AccessibilitySkip to Top NavigationSkip to Main ContentHome  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  

Part 4. Examining Process

Chapter 24. Excise Tax

Section 8. Claims for Refund or Abatement

4.24.8  Claims for Refund or Abatement

4.24.8.1  (08-13-2008)
Overview

  1. This section provides general guidelines and procedures for excise tax claims.

4.24.8.2  (08-13-2008)
Types of Claims and Characteristics

  1. Refer to the exhibits at the end of this section for information regarding IRC cites, filing due dates, type of use tables, and statute dates for claims.

  2. The Form 720X Amended Quarterly Federal Excise Tax Return is used to make refund claims resulting from an overpayment of excise tax liability reported on Form 720 Quarterly Federal Excise Tax Return by the claimant. See IRM 21.7.8.4.1.17for additional information on Form 720X.

  3. The Form 8849 Claim for Refund of Excise Taxes is used to make claims for refunds of excise taxes other than those resulting from adjustments to liabilities reported by the claimant. See IRM 21.7.8.4.5 for additional information on Form 8849.

  4. Generally, instead of claiming a refund on Form 8849, claims may be made on Schedule C of Form 720 as a credit against excise tax liability. See IRM 21.7.8.4.1.4 for additional information on Form 720, Schedule C.

  5. Form 4136 Credit for Federal Tax Paid on Fuels may be used to claim a credit against income tax for certain nontaxable uses or sales of fuel for income tax year instead of claiming a refund on Form 8849.

  6. Form 6478, Credit for Alcohol used as Fuel may be used to claim a credit against income tax for certain sales and uses of alcohol as fuel not claimed on Schedule C of Form 720, Form 4136 or Form 8849.

  7. Form 8864, Biodiesel and Renewable Diesel Fuel Credit may be used to claim a credit against income tax as a general business credit for certain sales and uses of biodiesel and renewable diesel fuels not claimed on Schedule C of Form 720, Form 4136 or Form 8849.

4.24.8.2.1  (08-13-2008)
IRC Section 6415 Claims

  1. IRC 6415 claims are filed by persons for "collected" taxes for which they have filed a Form 720.

  2. These claims fall under normal statute provisions for Form 720.

  3. Refunds are made from the corresponding Master File tax (MFT) 03 account using normal Master File (MF) procedures.

  4. Interest is usually allowable.

  5. The payer of services provided may also file a claim under IRC 6402.

4.24.8.2.2  (08-13-2008)
IRC Section 6416 Claims

  1. IRC 6416 claims are filed for manufacturers and retail taxes.

  2. Not included under this Section are claims for some fuel taxes, collected taxes, and floor stock taxes.

  3. After December 31, 2004, the American Jobs Creation Act (AJCA) amended IRC 6416 to allow for Registered Gasoline Ultimate Vendor Claims.

  4. Registered Ultimate Vendor Claims are filed under IRC 6416(a)(4) and use the ultimate vendor procedures under IRC 6427(i)(4).

  5. The Safe, Accountable, Flexible, Efficient Transportation Equity Act: Legacy for Users (SAFTEA:LU) extended the rules for excessive claims under IRC 6206 (claims for payment) and IRC 6675 (claims for refund) to Registered Gasoline Ultimate Vendor claims after December 31, 2005.

  6. The SAFETEA:LU provided for Credit Card Issuer Claims are filed under IRC 6416(a)(4) and use the ultimate vendor procedures under IRC 6427(i)(4).

  7. The rules for excessive claims under IRC 6206 (claims for payment) and IRC 6675 (claims for refund) apply to Registered Credit Card Issuer Claims.

  8. Interest is not allowable on claims under this section.

4.24.8.2.3  (08-13-2008)
IRC Section 6420 Claims

  1. IRC 6420 claims (farm use of gasoline) are required to be filed on an annual basis using Form 4136.

4.24.8.2.4  (08-13-2008)
IRC Sections 6421, 6426 and 6427 Claims

  1. IRC 6421 and 6427 claims address the exempt use of fuels (alternative fuels, diesel, diesel-water fuel emulsion, gasoline, LPG or kerosene).

