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1040a Or 1040ez

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1040a Or 1040ez

1040a or 1040ez 7. 1040a or 1040ez   Excess Contributions Table of Contents How Do I Know If I Have Excess Contributions? What Happens If I Have Excess Contributions?Excess Annual Addition Excess Elective Deferral If your actual contributions are greater than your MAC, you have an excess contribution. 1040a or 1040ez Excess contributions can result in income tax, additional taxes, and penalties. 1040a or 1040ez The effect of excess contributions depends on the type of excess contribution. 1040a or 1040ez This chapter discusses excess contributions to your 403(b) account. 1040a or 1040ez How Do I Know If I Have Excess Contributions? At the end of the year or the beginning of the next year, you should refigure your MAC based on your actual compensation and actual contributions made to your account. 1040a or 1040ez If the actual contributions to your account are greater than your MAC, you have excess contributions. 1040a or 1040ez If, at any time during the year, your employment status or your compensation changes, you should refigure your MAC using a revised estimate of compensation to prevent excess contributions. 1040a or 1040ez What Happens If I Have Excess Contributions? Certain excess contributions in a 403(b) account can be corrected. 1040a or 1040ez The effect of an excess 403(b) contribution will depend on the type of excess contribution. 1040a or 1040ez Types of excess contributions. 1040a or 1040ez   If, after checking your actual contributions, you determine that you have an excess, the first thing is to identify the type of excess that you have. 1040a or 1040ez Excess contributions to a 403(b) account are categorized as either an: Excess annual addition, or Excess elective deferral. 1040a or 1040ez Excess Annual Addition An excess annual addition is a contribution that is more than your limit on annual additions. 1040a or 1040ez To determine your limit on annual additions, see chapter 3 (chapter 5 for ministers or church employees). 1040a or 1040ez In the year that your contributions are more than your limit on annual additions, the excess amount will be included in your income. 1040a or 1040ez Excise Tax If your 403(b) account invests in mutual funds, and you exceed your limit on annual additions, you may be subject to a 6% excise tax on the excess contribution. 1040a or 1040ez The excise tax does not apply to funds in an annuity account or to excess deferrals. 1040a or 1040ez You must pay the excise tax each year in which there are excess contributions in your account. 1040a or 1040ez Excess contributions can be corrected by contributing less than the applicable limit in later years or by making permissible distributions. 1040a or 1040ez See chapter 8 for a discussion on permissible distributions. 1040a or 1040ez You cannot deduct the excise tax. 1040a or 1040ez Reporting requirement. 1040a or 1040ez   You must file Form 5330 if there has been an excess contribution to a custodial account and that excess has not been corrected. 1040a or 1040ez Excess Elective Deferral An excess elective deferral is the amount that is more than your limit on elective deferrals. 1040a or 1040ez To determine your limit on elective deferrals, see chapter 4. 1040a or 1040ez Your employer's 403(b) plan may contain language permitting it to distribute excess deferrals. 1040a or 1040ez If so, it may require that in order to get a distribution of excess deferrals, you either notify the plan of the amount of excess deferrals or designate a distribution as an excess deferral. 1040a or 1040ez The plan may require that the notification or designation be in writing and may require that you certify or otherwise establish that the designated amount is an excess deferral. 1040a or 1040ez A plan is not required to permit distribution of excess deferrals. 1040a or 1040ez Correction of excess deferrals during year. 1040a or 1040ez   If you have excess deferrals for a year, a corrective distribution may be made only if both of the following conditions are satisfied. 1040a or 1040ez The plan and either you or your employer designate the distribution as an excess deferral to the extent you have excess deferrals for the year. 1040a or 1040ez The correcting distribution is made after the date on which the excess deferral was made. 1040a or 1040ez Correction of excess deferrals after the year. 1040a or 1040ez   If you have excess deferrals for a year, you may receive a correcting distribution of the excess deferral no later than April 15 of the following year. 1040a or 1040ez The plan can distribute the excess deferral (and any income allocable to the excess) no later than April 15 of the year following the year the excess deferral was made. 1040a or 1040ez Tax treatment of excess deferrals not attributable to Roth contributions. 1040a or 1040ez   If the excess deferral is distributed by April 15, it is included in your income in the year contributed and the earnings on the excess deferral will be taxed in the year distributed. 1040a or 1040ez Tax treatment of excess deferrals attributable to Roth contributions. 1040a or 1040ez   For these rules, see Regulations section 1. 1040a or 1040ez 402(g)-1(e). 1040a or 1040ez Prev  Up  Next   Home   More Online Publications

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April 13, 2009
IRB 2009-14 html

IRB 2009-14 pdf
April 6, 2009
IRB 2009-13 html

IRB 2009-13 pdf
March 30, 2009
IRB 2009-12 html

IRB 2009-12 pdf
March 23, 2009
IRB 2009-11 html

IRB 2009-11 pdf
March 16, 2009
IRB 2009-10 html

IRB 2009-10 pdf
March 9, 2009
IRB 2009-9 html

IRB 2009-9 pdf
March 2, 2009
IRB 2009-8 html

IRB 2009-8 pdf
February 23, 2009
IRB 2009-7 html

IRB 2009-7 pdf
February 17, 2009
IRB 2009-6 html

IRB 2009-6 pdf
February 9, 2009
IRB 2009-5 html

IRB 2009-5 pdf
February 2, 2009
IRB 2009-4 html

IRB 2009-4 pdf
January 26, 2009
IRB 2009-3 html

IRB 2009-3 pdf
January 21, 2009
IRB 2009-2 html

IRB 2009-2 pdf
January 12, 2009
IRB 2009-1 html

IRB 2009-1 pdf
January 5, 2009
IRB 2008-52 html

IRB 2008-52 pdf
December 29, 2008
IRB 2008-51 html

IRB 2008-51 pdf
December 22, 2008
IRB 2008-50 html

IRB 2008-50 pdf
December 15, 2008
IRB 2008-49 html

IRB 2008-49 pdf
December 8, 2008
IRB 2008-48 html

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December 1, 2008
IRB 2008-47 html

