is not a nontaxable use of the fuel. Amend taxes online free   The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Amend taxes online free After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Amend taxes online free   This penalty is in addition to any tax imposed on the fuel. Amend taxes online free   If the penalty is imposed, each officer, employee, or agent of a business entity who willfully participated in any act giving rise to the penalty is jointly and severally liable with that entity for the penalty. Amend taxes online free   There is no administrative appeal or review allowed for the third and subsequent penalty imposed by section 6715 on any person except for: Fraud or a mistake in the chemical analysis, or Mathematical calculation of the penalty. Amend taxes online free   If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. Amend taxes online free However, the penalty applies only to dyed diesel fuel and dyed kerosene, while the back-up tax may apply to other fuels. Amend taxes online free The penalty may apply if the fuel is held for sale or use for a taxable use while the back-up tax does not apply unless the fuel is delivered into a fuel supply tank. Amend taxes online free Exception to penalty. Amend taxes online free   The penalty under item (3) will not apply in any of the following situations. Amend taxes online free Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any undyed liquid and the resulting product meets the dyeing requirements. Amend taxes online free Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any other liquid (other than diesel fuel or kerosene) that contains the type and amount of dye required to meet the dyeing requirements. Amend taxes online free The alteration or attempted alteration occurs in an exempt area of Alaska. Amend taxes online free See Removal for sale or use in Alaska, later. Amend taxes online free Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with diesel fuel or kerosene not meeting the dyeing requirements and the blending occurs as part of a nontaxable use (other than export), discussed later. Amend taxes online free Alaska and Feedstocks Tax of $. Amend taxes online free 001 per gallon is imposed on: Undyed diesel fuel or undyed kerosene sold or used in Alaska for certain nontaxable uses (see Later sales on page 10). Amend taxes online free Undyed kerosene used for feedstock purposes. Amend taxes online free Removal for sale or use in Alaska. Amend taxes online free   No tax is imposed on the removal, entry, or sale of diesel fuel or kerosene in Alaska for ultimate sale or use in certain areas of Alaska for certain nontaxable uses. Amend taxes online free The removal or entry of any diesel fuel or kerosene is not taxed if all the following requirements are satisfied. Amend taxes online free The person otherwise liable for the tax (position holder, refiner, or enterer): Is a registrant, Can show satisfactory evidence of the nontaxable nature of the transaction, and Has no reason to believe the evidence is false. Amend taxes online free In the case of a removal from a terminal, the terminal is an approved terminal. Amend taxes online free The owner of the fuel immediately after the removal or entry holds the fuel for its own use in a nontaxable use (discussed later) or is a qualified dealer. Amend taxes online free   If all three of the requirements above are not met, then tax is imposed at $. Amend taxes online free 244 per gallon. Amend taxes online free   A qualified dealer is any person that holds a qualified dealer license from the state of Alaska or has been registered by the IRS as a qualified retailer. Amend taxes online free Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. Amend taxes online free Later sales. Amend taxes online free   The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. Amend taxes online free The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. Amend taxes online free However, the sale is not taxable (other than the LUST tax at $. Amend taxes online free 001 per gallon) if all the following requirements are met. Amend taxes online free The fuel is sold in Alaska for certain nontaxable uses. Amend taxes online free The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. Amend taxes online free The seller can show satisfactory evidence of the nontaxable nature of the transaction and has no reason to believe the evidence is false. Amend taxes online free Feedstock purposes. Amend taxes online free   The $. Amend taxes online free 001 per gallon LUST tax is imposed on the removal or entry of undyed kerosene if all the following conditions are met. Amend taxes online free The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. Amend taxes online free In the case of a removal from a terminal, the terminal is an approved terminal. Amend taxes online free Either: The person otherwise liable for tax uses the kerosene for a feedstock purpose, or The kerosene is sold for use by the buyer for a feedstock purpose and, at the time of the sale, the person otherwise liable for tax has an unexpired certificate (described later) from the buyer and has no reason to believe any information on the certificate is false. Amend taxes online free   If all of the requirements above are not met, then tax is imposed at $. Amend taxes online free 244 per gallon. Amend taxes online free   Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. Amend taxes online free For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. Amend taxes online free A feedstock user is a person that uses kerosene for a feedstock purpose. Amend taxes online free A registered feedstock user is a person that has been registered by the IRS as a feedstock user. Amend taxes online free See Registration Requirements, earlier. Amend taxes online free Later sales. Amend taxes online free   The excise tax ($. Amend taxes online free 244 per gallon) applies to kerosene sold for use by the buyer for a feedstock purpose (item (3)(b) above) if the buyer in that sale later sells the kerosene. Amend taxes online free The tax is imposed at the time of the later sale and that seller is liable for the tax. Amend taxes online free Certificate. Amend taxes online free   The certificate from the buyer certifies the buyer is a