    Note:

    References to "special fuels " have been removed on Form 8849 and Form 4136 . The type of special fuel should be stated on the forms.

  2. IRC 6426 and 6427 address certain fuel mixture credits (alcohol fuel mixture credits, biodiesel or renewable diesel mixture credits, and alternative fuel mixture credit claims).

  3. The claims filed under IRC 6421 and 6427 are subject to the quarterly claim rules. Claim amounts can be aggregated from any quarters of the claimant's income tax year for which no other claim has been made.

    Note:

    Fiscal year taxpayers must base their claims on fiscal year quarters.

  4. The claims filed under IRC 6426, 6416 and 6427 for Certain Fuel Mixtures, Sales by Ultimate Vendors and Registered Credit Card Issuers can be filed for a period that is at least one week. Claims for Certain Fuel Mixtures, Ultimate Vendors of Gasoline and Undyed Diesel Fuel and Registered Credit Card Issuers must be at least $200. Claims for Registered Ultimate Vendors of Kerosene claims must be at least $100. Electronically filed Certain Fuel Mixture Claims do not need to meet the $200 limitation.

  5. Annual claim provisions are provided for the following taxpayers:

    • United States;

    • State or local government entity; and,

    • A IRC 501(a) organization that is not required to file a Form 990T Exempt Organization Business Income Tax Return , or Form 1120C U.S. Income Tax Return for Cooperative Association.

    Note:

    Ultimate Vendors that are any of the above entities are precluded from filing an Annual Claim for that activity.

  6. The claims filed under the above code sections are subject to the excessive claims provisions under IRC 6206 and 6675.

  7. Registered Ultimate Vendors of Gasoline are not subject to the excessive claims provisions under IRC 6206 and 6675 from January 1, 2005 to December 31, 2005. The excessive claims provisions under IRC Sections do apply to Registered Ultimate Vendors of Gasoline for sales in periods after December 31, 2005.

  8. Interest is allowable if the claim is not timely processed and paid by the IRS under I 6427(i)(3)(B) which deals with certain Ultimate Vendor, Certain Fuel Mixture, Registered Credit Card Issuer, and Gasohol Blender Claims. Gasohol Blender Claims were replaced with the Alcohol Mixture credit as of January 1, 2005.

  9. Erroneously filed Registered Ultimate Vendors of Gasoline claims filed for sales from January 1, 2005 to December 31, 2005 must be recovered by civil suit under IRC 7405.

4.24.8.2.5  (08-13-2008)
IRC Section 6412 Claims

  1. IRC 6412 claims (floor stock refunds) are filed for refund of tax previously paid on articles when the tax rate is reduced, the statute imposing the tax expires, or Congress repeals the tax.

4.24.8.2.6  (08-13-2008)
IRC Section 6419 Claims

  1. IRC 6419 claims are filed for wagering tax.

  2. This Section has strict requirements for supporting evidence.

  3. Allowable amounts may be refunded or claimed as an adjustment on a return, Form 730, Monthly Tax on Wagering. See IRC 4401.

  4. Refunds are made from the corresponding MFT 64 account using normal MF procedures.

4.24.8.3  (08-13-2008)
Refund Categories

  1. There are four categories of refunds.

    1. Amendments to Form 720.

    2. Refundable Credit.

    3. Non-refundable Credit.

    4. Third Party Claims.

4.24.8.3.1  (08-13-2008)
Amendments to Form 720

  1. Use Form 720X to make adjustments to liability reported on Forms 720 filed for previous quarters. Do not use Form 720X to make changes to claims reported on Schedule C (Form 720), except for IRC 4051(d) tire credit.

4.24.8.3.2  (08-13-2008)
Refundable Credit

  1. A claim for a refundable credit applies only to fuel tax credits under IRC 34.

  2. The refund is made from the corresponding income tax module, which would include:

    1. Form 1040, U.S. Individual Income Tax Return,

    2. Form 1120 U.S. Corporation Income Tax Return,

    3. Form 1120-S U.S. Income Tax Return for an S Corporation,

    4. Form 1065-B, U.S. Return of Income for Electing Large Partnership,

    5. Form 1041, U.S. Income Tax Return for Estates and Trusts,

    6. Form 990T Exempt Organization Business Income Tax return, and

    7. Form 1120C U.S. Income Tax Return for Cooperative Association.

4.24.8.3.3  (08-13-2008)
Non-refundable Credit

  1. A claim for a non-refundable credit applies to biodiesel and renewable diesel fuel credits and biodiesel mixture and renewable diesel fuel mixture credits under IRC 40 that are refundable under IRC 38.