IRB 2008-47 pdf
November 24, 2008
IRB 2008-46 html

IRB 2008-46 pdf
November 17, 2008
IRB 2008-45 html

IRB 2008-45 pdf
November 10, 2008
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November 3, 2008
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IRB 2008-43 pdf
October 27, 2008
IRB 2008-42 html

IRB 2008-42 pdf
October 20, 2008
IRB 2008-41 html

IRB 2008-41 pdf
October 14, 2008
IRB 2008-40 html

IRB 2008-40 pdf
October 6, 2008
IRB 2008-39 html

IRB 2008-39 pdf
September 29, 2008
IRB 2008-38 html

IRB 2008-38 pdf
September 22, 2008
IRB 2008-37 html

IRB 2008-37 pdf
September 15, 2008
IRB 2008-36 html

IRB 2008-36 pdf
September 8, 2008
IRB 2008-35 html

IRB 2008-35 pdf
September 2, 2008
IRB 2008-34 html

IRB 2008-34 pdf
August 25, 2008
IRB 2008-33 html

IRB 2008-33 pdf
August 18, 2008
IRB 2008-32 html

IRB 2008-32 pdf
August 11, 2008
IRB 2008-31 html

IRB 2008-31 pdf
August 4, 2008
IRB 2008-30 html

IRB 2008-30 pdf
July 28, 2008
IRB 2008-29 html

IRB 2008-29 pdf
July 21, 2008
IRB 2008-28 html

IRB 2008-28 pdf
July 14, 2008
IRB 2008-27 html

IRB 2008-27 pdf
July 7, 2008
IRB 2008-26 html

IRB 2008-26 pdf
June 30, 2008
IRB 2008-25 html

IRB 2008-25 pdf
June 23, 2008
IRB 2008-24 html

IRB 2008-24 pdf
June 16, 2008
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IRB 2008-23 pdf
June 9, 2008
IRB 2008-22 html

IRB 2008-22 pdf
June 2, 2008
IRB 2008-21 html

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IRB 2008-20 html

IRB 2008-20 pdf
May 19, 2008
IRB 2008-19 html

IRB 2008-19 pdf
May 12, 2008
IRB 2008-18 html

IRB 2008-18 pdf
May 5, 2008
IRB 2008-17 html

IRB 2008-17 pdf
April 28, 2008
IRB 2008-16 html

IRB 2008-16 pdf
April 21, 2008
IRB 2008-15 html

IRB 2008-15 pdf
April 14, 2008
IRB 2008-14 html

IRB 2008-14 pdf
April 7, 2008
IRB 2008-13 html

IRB 2008-13 pdf
March 31, 2008
IRB 2008-12 html

IRB 2008-12 pdf
March 24, 2008
IRB 2008-11 html

IRB 2008-11 pdf
March 17, 2008
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IRB 2008-10 pdf
March 10, 2008
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IRB 2008-9 pdf
March 3, 2008
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IRB 2008-8 pdf
February 25, 2008
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February 19, 2008
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IRB 2008-6 pdf
February 11, 2008
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IRB 2008-5 pdf
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IRB 2008-4 pdf
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January 22, 2008
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January 7, 2008
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IRB 2007-51 pdf
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November 26, 2007
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October 9, 2007
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October 1, 2007
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September 24, 2007
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September 17, 2007
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March 6, 2006
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February 27, 2006
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January 3, 2006
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December 27, 2005
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November 28, 2005
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October 24, 2005
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October 3, 2005
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August 1, 2005
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March 7, 2005
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February 22, 2005
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July 21, 2003
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July 14, 2003
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IRB 2003-27 pdf
July 7, 2003

