-
Services
BackServices
-
-
Find Government Jobs
Change of Address
-
-
-
Get It Done Online
-
-
Blog

Get Your Tax Refund
File your Federal Taxes for
Free with TurboTax Federal FREE Edition
FREE to Prepare + FREE to Print + FREE to E-file

- Get your maximum refund*
- 100% accurate calculations guaranteed*
TurboTax Federal Free Edition - File Taxes Online
Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct
deposit, there's no faster way to get your refund!
Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks
and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks
or service marks are the property of the respective owners.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp
Irs 1040ez 2013 Form And Instructions
Www H&rblock ComBack Tax ReliefFile Taxes Online For Free 2011Filing Back Taxes On TurbotaxVita Income Tax Bakersfield CaFiling Amended Tax ReturnFederal Tax TableNeed To Do 2011 Taxes2012 State Tax FormTurbotax Amended ReturnFile State Tax OnlineHow Do I File An Amended Tax ReturnEz Form OnlineIncome Tax Software 2012Who Can Use 1040ez Form1040x Instructions 2012Turbotax 2008 E FileWhere Do I Send My 1040x1040 Ez Instructions 2014Tax Form 1040xHow To File My 2012 TaxesFree State Tax Forms Online1041 Ez FormFederal Income Tax Ez Form 20112011 Income TaxesIrs Free Efile2011 Tax PreparationHow To File 1040x Form2008 Tax Software Free DownloadCan I Still File 2012 TaxesH&r Block At HomeMilitary Tax FormAmending Your TaxesAmended State Tax ReturnHow Do I Amend My Tax Return OnlineDo I Have To File State TaxesHrblockonlineHow Do I Amend My 2010 Tax ReturnDo I File Amended ReturnWhere To Get State Tax FormsIrs 1040ez 2013 Form And Instructions
Irs 1040ez 2013 form and instructions 1. Irs 1040ez 2013 form and instructions Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Reseller statement. Irs 1040ez 2013 form and instructions Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. Irs 1040ez 2013 form and instructions Deep-draft ocean-going vessels. Irs 1040ez 2013 form and instructions Passenger vessels. Irs 1040ez 2013 form and instructions Ocean-going barges. Irs 1040ez 2013 form and instructions State or local governments. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Gasoline, including aviation gasoline and gasoline blendstocks. Irs 1040ez 2013 form and instructions Diesel fuel, including dyed diesel fuel. Irs 1040ez 2013 form and instructions Diesel-water fuel emulsion. Irs 1040ez 2013 form and instructions Kerosene, including dyed kerosene and kerosene used in aviation. Irs 1040ez 2013 form and instructions Other Fuels (including alternative fuels). Irs 1040ez 2013 form and instructions Compressed natural gas (CNG). Irs 1040ez 2013 form and instructions Fuels used in commercial transportation on inland waterways. Irs 1040ez 2013 form and instructions Any liquid used in a fractional ownership program aircraft as fuel. Irs 1040ez 2013 form and instructions The following terms are used throughout the discussion of fuel taxes. Irs 1040ez 2013 form and instructions Other terms are defined in the discussion of the specific fuels to which they pertain. Irs 1040ez 2013 form and instructions Agri-biodiesel. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Approved terminal or refinery. Irs 1040ez 2013 form and instructions This is a terminal operated by a registrant that is a terminal operator or a refinery operated by a registrant that is a refiner. Irs 1040ez 2013 form and instructions Biodiesel. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Blended taxable fuel. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Blender. Irs 1040ez 2013 form and instructions This is the person that produces blended taxable fuel. Irs 1040ez 2013 form and instructions Bulk transfer. Irs 1040ez 2013 form and instructions This is the transfer of taxable fuel by pipeline or vessel. Irs 1040ez 2013 form and instructions Bulk transfer/terminal system. Irs 1040ez 2013 form and instructions This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Cellulosic biofuel. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Also see Second generation biofuel below. Irs 1040ez 2013 form and instructions Diesel-water fuel emulsion. Irs 1040ez 2013 form and instructions A diesel-water fuel emulsion means an emulsion at least 14% of which is water. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Dry lease aircraft exchange. Irs 1040ez 2013 form and instructions See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. Irs 1040ez 2013 form and instructions Enterer. Irs 1040ez 2013 form and instructions This is the importer of record (under customs law) for the taxable fuel. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions If there is no importer of record, the owner at the time of entry into the United States is the enterer. Irs 1040ez 2013 form and instructions Entry. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions This does not apply to fuel brought into Puerto Rico (which is part of the U. Irs 1040ez 2013 form and instructions S. Irs 1040ez 2013 form and instructions customs territory), but does apply to fuel brought into the United States from Puerto Rico. Irs 1040ez 2013 form and instructions Fractional ownership aircraft program and fractional program aircraft. Irs 1040ez 2013 form and instructions See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. Irs 1040ez 2013 form and instructions Measurement of taxable fuel. Irs 1040ez 2013 form and instructions Volumes of taxable fuel can be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. Irs 1040ez 2013 form and instructions Other fuels. Irs 1040ez 2013 form and instructions See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. Irs 1040ez 2013 form and instructions Pipeline operator. Irs 1040ez 2013 form and instructions This is the person that operates a pipeline within the bulk transfer/terminal system. Irs 1040ez 2013 form and instructions Position holder. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions A terminal operator that owns taxable fuel in its terminal is a position holder. Irs 1040ez 2013 form and instructions Rack. Irs 1040ez 2013 form and instructions This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. Irs 1040ez 2013 form and instructions Refiner. Irs 1040ez 2013 form and instructions This is any person that owns, operates, or otherwise controls a refinery. Irs 1040ez 2013 form and instructions Refinery. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions However, this term does not include a facility where only blended fuel, and no other type of fuel, is produced. Irs 1040ez 2013 form and instructions For this purpose, blended fuel is any mixture that would be blended taxable fuel if produced outside the bulk transfer/terminal system. Irs 1040ez 2013 form and instructions Registrant. Irs 1040ez 2013 form and instructions This is a taxable fuel registrant (see Registration Requirements, later). Irs 1040ez 2013 form and instructions Removal. Irs 1040ez 2013 form and instructions This is any physical transfer of taxable fuel. Irs 1040ez 2013 form and instructions It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels. Irs 1040ez 2013 form and instructions However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. Irs 1040ez 2013 form and instructions Renewable diesel. Irs 1040ez 2013 form and instructions See Renewable Diesel Credits in chapter 2. Irs 1040ez 2013 form and instructions Sale. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Second generation biofuel. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions S. Irs 1040ez 2013 form and instructions C. Irs 1040ez 2013 form and instructions 7545). Irs 1040ez 2013 form and instructions It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. Irs 1040ez 2013 form and instructions It is not alcohol of less than 150 proof (disregard any added denaturants). Irs 1040ez 2013 form and instructions See Form 6478 for more information. Irs 1040ez 2013 form and instructions State. Irs 1040ez 2013 form and instructions This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. Irs 1040ez 2013 form and instructions An Indian tribal government is treated as a state only if transactions involve the exercise of an essential tribal government function. Irs 1040ez 2013 form and instructions Taxable fuel. Irs 1040ez 2013 form and instructions This means gasoline, diesel fuel, and kerosene. Irs 1040ez 2013 form and instructions Terminal. Irs 1040ez 2013 form and instructions This is a storage and distribution facility supplied by pipeline or vessel, and from which taxable fuel may be removed at a rack. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Terminal operator. Irs 1040ez 2013 form and instructions This is any person that owns, operates, or otherwise controls a terminal. Irs 1040ez 2013 form and instructions Throughputter. Irs 1040ez 2013 form and instructions 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). Irs 1040ez 2013 form and instructions Vessel operator. Irs 1040ez 2013 form and instructions This is the person that operates a vessel within the bulk transfer/terminal system. Irs 1040ez 2013 form and instructions However, vessel does not include a deep draft ocean-going vessel. Irs 1040ez 2013 form and instructions Information Returns Form 720-TO and Form 720-CS are information returns used to report monthly receipts and disbursements of liquid products. Irs 1040ez 2013 form and instructions A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. Irs 1040ez 2013 form and instructions For a list of products, see the product code table in the Instructions for Forms 720-TO and 720-CS. Irs 1040ez 2013 form and instructions The returns are due the last day of the month following the month in which the transaction occurs. Irs 1040ez 2013 form and instructions Generally, these returns can be filed on paper or electronically. Irs 1040ez 2013 form and instructions For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. Irs 1040ez 2013 form and instructions Publication 3536 is only available on the IRS website. Irs 1040ez 2013 form and instructions Form 720-TO. Irs 1040ez 2013 form and instructions This information return is used by terminal operators to report receipts and disbursements of all liquid products to and from all approved terminals. Irs 1040ez 2013 form and instructions Each terminal operator must file a separate form for each approved terminal. Irs 1040ez 2013 form and instructions Form 720-CS. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. Irs 1040ez 2013 form and instructions See Form 637 for other persons who must register and for more information about registration. Irs 1040ez 2013 form and instructions Persons that are required to be registered. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Persons that may register. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. Irs 1040ez 2013 form and instructions However, they must be registered to file claims for certain sales and uses of fuel. Irs 1040ez 2013 form and instructions See Form 637 for more information. Irs 1040ez 2013 form and instructions Taxable fuel registrant. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions The term registrant as used in the discussions of these fuels means a taxable fuel registrant. Irs 1040ez 2013 form and instructions Additional information. Irs 1040ez 2013 form and instructions See the Form 637 instructions for the information you must submit when you apply for registration. Irs 1040ez 2013 form and instructions Failure to register. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Gasoline and Aviation Gasoline Gasoline. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Gasoline also includes gasoline blendstocks, discussed later. Irs 1040ez 2013 form and instructions Aviation gasoline. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Taxable Events The tax on gasoline is $. Irs 1040ez 2013 form and instructions 184 per gallon. Irs 1040ez 2013 form and instructions The tax on aviation gasoline is $. Irs 1040ez 2013 form and instructions 194 per gallon. Irs 1040ez 2013 form and instructions When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. Irs 1040ez 2013 form and instructions 141 per gallon. Irs 1040ez 2013 form and instructions See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. Irs 1040ez 2013 form and instructions Tax is imposed on the removal, entry, or sale of gasoline. Irs 1040ez 2013 form and instructions Each of these events is discussed later. Irs 1040ez 2013 form and instructions Also, see the special rules that apply to gasoline blendstocks, later. Irs 1040ez 2013 form and instructions If the tax is paid on the gasoline in more than one event, a refund may be allowed for the “second” tax paid. Irs 1040ez 2013 form and instructions See Refunds of Second Tax in chapter 2. Irs 1040ez 2013 form and instructions Removal from terminal. Irs 1040ez 2013 form and instructions All removals of gasoline at a terminal rack are taxable. Irs 1040ez 2013 form and instructions The position holder for that gasoline is liable for the tax. Irs 1040ez 2013 form and instructions Two-party exchanges. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions The transaction is subject to a written contract. Irs 1040ez 2013 form and instructions Terminal operator's liability. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions However, a terminal operator meeting all the following conditions at the time of the removal will not be liable for the tax. Irs 1040ez 2013 form and instructions The terminal operator is a registrant. Irs 1040ez 2013 form and instructions The terminal operator has an unexpired notification certificate (discussed later) from the position holder. Irs 1040ez 2013 form and instructions The terminal operator has no reason to believe any information on the certificate is false. Irs 1040ez 2013 form and instructions Removal from refinery. Irs 1040ez 2013 form and instructions The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions It is made at the refinery rack. Irs 1040ez 2013 form and instructions The refiner is liable for the tax. Irs 1040ez 2013 form and instructions Exception. Irs 1040ez 2013 form and instructions The tax does not apply to a removal of gasoline at the refinery rack if all the following requirements are met. Irs 1040ez 2013 form and instructions The gasoline is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. Irs 1040ez 2013 form and instructions The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. Irs 1040ez 2013 form and instructions The removal from the refinery is by railcar. Irs 1040ez 2013 form and instructions The same person operates the refinery and the facility at which the gasoline is received. Irs 1040ez 2013 form and instructions Entry into the United States. Irs 1040ez 2013 form and instructions The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. Irs 1040ez 2013 form and instructions It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. Irs 1040ez 2013 form and instructions It is not made by bulk transfer. Irs 1040ez 2013 form and instructions The enterer is liable for the tax. Irs 1040ez 2013 form and instructions Importer of record's liability. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. Irs 1040ez 2013 form and instructions The importer of record has an unexpired notification certificate (discussed later) from the enterer. Irs 1040ez 2013 form and instructions The importer of record has no reason to believe any information in the certificate is false. Irs 1040ez 2013 form and instructions Customs bond. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions The position holder is liable for the tax. Irs 1040ez 2013 form and instructions The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. Irs 1040ez 2013 form and instructions However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. Irs 1040ez 2013 form and instructions Bulk transfers not received at approved terminal or refinery. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions No tax was previously imposed (as discussed earlier) on any of the following events. Irs 1040ez 2013 form and instructions The removal from the refinery. Irs 1040ez 2013 form and instructions The entry into the United States. Irs 1040ez 2013 form and instructions The removal from a terminal by an unregistered position holder. Irs 1040ez 2013 form and instructions Upon removal from the pipeline or vessel, the gasoline is not received at an approved terminal or refinery (or at another pipeline or vessel). Irs 1040ez 2013 form and instructions The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. Irs 1040ez 2013 form and instructions However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. Irs 1040ez 2013 form and instructions The owner is a registrant. Irs 1040ez 2013 form and instructions The owner has an unexpired notification certificate (discussed later) from the operator of the terminal or refinery where the gasoline is received. Irs 1040ez 2013 form and instructions The owner has no reason to believe any information on the certificate is false. Irs 1040ez 2013 form and instructions The operator of the facility where the gasoline is received is liable for the tax if the owner meets these conditions. Irs 1040ez 2013 form and instructions The operator is jointly and severally liable if the owner does not meet these conditions. Irs 1040ez 2013 form and instructions Sales to unregistered person. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions The seller is liable for the tax. Irs 1040ez 2013 form and instructions However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. Irs 1040ez 2013 form and instructions The seller is a registrant. Irs 1040ez 2013 form and instructions The seller has an unexpired notification certificate (discussed later) from the buyer. Irs 1040ez 2013 form and instructions The seller has no reason to believe any information on the certificate is false. Irs 1040ez 2013 form and instructions The buyer of the gasoline is liable for the tax if the seller meets these conditions. Irs 1040ez 2013 form and instructions The buyer is jointly and severally liable if the seller does not meet these conditions. Irs 1040ez 2013 form and instructions Exception. Irs 1040ez 2013 form and instructions The tax does not apply to a sale if all of the following apply. Irs 1040ez 2013 form and instructions The buyer's principal place of business is not in the United States. Irs 1040ez 2013 form and instructions The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. Irs 1040ez 2013 form and instructions The seller is a registrant and the exporter of record. Irs 1040ez 2013 form and instructions The fuel was exported. Irs 1040ez 2013 form and instructions Removal or sale of blended gasoline. Irs 1040ez 2013 form and instructions The removal or sale of blended gasoline by the blender is taxable. Irs 1040ez 2013 form and instructions See Blended taxable fuel under Definitions, earlier. Irs 1040ez 2013 form and instructions The blender is liable for the tax. Irs 1040ez 2013 form and instructions The tax is figured on the number of gallons not previously subject to the tax on gasoline. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions See Form 720 to report this tax. Irs 1040ez 2013 form and instructions You also must be registered with the IRS as a blender. Irs 1040ez 2013 form and instructions See Form 637. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Notification certificate. Irs 1040ez 2013 form and instructions The notification certificate is used to notify a person of the registration status of the registrant. Irs 1040ez 2013 form and instructions A copy of the registrant's letter of registration cannot be used as a notification certificate. Irs 1040ez 2013 form and instructions A model notification certificate is shown in the Appendix as Model Certificate C. Irs 1040ez 2013 form and instructions A notification certificate must contain all information necessary to complete the model. Irs 1040ez 2013 form and instructions The certificate may be included as part of any business records normally used for a sale. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions The registrant must provide a new certificate if any information on a certificate has changed. Irs 1040ez 2013 form and instructions Additional persons liable. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Gasoline Blendstocks Gasoline blendstocks may be subject to $. Irs 1040ez 2013 form and instructions 001 per gallon LUST tax as discussed below. Irs 1040ez 2013 form and instructions Gasoline includes gasoline blendstocks. Irs 1040ez 2013 form and instructions The previous discussions apply to these blendstocks. Irs 1040ez 2013 form and instructions However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. Irs 1040ez 2013 form and instructions 001 per gallon or are not subject to the excise tax. Irs 1040ez 2013 form and instructions Blendstocks. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions However, gasoline blendstocks do not include any product that cannot be used without further processing in the production of finished gasoline. Irs 1040ez 2013 form and instructions Not used to produce finished gasoline. Irs 1040ez 2013 form and instructions Gasoline blendstocks not used to produce finished gasoline are not taxable (other than LUST) if the following conditions are met. Irs 1040ez 2013 form and instructions Removals and entries not connected to sale. Irs 1040ez 2013 form and instructions Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant. Irs 1040ez 2013 form and instructions Removals and entries connected to sale. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions The person has an unexpired certificate (discussed later) from the buyer. Irs 1040ez 2013 form and instructions The person has no reason to believe any information in the certificate is false. Irs 1040ez 2013 form and instructions Sales after removal or entry. Irs 1040ez 2013 form and instructions The sale of a gasoline blendstock that was not subject to tax on its nonbulk removal or entry, as discussed earlier, is taxable. Irs 1040ez 2013 form and instructions The seller is liable for the tax. Irs 1040ez 2013 form and instructions However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. Irs 1040ez 2013 form and instructions The seller has an unexpired certificate (discussed next) from the buyer. Irs 1040ez 2013 form and instructions The seller has no reason to believe any information in the certificate is false. Irs 1040ez 2013 form and instructions Certificate of buyer. Irs 1040ez 2013 form and instructions The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. Irs 1040ez 2013 form and instructions The certificate may be included as part of any business records normally used for a sale. Irs 1040ez 2013 form and instructions A model certificate is shown in the Appendix as Model Certificate D. Irs 1040ez 2013 form and instructions The certificate must contain all information necessary to complete the model. Irs 1040ez 2013 form and instructions A certificate expires on the earliest of the following dates. Irs 1040ez 2013 form and instructions The date 1 year after the effective date (not earlier than the date signed) of the certificate. Irs 1040ez 2013 form and instructions The date a new certificate is provided to the seller. Irs 1040ez 2013 form and instructions The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. Irs 1040ez 2013 form and instructions The buyer must provide a new certificate if any information on a certificate has changed. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Received at approved terminal or refinery. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions The person is a registrant. Irs 1040ez 2013 form and instructions The person has an unexpired notification certificate (discussed earlier) from the operator of the terminal or refinery where the gasoline blendstocks are received. Irs 1040ez 2013 form and instructions The person has no reason to believe any information on the certificate is false. Irs 1040ez 2013 form and instructions Bulk transfers to registered industrial user. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Credits or Refunds. Irs 1040ez 2013 form and instructions A credit or refund of the gasoline tax may be allowable if gasoline is used for a nontaxable purpose or exempt use. Irs 1040ez 2013 form and instructions For more information, see chapter 2. Irs 1040ez 2013 form and instructions Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions A liquid may possess this practical and commercial fitness even though the specified use is not the predominant use of the liquid. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Diesel fuel does not include gasoline, kerosene, excluded liquid, No. Irs 1040ez 2013 form and instructions 5 and No. Irs 1040ez 2013 form and instructions 6 fuel oils covered by ASTM specification D396, or F-76 (Fuel Naval Distillate) covered by military specification MIL-F-16884. Irs 1040ez 2013 form and instructions An excluded liquid is either of the following. Irs 1040ez 2013 form and instructions A liquid that contains less than 4% normal paraffins. Irs 1040ez 2013 form and instructions A liquid with all the following properties. Irs 1040ez 2013 form and instructions Distillation range of 125 degrees Fahrenheit or less. Irs 1040ez 2013 form and instructions Sulfur content of 10 ppm or less. Irs 1040ez 2013 form and instructions Minimum color of +27 Saybolt. Irs 1040ez 2013 form and instructions Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. Irs 1040ez 2013 form and instructions Kerosene. Irs 1040ez 2013 form and instructions This means any of the following liquids. Irs 1040ez 2013 form and instructions One of the two grades of kerosene (No. Irs 1040ez 2013 form and instructions 1-K and No. Irs 1040ez 2013 form and instructions 2-K) covered by ASTM specification D3699. Irs 1040ez 2013 form and instructions 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). Irs 1040ez 2013 form and instructions See Kerosene for Use in Aviation, later. Irs 1040ez 2013 form and instructions However, kerosene does not include excluded liquid, discussed earlier. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Diesel-powered highway vehicle. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Specially designed mobile machinery for nontransportation functions and vehicles specially designed for off-highway transportation are generally not considered diesel-powered highway vehicles. Irs 1040ez 2013 form and instructions For more information about these vehicles and for information about vehicles not considered highway vehicles, see Off-Highway Business Use (No. Irs 1040ez 2013 form and instructions 2) in chapter 2. Irs 1040ez 2013 form and instructions Diesel-powered train. Irs 1040ez 2013 form and instructions This is any diesel-powered equipment or machinery that rides on rails. Irs 1040ez 2013 form and instructions The term includes a locomotive, work train, switching engine, and track maintenance machine. Irs 1040ez 2013 form and instructions Taxable Events The tax on diesel fuel and kerosene is $. Irs 1040ez 2013 form and instructions 244 per gallon. Irs 1040ez 2013 form and instructions It is imposed on the removal, entry, or sale of diesel fuel and kerosene. Irs 1040ez 2013 form and instructions Each of these events is discussed later. Irs 1040ez 2013 form and instructions Only the $. Irs 1040ez 2013 form and instructions 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions See Refunds of Second Tax in chapter 2. Irs 1040ez 2013 form and instructions Use in certain intercity and local buses. Irs 1040ez 2013 form and instructions Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. Irs 1040ez 2013 form and instructions A claim for $. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions An intercity or local bus is a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. Irs 1040ez 2013 form and instructions The bus must be engaged in one of the following activities. Irs 1040ez 2013 form and instructions Scheduled transportation along regular routes regardless of the size of the bus. Irs 1040ez 2013 form and instructions Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Removal from terminal. Irs 1040ez 2013 form and instructions All removals of diesel fuel and kerosene at a terminal rack are taxable. Irs 1040ez 2013 form and instructions The position holder for that fuel is liable for the tax. Irs 1040ez 2013 form and instructions Two-party exchanges. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions The exchange transaction occurs before or at the same time as completion of removal across the rack by the receiving person. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions The transaction is subject to a written contract. Irs 1040ez 2013 form and instructions Terminal operator's liability. Irs 1040ez 2013 form and instructions 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). Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions The terminal operator is a registrant. Irs 1040ez 2013 form and instructions The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. Irs 1040ez 2013 form and instructions The terminal operator has no reason to believe any information on the certificate is false. Irs 1040ez 2013 form and instructions Removal from refinery. Irs 1040ez 2013 form and instructions The removal of diesel fuel or kerosene from a refinery is taxable if the removal meets either of the following conditions. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions It is made at the refinery rack. Irs 1040ez 2013 form and instructions The refiner is liable for the tax. Irs 1040ez 2013 form and instructions Exception. Irs 1040ez 2013 form and instructions The tax does not apply to a removal of diesel fuel or kerosene at the refinery rack if all the following conditions are met. Irs 1040ez 2013 form and instructions The diesel fuel or kerosene is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. Irs 1040ez 2013 form and instructions The diesel fuel or kerosene is received at a facility operated by a registrant and located within the bulk transfer/terminal system. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Entry into the United States. Irs 1040ez 2013 form and instructions The entry of diesel fuel or kerosene into the United States is taxable if the entry meets either of the following conditions. Irs 1040ez 2013 form and instructions It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. Irs 1040ez 2013 form and instructions It is not made by bulk transfer. Irs 1040ez 2013 form and instructions The enterer is liable for the tax. Irs 1040ez 2013 form and instructions Importer of record's liability. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. Irs 1040ez 2013 form and instructions The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. Irs 1040ez 2013 form and instructions The importer of record has no reason to believe any information in the certificate is false. Irs 1040ez 2013 form and instructions Customs bond. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions The position holder is liable for the tax. Irs 1040ez 2013 form and instructions The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. Irs 1040ez 2013 form and instructions However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. Irs 1040ez 2013 form and instructions Bulk transfers not received at approved terminal or refinery. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions No tax was previously imposed (as discussed earlier) on any of the following events. Irs 1040ez 2013 form and instructions The removal from the refinery. Irs 1040ez 2013 form and instructions The entry into the United States. Irs 1040ez 2013 form and instructions The removal from a terminal by an unregistered position holder. Irs 1040ez 2013 form and instructions 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). Irs 1040ez 2013 form and instructions The owner of the diesel fuel or kerosene when it is removed from the pipeline or vessel is liable for the tax. Irs 1040ez 2013 form and instructions However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. Irs 1040ez 2013 form and instructions The owner is a registrant. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions The owner has no reason to believe any information on the certificate is false. Irs 1040ez 2013 form and instructions The operator of the facility where the diesel fuel or kerosene is received is liable for the tax if the owner meets these conditions. Irs 1040ez 2013 form and instructions The operator is jointly and severally liable if the owner does not meet these conditions. Irs 1040ez 2013 form and instructions Sales to unregistered person. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions The seller is liable for the tax. Irs 1040ez 2013 form and instructions However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. Irs 1040ez 2013 form and instructions The seller is a registrant. Irs 1040ez 2013 form and instructions The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. Irs 1040ez 2013 form and instructions The seller has no reason to believe any information on the certificate is false. Irs 1040ez 2013 form and instructions The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. Irs 1040ez 2013 form and instructions The buyer is jointly and severally liable if the seller does not meet these conditions. Irs 1040ez 2013 form and instructions Exception. Irs 1040ez 2013 form and instructions The tax does not apply to a sale if all of the following apply. Irs 1040ez 2013 form and instructions The buyer's principal place of business is not in the United States. Irs 1040ez 2013 form and instructions The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. Irs 1040ez 2013 form and instructions The seller is a registrant and the exporter of record. Irs 1040ez 2013 form and instructions The fuel was exported. Irs 1040ez 2013 form and instructions Removal or sale of blended diesel fuel or kerosene. Irs 1040ez 2013 form and instructions The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. Irs 1040ez 2013 form and instructions Blended taxable fuel produced using biodiesel is subject to the tax. Irs 1040ez 2013 form and instructions See Blended taxable fuel under Definitions, earlier. Irs 1040ez 2013 form and instructions The blender is liable for the tax. Irs 1040ez 2013 form and instructions The tax is figured on the number of gallons not previously subject to the tax. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Generally, the biodiesel mixture must be diesel fuel (defined earlier). Irs 1040ez 2013 form and instructions See Form 720 to report this tax. Irs 1040ez 2013 form and instructions You also must be registered by the IRS as a blender. Irs 1040ez 2013 form and instructions See Form 637 for more information. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Additional persons liable. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Credits or Refunds. Irs 1040ez 2013 form and instructions A credit or refund is allowable for the tax on undyed diesel fuel or undyed kerosene used for a nontaxable use. Irs 1040ez 2013 form and instructions For more information, see chapter 2. Irs 1040ez 2013 form and instructions Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. Irs 1040ez 2013 form and instructions 001 per gallon LUST tax as discussed below, unless the fuel is for export. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions The person otherwise liable for tax (for example, the position holder) is a registrant. Irs 1040ez 2013 form and instructions In the case of a removal from a terminal, the terminal is an approved terminal. Irs 1040ez 2013 form and instructions The diesel fuel or kerosene satisfies the dyeing requirements (described next). Irs 1040ez 2013 form and instructions Dyeing requirements. Irs 1040ez 2013 form and instructions Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. Irs 1040ez 2013 form and instructions It contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Is indelibly dyed by mechanical injection. Irs 1040ez 2013 form and instructions See section 6 of Notice 2005-80 for transition rules that apply until final regulations are issued by the IRS. Irs 1040ez 2013 form and instructions Notice required. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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). Irs 1040ez 2013 form and instructions That seller is subject to the penalty described next. Irs 1040ez 2013 form and instructions Penalty. Irs 1040ez 2013 form and instructions A penalty is imposed on a person if any of the following situations apply. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions The person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye in dyed fuel. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Irs 1040ez 2013 form and instructions After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Irs 1040ez 2013 form and instructions This penalty is in addition to any tax imposed on the fuel. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. Irs 1040ez 2013 form and instructions However, the penalty applies only to dyed diesel fuel and dyed kerosene, while the back-up tax may apply to other fuels. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Exception to penalty. Irs 1040ez 2013 form and instructions The penalty under item (3) will not apply in any of the following situations. Irs 1040ez 2013 form and instructions Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any undyed liquid and the resulting product meets the dyeing requirements. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions The alteration or attempted alteration occurs in an exempt area of Alaska. Irs 1040ez 2013 form and instructions See Removal for sale or use in Alaska, later. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Alaska and Feedstocks Tax of $. Irs 1040ez 2013 form and instructions 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). Irs 1040ez 2013 form and instructions Undyed kerosene used for feedstock purposes. Irs 1040ez 2013 form and instructions Removal for sale or use in Alaska. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions The removal or entry of any diesel fuel or kerosene is not taxed if all the following requirements are satisfied. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions In the case of a removal from a terminal, the terminal is an approved terminal. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions If all three of the requirements above are not met, then tax is imposed at $. Irs 1040ez 2013 form and instructions 244 per gallon. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. Irs 1040ez 2013 form and instructions Later sales. Irs 1040ez 2013 form and instructions The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. Irs 1040ez 2013 form and instructions The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. Irs 1040ez 2013 form and instructions However, the sale is not taxable (other than the LUST tax at $. Irs 1040ez 2013 form and instructions 001 per gallon) if all the following requirements are met. Irs 1040ez 2013 form and instructions The fuel is sold in Alaska for certain nontaxable uses. Irs 1040ez 2013 form and instructions The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. Irs 1040ez 2013 form and instructions The seller can show satisfactory evidence of the nontaxable nature of the transaction and has no reason to believe the evidence is false. Irs 1040ez 2013 form and instructions Feedstock purposes. Irs 1040ez 2013 form and instructions The $. Irs 1040ez 2013 form and instructions 001 per gallon LUST tax is imposed on the removal or entry of undyed kerosene if all the following conditions are met. Irs 1040ez 2013 form and instructions The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. Irs 1040ez 2013 form and instructions In the case of a removal from a terminal, the terminal is an approved terminal. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions If all of the requirements above are not met, then tax is imposed at $. Irs 1040ez 2013 form and instructions 244 per gallon. Irs 1040ez 2013 form and instructions Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. Irs 1040ez 2013 form and instructions For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. Irs 1040ez 2013 form and instructions A feedstock user is a person that uses kerosene for a feedstock purpose. Irs 1040ez 2013 form and instructions A registered feedstock user is a person that has been registered by the IRS as a feedstock user. Irs 1040ez 2013 form and instructions See Registration Requirements, earlier. Irs 1040ez 2013 form and instructions Later sales. Irs 1040ez 2013 form and instructions The excise tax ($. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions The tax is imposed at the time of the later sale and that seller is liable for the tax. Irs 1040ez 2013 form and instructions Certificate. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions The certificate may be included as part of any business records normally used for a sale. Irs 1040ez 2013 form and instructions A model certificate is shown in the Appendix as Model Certificate G. Irs 1040ez 2013 form and instructions Your certificate must contain all information necessary to complete the model. Irs 1040ez 2013 form and instructions A certificate expires on the earliest of the following dates. Irs 1040ez 2013 form and instructions The date 1 year after the effective date (not earlier than the date signed) of the certificate. Irs 1040ez 2013 form and instructions The date the seller is provided a new certificate or notice that the current certificate is invalid. Irs 1040ez 2013 form and instructions The date the seller is notified the buyer's registration has been revoked or suspended. Irs 1040ez 2013 form and instructions The buyer must provide a new certificate if any information on a certificate has changed. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. Irs 1040ez 2013 form and instructions Any undyed diesel fuel or undyed kerosene on which a credit or refund (for fuel used for a nontaxable purpose) has been allowed. Irs 1040ez 2013 form and instructions Any liquid other than gasoline, diesel fuel, or kerosene. Irs 1040ez 2013 form and instructions Generally, this back-up tax is imposed at a rate of $. Irs 1040ez 2013 form and instructions 244 per gallon. Irs 1040ez 2013 form and instructions Liability for tax. Irs 1040ez 2013 form and instructions Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Exemptions from the back-up tax. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions A reduced tax rate of $. Irs 1040ez 2013 form and instructions 198 per gallon is imposed on a diesel-water fuel emulsion. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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 $. Irs 1040ez 2013 form and instructions 244 per gallon. Irs 1040ez 2013 form and instructions Credits or refunds. Irs 1040ez 2013 form and instructions The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. Irs 1040ez 2013 form and instructions Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. Irs 1040ez 2013 form and instructions 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). Irs 1040ez 2013 form and instructions For kerosene removed directly from a terminal into the fuel tank of an aircraft for use in noncommercial aviation, the tax rate is $. Irs 1040ez 2013 form and instructions 219. Irs 1040ez 2013 form and instructions The rate of $. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions The airport terminal does not need to be a secured airport terminal for this rate to apply. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions For kerosene removed directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax is $. Irs 1040ez 2013 form and instructions 044 per gallon. Irs 1040ez 2013 form and instructions For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions See Terminal located within a secured area of an airport, later. Irs 1040ez 2013 form and instructions In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. Irs 1040ez 2013 form and instructions 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 $. Irs 1040ez 2013 form and instructions 001. Irs 1040ez 2013 form and instructions There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions See Terminal located within a secured area of an airport, later. Irs 1040ez 2013 form and instructions In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. Irs 1040ez 2013 form and instructions The position holder is liable for the $. Irs 1040ez 2013 form and instructions 001 per gallon tax. Irs 1040ez 2013 form and instructions For kerosene removed directly from a terminal into the fuel tank of an fractional ownership program aircraft after March 31, 2012, a surtax of $. Irs 1040ez 2013 form and instructions 141 per gallon applies. Irs 1040ez 2013 form and instructions Certain refueler trucks, tankers, and tank wagons treated as terminals. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Such terminal is located within an area of an airport. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Information reporting will be required by terminal operators regarding this provision. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Terminal located within a secured area of an airport. Irs 1040ez 2013 form and instructions See Notice 2005-4 and Notice 2005-80 for the list of terminals located within a secured area of an airport. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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 $. Irs 1040ez 2013 form and instructions 044 per gallon. Irs 1040ez 2013 form and instructions 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). Irs 1040ez 2013 form and instructions For example, for kerosene removed directly into the aircraft for use in military aircraft, the position holder is liable for the tax. Irs 1040ez 2013 form and instructions For the aircraft operator to be liable for the tax $. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Commercial aviation. Irs 1040ez 2013 form and instructions Commercial aviation is any use of an aircraft in the business of transporting persons or property by air for pay. Irs 1040ez 2013 form and instructions However, commercial aviation does not include any of the following uses. Irs 1040ez 2013 form and instructions Any use exclusively for the purpose of skydiving. Irs 1040ez 2013 form and instructions Certain air transportation by seaplane. Irs 1040ez 2013 form and instructions See Seaplanes under Transportation of Persons by Air in chapter 4. Irs 1040ez 2013 form and instructions Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers. Irs 1040ez 2013 form and instructions For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. Irs 1040ez 2013 form and instructions Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. Irs 1040ez 2013 form and instructions See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. Irs 1040ez 2013 form and instructions 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 $. Irs 1040ez 2013 form and instructions 141 per gallon. Irs 1040ez 2013 form and instructions The fractional ownership program manager is liable for the tax. Irs 1040ez 2013 form and instructions The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. Irs 1040ez 2013 form and instructions If the surtax is imposed, the following air transportation taxes do not apply. Irs 1040ez 2013 form and instructions Transportation of persons by air. Irs 1040ez 2013 form and instructions Transportation of property by air. Irs 1040ez 2013 form and instructions Use of international air travel facilities. Irs 1040ez 2013 form and instructions These taxes are described under Air Transportation Taxes, later. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Fractional program aircraft. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions S. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions In such situations, the flight is not commercial aviation. Irs 1040ez 2013 form and instructions Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. Irs 1040ez 2013 form and instructions Fractional owner. Irs 1040ez 2013 form and instructions Any person owning any interest (including the entire interest) in a fractional program aircraft. Irs 1040ez 2013 form and instructions Dry lease aircraft exchange. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Special rule relating to deadhead service. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions More information. Irs 1040ez 2013 form and instructions See section 4043 for more information on the surtax. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Certificate. Irs 1040ez 2013 form and instructions The certificate may be included as part of any business records normally used for a sale. Irs 1040ez 2013 form and instructions See Model Certificate K in the Appendix. Irs 1040ez 2013 form and instructions A certificate expires on the earliest of the following dates. Irs 1040ez 2013 form and instructions The date 1 year after the effective date (not earlier than the date signed) of the certificate. Irs 1040ez 2013 form and instructions The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. Irs 1040ez 2013 form and instructions The date the IRS or the buyer notifies the seller that the buyer's right to provide a certificate has been withdrawn. Irs 1040ez 2013 form and instructions The buyer must provide a new certificate if any information on a certificate has changed. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Exempt use. Irs 1040ez 2013 form and instructions The rate on kerosene for use in aviation is $. Irs 1040ez 2013 form and instructions 001 (LUST tax) if it is removed from any refinery or terminal directly into the fuel tank of an aircraft for an exempt use. Irs 1040ez 2013 form and instructions An exempt use includes kerosene for the exclusive use of a state or local government. Irs 1040ez 2013 form and instructions There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. Irs 1040ez 2013 form and instructions Flash title transaction. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Reseller statement. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Credits or Refunds. Irs 1040ez 2013 form and instructions 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). Irs 1040ez 2013 form and instructions A claim may be made by a registered ultimate vendor for certain sales. Irs 1040ez 2013 form and instructions For more information, see chapter 2. Irs 1040ez 2013 form and instructions Other Fuels (Including Alternative Fuels) Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under section 4081. Irs 1040ez 2013 form and instructions Other Fuels include alternative fuels. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. Irs 1040ez 2013 form and instructions Qualified methanol and ethanol fuels. Irs 1040ez 2013 form and instructions Qualified ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from coal, including peat. Irs 1040ez 2013 form and instructions The tax rates are listed in the Instructions for Form 720. Irs 1040ez 2013 form and instructions Partially exempt methanol and ethanol fuels. Irs 1040ez 2013 form and instructions A reduced tax rate applies to these fuels. Irs 1040ez 2013 form and instructions Partially exempt ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from natural gas. Irs 1040ez 2013 form and instructions The tax rates are listed in the Instructions for Form 720. Irs 1040ez 2013 form and instructions Motor vehicles. Irs 1040ez 2013 form and instructions 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. Irs 1040ez 2013 form and instructions They are propelled by a motor. Irs 1040ez 2013 form and instructions They are designed for carrying or towing loads from one place to another, regardless of the type of material or load carried or tCalifornia Fires – Government Information and Assistance
Get help finding a loved one; protect yourself from fire; rebuild after a disaster; and volunteer to help others.
Find Family and Friends
-
Red Cross Safe and Well List
During a disaster, register yourself as "safe and well" so that family and friends know of your well-being. You can also use the database to search for missing loved ones.
Get Help
-
Address Changes When You Move
How to change your address with government agencies. -
California State Resources – Rebuild Your Life
Provides resources to help Californians find the information they need both during and after a disaster. -
Disaster Declarations from the Federal Emergency Management Agency (FEMA)
Search the FEMA website to see if a disaster has been declared in your area.
Health and Safety
-
Protect Yourself from Fire Dangers
Make a fire escape plan, find out what to do after a fire, and more.
Donate and Volunteer
-
Serve.gov
Visit Serve.gov to donate money and find volunteer opportunities in your community.