  2. A claim for a non-refundable credit applies to alcohol used as fuel and alcohol fuel mixture credits under IRC 40 that are refundable under IRC 38.

  3. The refund is made from the corresponding income tax module, which would include:

    1. Form 1040, U.S. Individual Income Tax Return,

    2. Form 1120 U.S. Corporation Income Tax Return,

    3. Form 1120-S U.S. Income Tax Return for an S Corporation,

    4. Form 1065-B, U.S. Return of Income for Electing Large Partnership,

    5. Form 1041, U.S. Income Tax Return for Estates and Trusts,

    6. Form 990T Exempt Organization Business Income Tax return, and

    7. Form 1120C U.S. Income Tax Return for Cooperative Association.

4.24.8.3.4  (08-13-2008)
Third Party Claims

  1. "Third party claims" are filed by persons other than the person who actually filed the excise tax return that reported the tax.

  2. Claims for non-fuel taxes are claims for refund; whereas, claims for fuel taxes are claims for payment.

  3. These include claims for fuel tax credit not reported on an income tax return.

4.24.8.3.4.1  (08-13-2008)
Categories of Third Party Claims

  1. Pre-assessment claims for fuel tax credits are adjustments for claims made on a module prior to any tax return assessment.

    • These are established on AIMS using Master File Tax account (MFT) 40 AIMS control.

    • The refunds post on Master File to either the account of the income tax return or to MFT 40. Nontaxable Uses of Fuel refunds will post to MFT 40. Ultimate Vendor, Certain Fuel Mixtures, and Registered Credit Card Issuers claims will post to the Master File module of the income tax return.

    • Where the taxpayer is exempt from filing any income tax return, the refund may be posted to a "substitute" income tax module.

    • Where quarterly fuel credit claims are processed prior to the filing of an income tax return, a "substitute" module may be utilized temporarily until the income tax return posts.

  2. Post assessment claims are made on a module after a tax return has been filed and the TC 150 is posted.

    • For fuel taxes prior to 2005, the credit attaches to the income tax module for the appropriate Master File and tax period within which the claim period falls.

    • For fuel taxes after 2004, the credit attaches to either the income tax module for the Master File and tax period within the claim period falls or to MFT 40.

  3. Third party refund claims (other than for fuel taxes) for collected taxes and certain retail or manufacturer taxes are controlled on AIMS using Master File procedures.

    • "Substitute" modules are established on MFT 03 to provide a Master File AIMS control and to process the claim for refund.

    • Examples of this type of claim include: exported items (such as tires and trucks); communication tax and air transportation tax claims filed by the consumer, etc.

4.24.8.3.4.2  (08-13-2008)
Posting Information Available for Third Party Claims

  1. Prior to 2005, most third party fuel tax credit claims posted to MF of the income tax year that covers the period reported on the claim. A transaction code (TC) 766 is used to post the credit and generate the credit or payment. A review of the taxpayer’s income tax modules should provide a history or the credits/payment received by the taxpayer for this type of claim. These claims will appear on NMF 87 for AIMS purposes.

  2. After 2004, third party fuel tax credit claims either posted to MF of the income tax module of the tax year that covers the period on the claim or MFT 40. Nontaxable Uses of Fuel refunds will post to MFT 40. Ultimate Vendor, Certain Fuel Mixtures and Registered Credit Card Issuers claims will post to the MF modules of the income tax return. These claims will appear on MFT 40 for AIMS purposes.

  3. Third party claims not related to fuel taxes are to be posted to Master File modules for credits and payments. A "substitute" MFT 03 account is established for AIMS control and for processing the claims. A "substitute" module may be established using Substitute for Return procedures if Centralized Excise Operations (CEO) has not already established the "substitute" module.