The 1040a Or 1040ez

1040a or 1040ez 1. 1040a or 1040ez   Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. 1040a or 1040ez 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. 1040a or 1040ez Reseller statement. 1040a or 1040ez Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. 1040a or 1040ez Deep-draft ocean-going vessels. 1040a or 1040ez Passenger vessels. 1040a or 1040ez Ocean-going barges. 1040a or 1040ez State or local governments. 1040a or 1040ez 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. 1040a or 1040ez Gasoline, including aviation gasoline and gasoline blendstocks. 1040a or 1040ez Diesel fuel, including dyed diesel fuel. 1040a or 1040ez Diesel-water fuel emulsion. 1040a or 1040ez Kerosene, including dyed kerosene and kerosene used in aviation. 1040a or 1040ez Other Fuels (including alternative fuels). 1040a or 1040ez Compressed natural gas (CNG). 1040a or 1040ez Fuels used in commercial transportation on inland waterways. 1040a or 1040ez Any liquid used in a fractional ownership program aircraft as fuel. 1040a or 1040ez The following terms are used throughout the discussion of fuel taxes. 1040a or 1040ez Other terms are defined in the discussion of the specific fuels to which they pertain. 1040a or 1040ez Agri-biodiesel. 1040a or 1040ez   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. 1040a or 1040ez Approved terminal or refinery. 1040a or 1040ez   This is a terminal operated by a registrant that is a terminal operator or a refinery operated by a registrant that is a refiner. 1040a or 1040ez Biodiesel. 1040a or 1040ez   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. 1040a or 1040ez Blended taxable fuel. 1040a or 1040ez   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. 1040a or 1040ez 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. 1040a or 1040ez Blender. 1040a or 1040ez   This is the person that produces blended taxable fuel. 1040a or 1040ez Bulk transfer. 1040a or 1040ez   This is the transfer of taxable fuel by pipeline or vessel. 1040a or 1040ez Bulk transfer/terminal system. 1040a or 1040ez   This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. 1040a or 1040ez 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. 1040a or 1040ez Cellulosic biofuel. 1040a or 1040ez   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. 1040a or 1040ez Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). 1040a or 1040ez 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. 1040a or 1040ez Also see Second generation biofuel below. 1040a or 1040ez Diesel-water fuel emulsion. 1040a or 1040ez   A diesel-water fuel emulsion means an emulsion at least 14% of which is water. 1040a or 1040ez 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. 1040a or 1040ez Dry lease aircraft exchange. 1040a or 1040ez   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. 1040a or 1040ez Enterer. 1040a or 1040ez   This is the importer of record (under customs law) for the taxable fuel. 1040a or 1040ez 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. 1040a or 1040ez If there is no importer of record, the owner at the time of entry into the United States is the enterer. 1040a or 1040ez Entry. 1040a or 1040ez   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. 1040a or 1040ez This does not apply to fuel brought into Puerto Rico (which is part of the U. 1040a or 1040ez S. 1040a or 1040ez customs territory), but does apply to fuel brought into the United States from Puerto Rico. 1040a or 1040ez Fractional ownership aircraft program and fractional program aircraft. 1040a or 1040ez   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. 1040a or 1040ez Measurement of taxable fuel. 1040a or 1040ez   Volumes of taxable fuel can be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. 1040a or 1040ez Other fuels. 1040a or 1040ez   See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. 1040a or 1040ez Pipeline operator. 1040a or 1040ez   This is the person that operates a pipeline within the bulk transfer/terminal system. 1040a or 1040ez Position holder. 1040a or 1040ez   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. 1040a or 1040ez 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. 1040a or 1040ez A terminal operator that owns taxable fuel in its terminal is a position holder. 1040a or 1040ez Rack. 1040a or 1040ez   This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. 1040a or 1040ez Refiner. 1040a or 1040ez   This is any person that owns, operates, or otherwise controls a refinery. 1040a or 1040ez Refinery. 1040a or 1040ez   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. 1040a or 1040ez However, this term does not include a facility where only blended fuel, and no other type of fuel, is produced. 1040a or 1040ez For this purpose, blended fuel is any mixture that would be blended taxable fuel if produced outside the bulk transfer/terminal system. 1040a or 1040ez Registrant. 1040a or 1040ez   This is a taxable fuel registrant (see Registration Requirements, later). 1040a or 1040ez Removal. 1040a or 1040ez   This is any physical transfer of taxable fuel. 1040a or 1040ez It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels. 1040a or 1040ez However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. 1040a or 1040ez Renewable diesel. 1040a or 1040ez   See Renewable Diesel Credits in chapter 2. 1040a or 1040ez Sale. 1040a or 1040ez   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. 1040a or 1040ez 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. 1040a or 1040ez Second generation biofuel. 1040a or 1040ez   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. 1040a or 1040ez S. 1040a or 1040ez C. 1040a or 1040ez 7545). 1040a or 1040ez It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. 1040a or 1040ez It is not alcohol of less than 150 proof (disregard any added denaturants). 1040a or 1040ez See Form 6478 for more information. 1040a or 1040ez State. 1040a or 1040ez   This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. 1040a or 1040ez An Indian tribal government is treated as a state only if transactions involve the exercise of an essential tribal government function. 1040a or 1040ez Taxable fuel. 1040a or 1040ez   This means gasoline, diesel fuel, and kerosene. 1040a or 1040ez Terminal. 1040a or 1040ez   This is a storage and distribution facility supplied by pipeline or vessel, and from which taxable fuel may be removed at a rack. 1040a or 1040ez 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. 1040a or 1040ez 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. 1040a or 1040ez Terminal operator. 1040a or 1040ez   This is any person that owns, operates, or otherwise controls a terminal. 1040a or 1040ez Throughputter. 1040a or 1040ez   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). 1040a or 1040ez Vessel operator. 1040a or 1040ez   This is the person that operates a vessel within the bulk transfer/terminal system. 1040a or 1040ez However, vessel does not include a deep draft ocean-going vessel. 1040a or 1040ez Information Returns Form 720-TO and Form 720-CS are information returns used to report monthly receipts and disbursements of liquid products. 1040a or 1040ez A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. 1040a or 1040ez For a list of products, see the product code table in the Instructions for Forms 720-TO and 720-CS. 1040a or 1040ez The returns are due the last day of the month following the month in which the transaction occurs. 1040a or 1040ez Generally, these returns can be filed on paper or electronically. 1040a or 1040ez For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. 1040a or 1040ez Publication 3536 is only available on the IRS website. 1040a or 1040ez Form 720-TO. 1040a or 1040ez   This information return is used by terminal operators to report receipts and disbursements of all liquid products to and from all approved terminals. 1040a or 1040ez Each terminal operator must file a separate form for each approved terminal. 1040a or 1040ez Form 720-CS. 1040a or 1040ez   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. 1040a or 1040ez Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. 1040a or 1040ez See Form 637 for other persons who must register and for more information about registration. 1040a or 1040ez Persons that are required to be registered. 1040a or 1040ez   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. 1040a or 1040ez Persons that may register. 1040a or 1040ez   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. 1040a or 1040ez Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. 1040a or 1040ez However, they must be registered to file claims for certain sales and uses of fuel. 1040a or 1040ez See Form 637 for more information. 1040a or 1040ez Taxable fuel registrant. 1040a or 1040ez   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. 1040a or 1040ez The term registrant as used in the discussions of these fuels means a taxable fuel registrant. 1040a or 1040ez Additional information. 1040a or 1040ez   See the Form 637 instructions for the information you must submit when you apply for registration. 1040a or 1040ez Failure to register. 1040a or 1040ez   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. 1040a or 1040ez Gasoline and Aviation Gasoline Gasoline. 1040a or 1040ez   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. 1040a or 1040ez 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. 1040a or 1040ez Gasoline also includes gasoline blendstocks, discussed later. 1040a or 1040ez Aviation gasoline. 1040a or 1040ez   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. 1040a or 1040ez Taxable Events The tax on gasoline is $. 1040a or 1040ez 184 per gallon. 1040a or 1040ez The tax on aviation gasoline is $. 1040a or 1040ez 194 per gallon. 1040a or 1040ez When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. 1040a or 1040ez 141 per gallon. 1040a or 1040ez See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. 1040a or 1040ez Tax is imposed on the removal, entry, or sale of gasoline. 1040a or 1040ez Each of these events is discussed later. 1040a or 1040ez Also, see the special rules that apply to gasoline blendstocks, later. 1040a or 1040ez If the tax is paid on the gasoline in more than one event, a refund may be allowed for the “second” tax paid. 1040a or 1040ez See Refunds of Second Tax in chapter 2. 1040a or 1040ez Removal from terminal. 1040a or 1040ez   All removals of gasoline at a terminal rack are taxable. 1040a or 1040ez The position holder for that gasoline is liable for the tax. 1040a or 1040ez Two-party exchanges. 1040a or 1040ez   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. 1040a or 1040ez 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. 1040a or 1040ez 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. 1040a or 1040ez The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. 1040a or 1040ez 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. 1040a or 1040ez The transaction is subject to a written contract. 1040a or 1040ez Terminal operator's liability. 1040a or 1040ez   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. 1040a or 1040ez   However, a terminal operator meeting all the following conditions at the time of the removal will not be liable for the tax. 1040a or 1040ez The terminal operator is a registrant. 1040a or 1040ez The terminal operator has an unexpired notification certificate (discussed later) from the position holder. 1040a or 1040ez The terminal operator has no reason to believe any information on the certificate is false. 1040a or 1040ez Removal from refinery. 1040a or 1040ez   The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. 1040a or 1040ez 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. 1040a or 1040ez It is made at the refinery rack. 1040a or 1040ez The refiner is liable for the tax. 1040a or 1040ez Exception. 1040a or 1040ez   The tax does not apply to a removal of gasoline at the refinery rack if all the following requirements are met. 1040a or 1040ez The gasoline is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. 1040a or 1040ez The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. 1040a or 1040ez The removal from the refinery is by railcar. 1040a or 1040ez The same person operates the refinery and the facility at which the gasoline is received. 1040a or 1040ez Entry into the United States. 1040a or 1040ez   The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. 1040a or 1040ez It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. 1040a or 1040ez It is not made by bulk transfer. 1040a or 1040ez The enterer is liable for the tax. 1040a or 1040ez Importer of record's liability. 1040a or 1040ez   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. 1040a or 1040ez   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. 1040a or 1040ez The importer of record has an unexpired notification certificate (discussed later) from the enterer. 1040a or 1040ez The importer of record has no reason to believe any information in the certificate is false. 1040a or 1040ez Customs bond. 1040a or 1040ez   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. 1040a or 1040ez Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. 1040a or 1040ez   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. 1040a or 1040ez The position holder is liable for the tax. 1040a or 1040ez The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. 1040a or 1040ez However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. 1040a or 1040ez Bulk transfers not received at approved terminal or refinery. 1040a or 1040ez   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. 1040a or 1040ez No tax was previously imposed (as discussed earlier) on any of the following events. 1040a or 1040ez The removal from the refinery. 1040a or 1040ez The entry into the United States. 1040a or 1040ez The removal from a terminal by an unregistered position holder. 1040a or 1040ez Upon removal from the pipeline or vessel, the gasoline is not received at an approved terminal or refinery (or at another pipeline or vessel). 1040a or 1040ez   The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. 1040a or 1040ez However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. 1040a or 1040ez The owner is a registrant. 1040a or 1040ez The owner has an unexpired notification certificate (discussed later) from the operator of the terminal or refinery where the gasoline is received. 1040a or 1040ez The owner has no reason to believe any information on the certificate is false. 1040a or 1040ez The operator of the facility where the gasoline is received is liable for the tax if the owner meets these conditions. 1040a or 1040ez The operator is jointly and severally liable if the owner does not meet these conditions. 1040a or 1040ez Sales to unregistered person. 1040a or 1040ez   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. 1040a or 1040ez   The seller is liable for the tax. 1040a or 1040ez However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. 1040a or 1040ez   The seller is a registrant. 1040a or 1040ez The seller has an unexpired notification certificate (discussed later) from the buyer. 1040a or 1040ez The seller has no reason to believe any information on the certificate is false. 1040a or 1040ez The buyer of the gasoline is liable for the tax if the seller meets these conditions. 1040a or 1040ez The buyer is jointly and severally liable if the seller does not meet these conditions. 1040a or 1040ez Exception. 1040a or 1040ez   The tax does not apply to a sale if all of the following apply. 1040a or 1040ez The buyer's principal place of business is not in the United States. 1040a or 1040ez The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. 1040a or 1040ez The seller is a registrant and the exporter of record. 1040a or 1040ez The fuel was exported. 1040a or 1040ez Removal or sale of blended gasoline. 