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previous page Previous Page: Publication 510 - Excise Taxes - Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)
next page Next Page: Publication 510 - Excise Taxes - Kerosene for Use in Aviation
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taxmap/pubs/p510-017.htm#en_us_publink1000116965

Diesel-Water Fuel Emulsion(p15)


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previous topic occurrence Diesel-Water Fuel Emulsion next topic occurrence

A claim for credit or refund may be made for the nontaxable use of a diesel-water fuel emulsion and for undyed diesel fuel used to produce a diesel-water fuel emulsion. The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $.198 per gallon is $.197 (if exported, the claim rate is $.198). The following are the nontaxable uses for a diesel-water fuel emulsion for which a credit or refund may be allowable to an ultimate purchaser.
taxmap/pubs/p510-017.htm#en_us_publink1000116966

Blender claims.(p15)


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The claim rate for undyed diesel fuel taxed at $.244 and used to produce a diesel-water fuel emulsion is $.046 per gallon of diesel fuel so used. The blender must be registered by the IRS in order to make the claim. The blender must attach a statement to the claim certifying that:
previous pagePrevious Page: Publication 510 - Excise Taxes - Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)
next pageNext Page: Publication 510 - Excise Taxes - Kerosene for Use in Aviation
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication