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How Can I File 2012 Taxes Online

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How Can I File 2012 Taxes Online

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