1040a or 1040ez   The removal or sale of blended gasoline by the blender is taxable. 1040a or 1040ez See Blended taxable fuel under Definitions, earlier. 1040a or 1040ez   The blender is liable for the tax. 1040a or 1040ez The tax is figured on the number of gallons not previously subject to the tax on gasoline. 1040a or 1040ez   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. 1040a or 1040ez See Form 720 to report this tax. 1040a or 1040ez You also must be registered with the IRS as a blender. 1040a or 1040ez See Form 637. 1040a or 1040ez   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. 1040a or 1040ez Notification certificate. 1040a or 1040ez   The notification certificate is used to notify a person of the registration status of the registrant. 1040a or 1040ez A copy of the registrant's letter of registration cannot be used as a notification certificate. 1040a or 1040ez A model notification certificate is shown in the Appendix as Model Certificate C. 1040a or 1040ez A notification certificate must contain all information necessary to complete the model. 1040a or 1040ez   The certificate may be included as part of any business records normally used for a sale. 1040a or 1040ez 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. 1040a or 1040ez The registrant must provide a new certificate if any information on a certificate has changed. 1040a or 1040ez Additional persons liable. 1040a or 1040ez   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. 1040a or 1040ez Gasoline Blendstocks Gasoline blendstocks may be subject to $. 1040a or 1040ez 001 per gallon LUST tax as discussed below. 1040a or 1040ez Gasoline includes gasoline blendstocks. 1040a or 1040ez The previous discussions apply to these blendstocks. 1040a or 1040ez However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. 1040a or 1040ez 001 per gallon or are not subject to the excise tax. 1040a or 1040ez Blendstocks. 1040a or 1040ez   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. 1040a or 1040ez   However, gasoline blendstocks do not include any product that cannot be used without further processing in the production of finished gasoline. 1040a or 1040ez Not used to produce finished gasoline. 1040a or 1040ez   Gasoline blendstocks not used to produce finished gasoline are not taxable (other than LUST) if the following conditions are met. 1040a or 1040ez Removals and entries not connected to sale. 1040a or 1040ez   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant. 1040a or 1040ez Removals and entries connected to sale. 1040a or 1040ez   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. 1040a or 1040ez The person has an unexpired certificate (discussed later) from the buyer. 1040a or 1040ez The person has no reason to believe any information in the certificate is false. 1040a or 1040ez Sales after removal or entry. 1040a or 1040ez   The sale of a gasoline blendstock that was not subject to tax on its nonbulk removal or entry, as discussed earlier, is taxable. 1040a or 1040ez The seller is liable for the tax. 1040a or 1040ez However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. 1040a or 1040ez The seller has an unexpired certificate (discussed next) from the buyer. 1040a or 1040ez The seller has no reason to believe any information in the certificate is false. 1040a or 1040ez Certificate of buyer. 1040a or 1040ez   The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. 1040a or 1040ez The certificate may be included as part of any business records normally used for a sale. 1040a or 1040ez A model certificate is shown in the Appendix as Model Certificate D. 1040a or 1040ez The certificate must contain all information necessary to complete the model. 1040a or 1040ez   A certificate expires on the earliest of the following dates. 1040a or 1040ez The date 1 year after the effective date (not earlier than the date signed) of the certificate. 1040a or 1040ez The date a new certificate is provided to the seller. 1040a or 1040ez The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. 1040a or 1040ez The buyer must provide a new certificate if any information on a certificate has changed. 1040a or 1040ez   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. 1040a or 1040ez Received at approved terminal or refinery. 1040a or 1040ez   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. 1040a or 1040ez The person is a registrant. 1040a or 1040ez The person has an unexpired notification certificate (discussed earlier) from the operator of the terminal or refinery where the gasoline blendstocks are received. 1040a or 1040ez The person has no reason to believe any information on the certificate is false. 1040a or 1040ez Bulk transfers to registered industrial user. 1040a or 1040ez   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. 1040a or 1040ez 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. 1040a or 1040ez Credits or Refunds. 1040a or 1040ez   A credit or refund of the gasoline tax may be allowable if gasoline is used for a nontaxable purpose or exempt use. 1040a or 1040ez For more information, see chapter 2. 1040a or 1040ez Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). 1040a or 1040ez 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. 1040a or 1040ez 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. 1040a or 1040ez 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. 1040a or 1040ez A liquid may possess this practical and commercial fitness even though the specified use is not the predominant use of the liquid. 1040a or 1040ez 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. 1040a or 1040ez Diesel fuel does not include gasoline, kerosene, excluded liquid, No. 1040a or 1040ez 5 and No. 1040a or 1040ez 6 fuel oils covered by ASTM specification D396, or F-76 (Fuel Naval Distillate) covered by military specification MIL-F-16884. 1040a or 1040ez An excluded liquid is either of the following. 1040a or 1040ez A liquid that contains less than 4% normal paraffins. 1040a or 1040ez A liquid with all the following properties. 1040a or 1040ez Distillation range of 125 degrees Fahrenheit or less. 1040a or 1040ez Sulfur content of 10 ppm or less. 1040a or 1040ez Minimum color of +27 Saybolt. 1040a or 1040ez Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. 1040a or 1040ez Kerosene. 1040a or 1040ez   This means any of the following liquids. 1040a or 1040ez One of the two grades of kerosene (No. 1040a or 1040ez 1-K and No. 1040a or 1040ez 2-K) covered by ASTM specification D3699. 1040a or 1040ez 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). 1040a or 1040ez See Kerosene for Use in Aviation, later. 1040a or 1040ez   However, kerosene does not include excluded liquid, discussed earlier. 1040a or 1040ez   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. 1040a or 1040ez Diesel-powered highway vehicle. 1040a or 1040ez   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. 1040a or 1040ez Specially designed mobile machinery for nontransportation functions and vehicles specially designed for off-highway transportation are generally not considered diesel-powered highway vehicles. 1040a or 1040ez For more information about these vehicles and for information about vehicles not considered highway vehicles, see Off-Highway Business Use (No. 1040a or 1040ez 2) in chapter 2. 1040a or 1040ez Diesel-powered train. 1040a or 1040ez   This is any diesel-powered equipment or machinery that rides on rails. 1040a or 1040ez The term includes a locomotive, work train, switching engine, and track maintenance machine. 1040a or 1040ez Taxable Events The tax on diesel fuel and kerosene is $. 1040a or 1040ez 244 per gallon. 1040a or 1040ez It is imposed on the removal, entry, or sale of diesel fuel and kerosene. 1040a or 1040ez Each of these events is discussed later. 1040a or 1040ez Only the $. 1040a or 1040ez 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. 1040a or 1040ez 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. 