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Publication 510
Excise Taxes

(Rev 07/2011)

Introduction, Useful Items and Important Changes

Excise Taxes Not Covered

Heavy Highway Vehicle Use Tax
Wagering Tax and Occupational Tax

Part 1
Fuel Taxes and Fuel Tax Credits and Refunds

Chapter 1
Fuel Taxes

Information Returns

Registration Requirements

Gasoline and Aviation Gasoline

Taxable Events
Gasoline Blendstocks
Credits or Refunds

Diesel Fuel and Kerosene

Taxable Events
Dyed Diesel Fuel and Dyed Kerosene
Alaska and Feedstocks
Back-up Tax

Diesel-Water Fuel Emulsion

Kerosene for Use in Aviation

Taxable Events
Liability For Tax
Certificate for Commercial Aviation and Exempt Uses
Credits or Refunds

Other Fuels (Including Alternative Fuels)

Compressed Natural Gas (CNG)

Fuels Used on Inland Waterways

Alcohol Sold as But Not Used as Fuel

Cellulosic Biofuel Not Used as Fuel

Biodiesel Sold as But Not Used as Fuel

Chapter 2
Fuel Tax Credits and Refunds

Gasoline and Aviation Gasoline

Ultimate Purchasers
Sales by Registered Ultimate Vendors
Credit Card Purchases

Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)

Ultimate Purchasers
Sales by Registered Ultimate Vendors
Credit Card Purchases

Diesel-Water Fuel Emulsion

Kerosene for Use in Aviation

Ultimate Purchasers
Sales by Registered Ultimate Vendors
Credit Card Purchases

Other Fuels (Including Alternative Fuels)

Refunds of Second Tax

Definitions of Nontaxable Uses

On a Farm for Farming Purposes (No. 1)
Off-Highway Business Use (No. 2)
Export (No. 3)
In a Boat Engaged in Commercial Fishing (No. 4)
In Certain Intercity and Local Buses (No. 5)
In a Qualified Local Bus (No. 6)
In a School Bus (No. 7)
For Diesel Fuel and Kerosene (Other Than Kerosene Used in Aviation) Used Other Than as a Fuel (No. 8)
In Foreign Trade (No. 9)
Certain Helicopter and Fixed-Wing Aircraft Uses (No. 10)
Exclusive Use by a Qualified Blood Collector Organization (No. 11)
In a Highway Vehicle Owned by the United States That is Not Used on a Highway (No. 12)
Exclusive Use by a Nonprofit Educational Organization (No. 13)
Exclusive Use by a State, Political Subdivision of a State, or the District of Columbia (No. 14)
In an Aircraft or Vehicle Owned by an Aircraft Museum (No. 15)
In Military Aircraft (No. 16)
In Commercial Aviation (Other Than Foreign Trade)
Use in a Train

Alcohol Fuel Mixture Credit

Biodiesel Mixture Credit

Alcohol Fuel Credit

Straight Alcohol Credit
Small Ethanol Producer Credit
Cellulosic Biofuel Producer Credit
Credits for Fuel Provide Incentive for United States Production
Credits not available for some cellulosic biofuels sold or used after December 31, 2009
How to Claim the Credit
Mixing or Failure to Use as Fuel

Biodiesel Fuel Credit

Straight Biodiesel Credit
Small Agri-Biodiesel Producer Credit
Credits for Fuel Provide Incentive for United States Production
How to Claim the Credit
Mixing or Failure to Use as Fuel

Renewable Diesel Credits

Alternative Fuel Credits

General Information
Claiming A Refund
Claiming a Credit on Form 4136
Including the Credit or Refund in Income
Example

Part 2
Excise Taxes Other Than Fuel Taxes

Chapter 3
Environmental Taxes

Oil Spill Liability Tax

Taxable Event
Credits or Refunds
Imported Taxable Products
Floor Stocks Tax

Chapter 4
Communications and Air Transportation Taxes

Uncollected Tax Report

Communications Tax

Exemptions
Credits or Refunds

Air Transportation Taxes

Transportation of Persons by Air
International Air Travel Facilities
Transportation of Property by Air
Special Rules on Transportation Taxes
Credits or Refunds

Chapter 5
Manufacturers Taxes

Requirements for Exempt Sales
Credits or Refunds

Sport Fishing Equipment

Bows, Quivers, Broadheads, and Points

Gas Guzzler Tax

Chapter 6
Retail Tax on Heavy Trucks, Trailers, and Tractors

Chapter 7
Ship Passenger Tax

Chapter 8
Foreign Insurance Taxes

Chapter 9
Obligations Not in Registered Form

Chapter 10
Indoor Tanning Services Tax

Indoor tanning services

Part 3
Quarterly Filing Information

Chapter 11
Filing Form 720

Chapter 12
Payment of Taxes

How To Make Deposits

When To Make Deposits

Amount of Deposits

Safe Harbor Rule

Chapter 13
Penalties and Interest

Chapter 14
Examination and Appeal Procedures

Chapter 15
Rulings Program

Chapter 16
How To Get Tax Help

Chapter 17
Appendix