registered feedstock user and the kerosene will be used by the buyer for a feedstock purpose. Amend taxes online free The certificate may be included as part of any business records normally used for a sale. Amend taxes online free A model certificate is shown in the Appendix as Model Certificate G. Amend taxes online free Your certificate must contain all information necessary to complete the model. Amend taxes online free   A certificate expires on the earliest of the following dates. Amend taxes online free The date 1 year after the effective date (not earlier than the date signed) of the certificate. Amend taxes online free The date the seller is provided a new certificate or notice that the current certificate is invalid. Amend taxes online free The date the seller is notified the buyer's registration has been revoked or suspended. Amend taxes online free   The buyer must provide a new certificate if any information on a certificate has changed. Amend taxes online free Back-up Tax Tax is imposed on the delivery of any of the following into the fuel supply tank of a diesel-powered highway vehicle. Amend taxes online free Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. Amend taxes online free Any undyed diesel fuel or undyed kerosene on which a credit or refund (for fuel used for a nontaxable purpose) has been allowed. Amend taxes online free Any liquid other than gasoline, diesel fuel, or kerosene. Amend taxes online free Generally, this back-up tax is imposed at a rate of $. Amend taxes online free 244 per gallon. Amend taxes online free Liability for tax. Amend taxes online free   Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. Amend taxes online free In addition, the seller of the diesel fuel or kerosene is jointly and severally liable for the tax if the seller knows or has reason to know that the fuel will be used for other than a nontaxable use. Amend taxes online free Exemptions from the back-up tax. Amend taxes online free   The back-up tax does not apply to a delivery of diesel fuel or kerosene for uses 1, 2, 6, 7, 12, 13, 14, and 15 listed under Definitions of Nontaxable Uses in chapter 2. Amend taxes online free   In addition, since the back-up tax is imposed only on the delivery into the fuel supply tank of a diesel-powered vehicle or train, the tax does not apply to diesel fuel or kerosene used as heating oil or in stationary engines. Amend taxes online free Diesel-Water Fuel Emulsion Diesel-water fuel emulsion means diesel fuel at least 14% of which is water and for which the emulsion additive is registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act as in effect on March 31, 2003. Amend taxes online free A reduced tax rate of $. Amend taxes online free 198 per gallon is imposed on a diesel-water fuel emulsion. Amend taxes online free To be eligible for the reduced rate, the person who sells, removes, or uses the diesel-water fuel emulsion must be registered by the IRS. Amend taxes online free If the diesel-water fuel emulsion does not meet the requirements above, or if the person who sells, removes, or uses the fuel is not registered, the diesel-water fuel emulsion is taxed at $. Amend taxes online free 244 per gallon. Amend taxes online free Credits or refunds. Amend taxes online free   The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. Amend taxes online free Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. Amend taxes online free 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). Amend taxes online free For kerosene removed directly from a terminal into the fuel tank of an aircraft for use in noncommercial aviation, the tax rate is $. Amend taxes online free 219. Amend taxes online free The rate of $. Amend taxes online free 219 also applies if kerosene is removed into any aircraft from a qualified refueler truck, tanker, or tank wagon that is loaded with the kerosene from a terminal that is located within an airport. Amend taxes online free The airport terminal does not need to be a secured airport terminal for this rate to apply. Amend taxes online free However, the refueler truck, tanker, or tank wagon must meet the requirements discussed under Certain refueler trucks, tankers, and tank wagons, treated as terminals, later. Amend taxes online free For kerosene removed directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax is $. Amend taxes online free 044 per gallon. Amend taxes online free For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. Amend taxes online free 044 rate applies only if the truck, tanker, or tank wagon is loaded at a terminal that is located in a secured area of the airport. Amend taxes online free See Terminal located within a secured area of an airport, later. Amend taxes online free In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. Amend taxes online free For kerosene removed directly into the fuel tank of an aircraft for a use exempt from tax under section 4041(c) (such as use in an aircraft for the exclusive use of a state or local government), the rate of tax is $. Amend taxes online free 001. Amend taxes online free There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. Amend taxes online free The kerosene must be removed from a qualifying refueler truck, tanker, or tank wagon loaded at a terminal located within a secured area of an airport. Amend taxes online free See Terminal located within a secured area of an airport, later. Amend taxes online free In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. Amend taxes online free The position holder is liable for the $. Amend taxes online free 001 per gallon tax. Amend taxes online free For kerosene removed directly from a terminal into the fuel tank of an fractional ownership program aircraft after March 31, 2012, a surtax of $. Amend taxes online free 141 per gallon applies. Amend taxes online free Certain refueler trucks, tankers, and tank wagons treated as terminals. Amend taxes online free   For purposes of the tax imposed on kerosene for use in aviation removed directly into the fuel tank of an aircraft for use in commercial aviation, certain refueler trucks, tankers, and tank wagons are treated as part of a terminal if the following conditions are met. Amend taxes online free Such terminal is located within an area