1040a or 1040ez See Refunds of Second Tax in chapter 2. 1040a or 1040ez Use in certain intercity and local buses. 1040a or 1040ez   Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. 1040a or 1040ez A claim for $. 1040a or 1040ez 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. 1040a or 1040ez An intercity or local bus is a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. 1040a or 1040ez The bus must be engaged in one of the following activities. 1040a or 1040ez Scheduled transportation along regular routes regardless of the size of the bus. 1040a or 1040ez Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). 1040a or 1040ez 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. 1040a or 1040ez Removal from terminal. 1040a or 1040ez   All removals of diesel fuel and kerosene at a terminal rack are taxable. 1040a or 1040ez The position holder for that fuel is liable for the tax. 1040a or 1040ez Two-party exchanges. 1040a or 1040ez   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. 1040a or 1040ez 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. 1040a or 1040ez 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. 1040a or 1040ez The exchange transaction occurs before or at the same time as completion of removal across the rack by the receiving person. 1040a or 1040ez 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. 1040a or 1040ez The transaction is subject to a written contract. 1040a or 1040ez Terminal operator's liability. 1040a or 1040ez   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). 1040a or 1040ez   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. 1040a or 1040ez 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. 1040a or 1040ez The terminal operator is a registrant. 1040a or 1040ez The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. 1040a or 1040ez The terminal operator has no reason to believe any information on the certificate is false. 1040a or 1040ez Removal from refinery. 1040a or 1040ez   The removal of diesel fuel or kerosene from a refinery is taxable if the removal meets either of the following conditions. 1040a or 1040ez 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. 1040a or 1040ez It is made at the refinery rack. 1040a or 1040ez The refiner is liable for the tax. 1040a or 1040ez Exception. 1040a or 1040ez   The tax does not apply to a removal of diesel fuel or kerosene at the refinery rack if all the following conditions are met. 1040a or 1040ez The diesel fuel or kerosene is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. 1040a or 1040ez The diesel fuel or kerosene is received at a facility operated by a registrant and located within the bulk transfer/terminal system. 1040a or 1040ez 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. 1040a or 1040ez Entry into the United States. 1040a or 1040ez   The entry of diesel fuel or kerosene into the United States is taxable if the entry meets either of the following conditions. 1040a or 1040ez It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. 1040a or 1040ez It is not made by bulk transfer. 1040a or 1040ez The enterer is liable for the tax. 1040a or 1040ez Importer of record's liability. 1040a or 1040ez   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. 1040a or 1040ez   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. 1040a or 1040ez The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. 1040a or 1040ez The importer of record has no reason to believe any information in the certificate is false. 1040a or 1040ez Customs bond. 1040a or 1040ez   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. 1040a or 1040ez Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. 1040a or 1040ez   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. 1040a or 1040ez The position holder is liable for the tax. 1040a or 1040ez The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. 1040a or 1040ez However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. 1040a or 1040ez Bulk transfers not received at approved terminal or refinery. 1040a or 1040ez   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. 1040a or 1040ez No tax was previously imposed (as discussed earlier) on any of the following events. 1040a or 1040ez The removal from the refinery. 1040a or 1040ez The entry into the United States. 1040a or 1040ez The removal from a terminal by an unregistered position holder. 1040a or 1040ez 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). 1040a or 1040ez   The owner of the diesel fuel or kerosene when it is removed from the pipeline or vessel is liable for the tax. 1040a or 1040ez However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. 1040a or 1040ez The owner is a registrant. 1040a or 1040ez 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. 1040a or 1040ez The owner has no reason to believe any information on the certificate is false. 1040a or 1040ez The operator of the facility where the diesel fuel or kerosene is received is liable for the tax if the owner meets these conditions. 1040a or 1040ez The operator is jointly and severally liable if the owner does not meet these conditions. 1040a or 1040ez Sales to unregistered person. 1040a or 1040ez   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. 1040a or 1040ez   The seller is liable for the tax. 1040a or 1040ez However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. 1040a or 1040ez The seller is a registrant. 1040a or 1040ez The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. 1040a or 1040ez The seller has no reason to believe any information on the certificate is false. 1040a or 1040ez The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. 1040a or 1040ez The buyer is jointly and severally liable if the seller does not meet these conditions. 1040a or 1040ez Exception. 1040a or 1040ez   The tax does not apply to a sale if all of the following apply. 1040a or 1040ez The buyer's principal place of business is not in the United States. 1040a or 1040ez The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. 1040a or 1040ez The seller is a registrant and the exporter of record. 1040a or 1040ez The fuel was exported. 1040a or 1040ez Removal or sale of blended diesel fuel or kerosene. 1040a or 1040ez   The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. 1040a or 1040ez Blended taxable fuel produced using biodiesel is subject to the tax. 1040a or 1040ez See Blended taxable fuel under Definitions, earlier. 1040a or 1040ez   The blender is liable for the tax. 1040a or 1040ez The tax is figured on the number of gallons not previously subject to the tax. 1040a or 1040ez   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. 1040a or 1040ez Generally, the biodiesel mixture must be diesel fuel (defined earlier). 1040a or 1040ez See Form 720 to report this tax. 1040a or 1040ez You also must be registered by the IRS as a blender. 1040a or 1040ez See Form 637 for more information. 1040a or 1040ez   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. 1040a or 1040ez Additional persons liable. 1040a or 1040ez   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. 1040a or 1040ez Credits or Refunds. 1040a or 1040ez   A credit or refund is allowable for the tax on undyed diesel fuel or undyed kerosene used for a nontaxable use. 1040a or 1040ez For more information, see chapter 2. 1040a or 1040ez Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. 1040a or 1040ez 001 per gallon LUST tax as discussed below, unless the fuel is for export. 1040a or 1040ez 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. 1040a or 1040ez The person otherwise liable for tax (for example, the position holder) is a registrant. 1040a or 1040ez In the case of a removal from a terminal, the terminal is an approved terminal. 1040a or 1040ez The diesel fuel or kerosene satisfies the dyeing requirements (described next). 1040a or 1040ez Dyeing requirements. 