4.24.8.4  (08-13-2008)
Claims - Regular Agreed Cases

  1. Generally, regular agreed cases involving claims are similar to other regular agreed cases. See IRM 4.10.8.9 Claims.

  2. When a claim is disallowed in full in a regular agreed case:

    • Complete the top portion of Form 5384, Excise Tax Examination Changes and Consent to Assessment and Collection.

    • Complete columns 1 through 8 for the claim using the Credit Reference Numbers (CRNs) related to the items shown in the claim.

    • Input any other proposed adjustments, or issues not related to the claim that taxpayer agrees with, using the appropriate Abstract Numbers.

    • In the "Other Information" Section, include a statement regarding the disposition of the claim. "On (date) you filed Claim Form _______, or an informal claim for refund of ($ amount) for (tax period). As a result of our examination, we have disallowed the entire ($ amount allowed) of the amount claimed."

    • Secure agreement on Form 5384.

    • Solicit agreement on Form 3363, Acceptance of Proposed Disallowance of Claim for Refund or Credit.

    • Solicit Form 2297, Waiver of Statutory Notification of Claim Disallowance.

    • When completing item 404d on Form 5344 use Abstract Numbers instead of Credit Reference Numbers. CCP will complete item 15 with the corresponding CRNs.

    • When there is no Abstract Number that closely relates to the Credit Reference Number, such as for Alcohol or Biodiesel, use the Abstract for Diesel Fuel.

  3. When a claim is allowed in part in a regular agreed case:

    • Complete the top portion of Form 5384.

    • Complete columns 1 through 8 for the items in the claim using the Credit Reference Numbers (CRNs) related to the items shown in the claim.

    • Input any other proposed adjustments on issues not related to claim to which taxpayer agrees using their Abstract Numbers.

    • In the "Other Information" Section, include a statement regarding the disposition of the claim. "On (date) you filed Claim Form _______, or an informal claim for refund of ($ amount) for (tax period). As a result of our examination, we have allowed ($ amount allowed) of the amount claimed."

    • Secure agreement on Form 5384.

    • Solicit agreement on Form 3363.

    • Solicit Form 2297.

    • When completing item 404d on Form 5344 use Abstract Numbers instead of Credit Reference Numbers. CCP will complete item 15 with the corresponding CRNs.

    • When there is no Abstract Number that closely relates to the Credit Reference Number, such as for Alcohol or Biodiesel Mixture Credits, use the Abstract Numbers for Gasoline or Diesel Fuel.

  4. When a claim is allowed in full in a regular agreed case:

    • Complete the top portion of Form 5384.

    • Complete columns 1 through 8 for the claim.

    • Input any other proposed adjustments on issues not related to claim to which taxpayer agrees.

    • In the "Other Information" Section, include a statement regarding the disposition of the claim. "On (date) you filed Claim Form _______, or an informal claim for refund of ($ amount) for (tax period). As a result of our examination, we have allowed your claim in full. "

    • Secure Agreement on Form 5384.

    • When completing item 404d on Form 5344 use Abstract Numbers instead of Credit Reference Numbers. CCP will complete item 15 with the corresponding CRNs.

    • When there is no Abstract Number that closely relates to the Credit Reference Number, such as for Alcohol or Biodiesel Mixture Credits, use the Abstract Numbers for Gasoline or Diesel Fuel.

  5. When a claim is increased

    • If the one claim rule applies under IRC 6421(d) or 6427(i) the increase may not be allowed on the claim. It must be claimed as IRC 34 credit against the income tax return.

    • Complete the top portion of Form 5384.

    • Complete columns 1 through 8 for the claim. Input any other proposed adjustments on issues not related to claim to which taxpayer agrees.

    • In the "Other Information" Section, include a statement regarding the disposition of the claim. "On (date) you filed Claim Form _______, or an informal claim for refund of ($ amount) for (tax period). As a result of our examination, we have allowed your claim in full. "

    • Secure Agreement on Form 5384.

    • When completing item 404d on Form 5344 use Abstract Numbers instead of Credit Reference Numbers. CCP will complete item 15 with the corresponding CRNs.

    • When there is no Abstract Number that closely relates to the Credit Reference Number, such as for Alcohol or Biodiesel Mixture Credits, use the Abstract Numbers for Gasoline or Diesel Fuel.