of an airport. Amend taxes online free Any kerosene for use in aviation that is loaded in a refueler truck, tanker, or tank wagon at a terminal is for delivery into aircraft at the airport in which the terminal is located. Amend taxes online free Except in exigent circumstances, such as those identified in Notice 2005-80, no vehicle registered for highway use is loaded with kerosene for use in aviation at the terminal. Amend taxes online free The refueler truck, tanker, or tank wagon meets the following requirements: Has storage tanks, hose, and coupling equipment designed and used for fueling aircraft, Is not registered for highway use, and Is operated by the terminal operator or a person that makes a daily accounting to the terminal operator of each delivery of fuel from the refueler truck, tanker, or tank wagon. Amend taxes online free Information reporting will be required by terminal operators regarding this provision. Amend taxes online free Until the format of this information reporting is issued, taxpayers are required to retain records regarding the daily accounting, but are not required to report such information. Amend taxes online free Terminal located within a secured area of an airport. Amend taxes online free   See Notice 2005-4 and Notice 2005-80 for the list of terminals located within a secured area of an airport. Amend taxes online free This list refers to fueling operations at airport terminals as it applies to the federal excise tax on kerosene for use in aviation, and has nothing to do with the general security of airports either included or not included in the list. Amend taxes online free Liability For Tax If the kerosene is removed directly into the fuel tank of an aircraft for use in commercial aviation, the operator of the aircraft in commercial aviation is liable for the tax on the removal at the rate of $. Amend taxes online free 044 per gallon. Amend taxes online free However, the position holder is liable for the LUST tax for kerosene for use in aviation removed directly into the fuel tank of an aircraft for use exempt from tax under section 4041(c) (except foreign trade). Amend taxes online free For example, for kerosene removed directly into the aircraft for use in military aircraft, the position holder is liable for the tax. Amend taxes online free For the aircraft operator to be liable for the tax $. Amend taxes online free 044 rate, the position holder must meet the following requirements: Is a taxable fuel registrant, Has an unexpired certificate (a model certificate is shown in the Appendix as Model Certificate K) from the operator of the aircraft, and Has no reason to believe any of the information in the certificate is false. Amend taxes online free Commercial aviation. Amend taxes online free   Commercial aviation is any use of an aircraft in the business of transporting persons or property by air for pay. Amend taxes online free However, commercial aviation does not include any of the following uses. Amend taxes online free Any use exclusively for the purpose of skydiving. Amend taxes online free Certain air transportation by seaplane. Amend taxes online free See Seaplanes under Transportation of Persons by Air in chapter 4. Amend taxes online free Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers. Amend taxes online free For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. Amend taxes online free Any use of an aircraft that has a maximum certificated takeoff weight of 6,000 pounds or less, unless the aircraft is operated on an established line. Amend taxes online free For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. Amend taxes online free Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. Amend taxes online free See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. Amend taxes online free Surtax on any liquid used in a fractional ownership program aircraft as fuel Fuel used in a fractional ownership program aircraft (as defined below) after March 31, 2012, is subject to a surtax of $. Amend taxes online free 141 per gallon. Amend taxes online free The fractional ownership program manager is liable for the tax. Amend taxes online free The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. Amend taxes online free If the surtax is imposed, the following air transportation taxes do not apply. Amend taxes online free Transportation of persons by air. Amend taxes online free Transportation of property by air. Amend taxes online free Use of international air travel facilities. Amend taxes online free These taxes are described under Air Transportation Taxes, later. Amend taxes online free A fractional ownership program aircraft flight is considered noncommercial aviation, for the rules for kerosene used in noncommercial aviation, see Kerosene for Use in Aviation above. Amend taxes online free Fractional ownership aircraft program    is a program under which:  A single fractional ownership program manager provides fractional ownership program management services on behalf of the fractional owners; There are one or more fractional owners per fractional program aircraft, with at least one fractional program aircraft having more than one owner; For at least two fractional program aircraft, none of the ownership interests in the aircraft are less than the minimum fractional ownership interest or held by the program manager; There exists a dry-lease aircraft exchange arrangement among all of the fractional owners; and There are multi-year program agreements covering the fractional ownership, fractional ownership program management services, and dry-lease aircraft exchange aspects of the program. Amend taxes online free Fractional program aircraft. Amend taxes online free   Any aircraft that, in any fractional ownership aircraft program, is listed as a fractional program aircraft in the management specifications issued to the manager of such program by Federal Aviation Administration under subpart K of part 91 title 14, Code of Federal Regulations, and is registered in the U. Amend taxes online free S. Amend taxes online free   Fractional program aircraft are not considered used for transportation of a qualified fractional owner, or on account of such qualified fractional owner when they are used for flight demonstration, maintenance