1040a or 1040ez   Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. 1040a or 1040ez It contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3. 1040a or 1040ez 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. 1040a or 1040ez Is indelibly dyed by mechanical injection. 1040a or 1040ez See section 6 of Notice 2005-80 for transition rules that apply until final regulations are issued by the IRS. 1040a or 1040ez Notice required. 1040a or 1040ez   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. 1040a or 1040ez   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. 1040a or 1040ez   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). 1040a or 1040ez That seller is subject to the penalty described next. 1040a or 1040ez Penalty. 1040a or 1040ez   A penalty is imposed on a person if any of the following situations apply. 1040a or 1040ez 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. 1040a or 1040ez 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. 1040a or 1040ez The person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye in dyed fuel. 1040a or 1040ez 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. 1040a or 1040ez   The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. 1040a or 1040ez After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. 1040a or 1040ez   This penalty is in addition to any tax imposed on the fuel. 1040a or 1040ez   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. 1040a or 1040ez   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. 1040a or 1040ez   If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. 1040a or 1040ez However, the penalty applies only to dyed diesel fuel and dyed kerosene, while the back-up tax may apply to other fuels. 1040a or 1040ez 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. 1040a or 1040ez Exception to penalty. 1040a or 1040ez   The penalty under item (3) will not apply in any of the following situations. 1040a or 1040ez Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any undyed liquid and the resulting product meets the dyeing requirements. 1040a or 1040ez 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. 1040a or 1040ez The alteration or attempted alteration occurs in an exempt area of Alaska. 1040a or 1040ez See Removal for sale or use in Alaska, later. 1040a or 1040ez 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. 1040a or 1040ez Alaska and Feedstocks Tax of $. 1040a or 1040ez 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). 1040a or 1040ez Undyed kerosene used for feedstock purposes. 1040a or 1040ez Removal for sale or use in Alaska. 1040a or 1040ez   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. 1040a or 1040ez The removal or entry of any diesel fuel or kerosene is not taxed if all the following requirements are satisfied. 1040a or 1040ez 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. 1040a or 1040ez In the case of a removal from a terminal, the terminal is an approved terminal. 1040a or 1040ez 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. 1040a or 1040ez   If all three of the requirements above are not met, then tax is imposed at $. 1040a or 1040ez 244 per gallon. 1040a or 1040ez   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. 1040a or 1040ez Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. 1040a or 1040ez Later sales. 1040a or 1040ez   The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. 1040a or 1040ez The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. 1040a or 1040ez However, the sale is not taxable (other than the LUST tax at $. 1040a or 1040ez 001 per gallon) if all the following requirements are met. 1040a or 1040ez The fuel is sold in Alaska for certain nontaxable uses. 1040a or 1040ez The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. 1040a or 1040ez The seller can show satisfactory evidence of the nontaxable nature of the transaction and has no reason to believe the evidence is false. 1040a or 1040ez Feedstock purposes. 1040a or 1040ez   The $. 1040a or 1040ez 001 per gallon LUST tax is imposed on the removal or entry of undyed kerosene if all the following conditions are met. 1040a or 1040ez The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. 1040a or 1040ez In the case of a removal from a terminal, the terminal is an approved terminal. 1040a or 1040ez 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. 1040a or 1040ez   If all of the requirements above are not met, then tax is imposed at $. 1040a or 1040ez 244 per gallon. 1040a or 1040ez   Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. 1040a or 1040ez For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. 1040a or 1040ez A feedstock user is a person that uses kerosene for a feedstock purpose. 1040a or 1040ez A registered feedstock user is a person that has been registered by the IRS as a feedstock user. 1040a or 1040ez See Registration Requirements, earlier. 1040a or 1040ez Later sales. 1040a or 1040ez   The excise tax ($. 1040a or 1040ez 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. 1040a or 1040ez The tax is imposed at the time of the later sale and that seller is liable for the tax. 1040a or 1040ez Certificate. 1040a or 1040ez   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. 1040a or 1040ez The certificate may be included as part of any business records normally used for a sale. 1040a or 1040ez A model certificate is shown in the Appendix as Model Certificate G. 1040a or 1040ez Your certificate must contain all information necessary to complete the model. 1040a or 1040ez   A certificate expires on the earliest of the following dates. 1040a or 1040ez The date 1 year after the effective date (not earlier than the date signed) of the certificate. 1040a or 1040ez The date the seller is provided a new certificate or notice that the current certificate is invalid. 1040a or 1040ez The date the seller is notified the buyer's registration has been revoked or suspended. 1040a or 1040ez   The buyer must provide a new certificate if any information on a certificate has changed. 1040a or 1040ez 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. 1040a or 1040ez Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. 1040a or 1040ez Any undyed diesel fuel or undyed kerosene on which a credit or refund (for fuel used for a nontaxable purpose) has been allowed. 1040a or 1040ez Any liquid other than gasoline, diesel fuel, or kerosene. 1040a or 1040ez Generally, this back-up tax is imposed at a rate of $. 1040a or 1040ez 244 per gallon. 1040a or 1040ez Liability for tax. 1040a or 1040ez   Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. 1040a or 1040ez 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. 1040a or 1040ez Exemptions from the back-up tax. 1040a or 1040ez   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. 1040a or 1040ez   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. 1040a or 1040ez 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. 1040a or 1040ez A reduced tax rate of $. 1040a or 1040ez 198 per gallon is imposed on a diesel-water fuel emulsion. 1040a or 1040ez 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. 1040a or 1040ez 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 $. 1040a or 1040ez 244 per gallon. 1040a or 1040ez Credits or refunds. 1040a or 1040ez   The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. 1040a or 1040ez Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. 1040a or 1040ez 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). 1040a or 1040ez For kerosene removed directly from a terminal into the fuel tank of an aircraft for use in noncommercial aviation, the tax rate is $. 1040a or 1040ez 219. 1040a or 1040ez The rate of $. 1040a or 1040ez 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. 1040a or 1040ez The airport terminal does not need to be a secured airport terminal for this rate to apply. 1040a or 1040ez 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. 1040a or 1040ez For kerosene removed directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax is $. 1040a or 1040ez 044 per gallon. 1040a or 1040ez For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. 1040a or 1040ez 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. 1040a or 1040ez See Terminal located within a secured area of an airport, later. 1040a or 1040ez In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. 1040a or 1040ez 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 $. 1040a or 1040ez 001. 1040a or 1040ez There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. 1040a or 1040ez 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. 1040a or 1040ez See Terminal located within a secured area of an airport, later. 1040a or 1040ez In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. 1040a or 1040ez The position holder is liable for the $. 1040a or 1040ez 001 per gallon tax. 1040a or 1040ez For kerosene removed directly from a terminal into the fuel tank of an fractional ownership program aircraft after March 31, 2012, a surtax of $. 1040a or 1040ez 141 per gallon applies. 1040a or 1040ez Certain refueler trucks, tankers, and tank wagons treated as terminals. 1040a or 1040ez   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. 1040a or 1040ez Such terminal is located within an area of an airport. 1040a or 1040ez 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. 1040a or 1040ez 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. 1040a or 1040ez 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. 1040a or 1040ez Information reporting will be required by terminal operators regarding this provision. 1040a or 1040ez 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. 1040a or 1040ez Terminal located within a secured area of an airport. 1040a or 1040ez   See Notice 2005-4 and Notice 2005-80 for the list of terminals located within a secured area of an airport. 1040a or 1040ez 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. 1040a or 1040ez 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 $. 1040a or 1040ez 044 per gallon. 1040a or 1040ez 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). 1040a or 1040ez For example, for kerosene removed directly into the aircraft for use in military aircraft, the position holder is liable for the tax. 1040a or 1040ez For the aircraft operator to be liable for the tax $. 1040a or 1040ez 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. 1040a or 1040ez Commercial aviation. 1040a or 1040ez   Commercial aviation is any use of an aircraft in the business of transporting persons or property by air for pay. 1040a or 1040ez However, commercial aviation does not include any of the following uses. 1040a or 1040ez Any use exclusively for the purpose of skydiving. 1040a or 1040ez Certain air transportation by seaplane. 1040a or 1040ez See Seaplanes under Transportation of Persons by Air in chapter 4. 1040a or 1040ez Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers. 1040a or 1040ez For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. 1040a or 1040ez 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. 1040a or 1040ez For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. 1040a or 1040ez Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. 1040a or 1040ez See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. 1040a or 1040ez 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 $. 1040a or 1040ez 141 per gallon. 1040a or 1040ez The fractional ownership program manager is liable for the tax. 1040a or 1040ez The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. 1040a or 1040ez If the surtax is imposed, the following air transportation taxes do not apply. 1040a or 1040ez Transportation of persons by air. 1040a or 1040ez Transportation of property by air. 1040a or 1040ez Use of international air travel facilities. 1040a or 1040ez These taxes are described under Air Transportation Taxes, later. 1040a or 1040ez 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. 1040a or 1040ez 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. 1040a or 1040ez Fractional program aircraft. 1040a or 1040ez   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. 1040a or 1040ez S. 1040a or 1040ez   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. 1040a or 1040ez In such situations, the flight is not commercial aviation. 1040a or 1040ez Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. 1040a or 1040ez Fractional owner. 1040a or 1040ez   Any person owning any interest (including the entire interest) in a fractional program aircraft. 1040a or 1040ez Dry lease aircraft exchange. 1040a or 1040ez   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. 1040a or 1040ez Special rule relating to deadhead service. 1040a or 1040ez   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. 1040a or 1040ez More information. 1040a or 1040ez   See section 4043 for more information on the surtax. 1040a or 1040ez 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. 1040a or 1040ez Certificate. 1040a or 1040ez   The certificate may be included as part of any business records normally used for a sale. 1040a or 1040ez See Model Certificate K in the Appendix. 1040a or 1040ez   A certificate expires on the earliest of the following dates. 1040a or 1040ez The date 1 year after the effective date (not earlier than the date signed) of the certificate. 1040a or 1040ez The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. 1040a or 1040ez The date the IRS or the buyer notifies the seller that the buyer's right to provide a certificate has been withdrawn. 1040a or 1040ez   The buyer must provide a new certificate if any information on a certificate has changed. 1040a or 1040ez   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. 1040a or 1040ez Exempt use. 1040a or 1040ez   The rate on kerosene for use in aviation is $. 1040a or 1040ez 001 (LUST tax) if it is removed from any refinery or terminal directly into the fuel tank of an aircraft for an exempt use. 1040a or 1040ez An exempt use includes kerosene for the exclusive use of a state or local government. 1040a or 1040ez There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. 1040a or 1040ez Flash title transaction. 1040a or 1040ez   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. 1040a or 1040ez 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. 1040a or 1040ez 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. 1040a or 1040ez Reseller statement. 1040a or 1040ez   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. 1040a or 1040ez Credits or Refunds. 1040a or 1040ez   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). 1040a or 1040ez A claim may be made by a registered ultimate vendor for certain sales. 1040a or 1040ez For more information, see chapter 2. 1040a or 1040ez Other Fuels (Including Alternative Fuels) Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under section 4081. 1040a or 1040ez Other Fuels include alternative fuels. 1040a or 1040ez 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. 1040a or 1040ez Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. 1040a or 1040ez Qualified methanol and ethanol fuels. 1040a or 1040ez   Qualified ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from coal, including peat. 1040a or 1040ez The tax rates are listed in the Instructions for Form 720. 1040a or 1040ez Partially exempt methanol and ethanol fuels. 1040a or 1040ez   A reduced tax rate applies to these fuels. 1040a or 1040ez Partially exempt ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from natural gas. 1040a or 1040ez The tax rates are listed in the Instructions for Form 720. 1040a or 1040ez Motor vehicles. 1040a or 1040ez   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. 1040a or 1040ez They are propelled by a motor. 1040a or 1040ez They are designed for carrying or towing loads from one place to another, regardless of the type of material or load carried or t