or crew training. Amend taxes online free In such situations, the flight is not commercial aviation. Amend taxes online free Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. Amend taxes online free Fractional owner. Amend taxes online free   Any person owning any interest (including the entire interest) in a fractional program aircraft. Amend taxes online free Dry lease aircraft exchange. Amend taxes online free   An agreement, documented by the written program agreements, under which the fractional program aircraft are available, on an as-needed basis without crew, to each fractional owner. Amend taxes online free Special rule relating to deadhead service. Amend taxes online free   A fractional program aircraft will not be considered to be used on account of a qualified fractional owner when it is used in deadhead service and a person other than a qualified fractional owner is separately charged for such service. Amend taxes online free More information. Amend taxes online free   See section 4043 for more information on the surtax. Amend taxes online free Certificate for Commercial Aviation and Exempt Uses A certificate is required from the aircraft operator: To support aircraft operator liability for tax on removal of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation, or For exempt uses. Amend taxes online free Certificate. Amend taxes online free   The certificate may be included as part of any business records normally used for a sale. Amend taxes online free See Model Certificate K in the Appendix. Amend taxes online free   A certificate expires on the earliest of the following dates. Amend taxes online free The date 1 year after the effective date (not earlier than the date signed) of the certificate. Amend taxes online free The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. Amend taxes online free The date the IRS or the buyer notifies the seller that the buyer's right to provide a certificate has been withdrawn. Amend taxes online free   The buyer must provide a new certificate if any information on a certificate has changed. Amend taxes online free   The IRS may withdraw the buyer's right to provide a certificate if the buyer uses the kerosene for use in aviation to which a certificate relates other than as stated in the certificate. Amend taxes online free Exempt use. Amend taxes online free   The rate on kerosene for use in aviation is $. Amend taxes online free 001 (LUST tax) if it is removed from any refinery or terminal directly into the fuel tank of an aircraft for an exempt use. Amend taxes online free An exempt use includes kerosene for the exclusive use of a state or local government. Amend taxes online free There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. Amend taxes online free Flash title transaction. Amend taxes online free   A position holder is not liable for tax if, among other conditions, it obtains a certificate (described above) from the operator of the aircraft into which the kerosene is delivered. Amend taxes online free In a “flash title transaction” the position holder sells the kerosene to a wholesale distributor (reseller) that in turn sells the kerosene to the aircraft operator as the kerosene is being removed from a terminal into the fuel tank of an aircraft. Amend taxes online free In this case, the position holder will be treated as having a certificate from the operator of the aircraft if: The aircraft operator puts the reseller's name, address, and EIN on the certificate in place of the position holder's information; and The reseller provides the position holder with a statement of the kerosene reseller. Amend taxes online free Reseller statement. Amend taxes online free   This is a statement that is signed under penalties of perjury by a person with authority to bind the reseller; is provided at the bottom or on the back of the certificate (or in an attached document); and contains: The reseller's name, address, and EIN; The position holder's name, address, and EIN; and A statement that the reseller has no reason to believe that any information in the accompanying aircraft operator's certificate is false. Amend taxes online free Credits or Refunds. Amend taxes online free   A claim may be made by the ultimate purchaser (the operator) for taxed kerosene for use in aviation used in commercial aviation (other than foreign trade) and noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia). Amend taxes online free A claim may be made by a registered ultimate vendor for certain sales. Amend taxes online free For more information, see chapter 2. Amend taxes online free Other Fuels (Including Alternative Fuels) Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under section 4081. Amend taxes online free Other Fuels include alternative fuels. Amend taxes online free Alternative fuels are: Liquefied petroleum gas (LPG), “P Series” fuels, Compressed natural gas (CNG) (discussed later), Liquefied hydrogen, Any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, Liquid fuel derived from biomass, Liquefied natural gas (LNG), and Liquefied gas derived from biomass. Amend taxes online free Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. Amend taxes online free Qualified methanol and ethanol fuels. Amend taxes online free   Qualified ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from coal, including peat. Amend taxes online free The tax rates are listed in the Instructions for Form 720. Amend taxes online free Partially exempt methanol and ethanol fuels. Amend taxes online free   A reduced tax rate applies to these fuels. Amend taxes online free Partially exempt ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from natural gas. Amend taxes online free The tax rates are listed in the Instructions for Form 720. Amend taxes online free Motor vehicles. Amend taxes online free   Motor vehicles include all types of vehicles, whether or not registered (or required to be registered) for highway use, that have both the following characteristics. Amend taxes online free They are propelled by a motor. Amend taxes online free They are designed for carrying or towing loads from one place to another, regardless of the type of material or load carried or t
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