  6. In determining whether a case is regular agreed, a case involving a claim is considered agreed if the claim is allowed in full, or if agreement is secured on Form 5384 , even though the taxpayer will not execute Form 2297.

4.24.8.5  (08-13-2008)
Claims - Unagreed and Excepted Agreed Cases

  1. Generally, unagreed and excepted agreed cases involving claims are similar to unagreed and excepted cases not involving claims. See IRM 4.10.8.9 Claims.

  2. When a claim is disallowed in full in an unagreed or excepted agreed case:

    1. Complete the top portion of Form 5385, Excise Tax Examination Changes.

    2. Complete columns 1 through 8 for the claim using the Credit Reference Numbers (CRNs) related to the items shown in the claim.

    3. Input any other proposed adjustments on issues not related to claim to which taxpayer disagrees.

    4. In the "Other Information" Section, include a statement regarding the disposition of the claim. "On (date) you filed Claim Form _______, or an informal claim for refund of ($ amount) for (tax period). As a result of our examination, we have disallowed the entire ($ amount) of the amount claimed."

    5. In an excepted agreed case, secure agreement on Form 2504, Agreement to Assessment and Collection of Additional Tax and Acceptance of Overassessment , on issues to which taxpayer does agree.

    6. Solicit Form 2297.

    7. When completing item 404d on Form 5344 use Abstract Numbers instead of Credit Reference Numbers. CCP will complete item 15 with the corresponding CRNs.

    8. When there is no Abstract Number that closely relates to the Credit Reference Number, such as for Alcohol or Biodiesel Mixture Credits, use the Abstract Numbers for Gasoline or Diesel Fuel.

  3. When a claim is allowed in part in an unagreed or excepted agreed case:

    1. Complete the top portion of Form 5385.

    2. Complete columns 1 through 8 for the claim using the Credit Reference Numbers (CRNs) related to the items shown in the claim.

    3. Input any other proposed adjustments on issues not related to claim to which taxpayer disagrees.

    4. In the "Other Information" Section, include a statement regarding the disposition of the claim. "On (date) you filed Claim Form _______, or an informal claim for refund of ($ amount) for (tax period). As a result of our examination, we have allowed ($ amount allowed) of the amount claimed."

    5. Secure Agreement on Form 2504, Agreement to Assessment and Collection of Additional Tax and Acceptance of Overassessment, on issues to which taxpayer does agree.

    6. Solicit Form 2297, Waiver of Statutory Notification of Claim Disallowance.

    7. On Form 3198 Examinations Case Processing, Special Features Section, check the Other Instructions box and indicate the Credit Reference Number(s) and amount(s) of the claim to be allowed.

    8. On Form 3198, Special/Restricted Interest Features Section, check the Other Code Section box and add the appropriate IRC Sections if the claim does not require interest to be paid. These sections include IRC 4081(e), 6416(b), 6419(b), 6421(a), or 6427(a).

    9. When completing item 404d on Form 5344 use Abstract Numbers instead of Credit Reference Numbers. CCP will complete item 15 with the corresponding CRNs.

    10. When there is no Abstract Number that closely relates to the Credit Reference Number, such as for Alcohol or Biodiesel Mixture Credits, use the Abstract Numbers for Gasoline or Diesel Fuel.

  4. When a claim is allowed in full in an excepted agreed case:

    1. Complete the top portion of Form 5385.

    2. Complete columns 1 through 8 for the claim using the Credit Reference Numbers (CRNs) related to the items shown in the claim.

    3. Input any other proposed adjustments on issues not related to claim to which taxpayer disagrees.

    4. In the "Other Information" Section, include a statement regarding the disposition of the claim. "On (date) you filed Claim Form _______, or an informal claim for refund of ($ amount) for (tax period). As a result of our examination, we have allowed your claim in full. "

    5. If the claim is the only issue, an agreement does not need to be secured.

    6. On Form 3198 Examinations Case Processing Special Features Section, check the Other Instructions box and indicate the Credit Reference Number(s) and amount(s) of the claim to be allowed.

    7. On Form 3198 Special/Restricted Interest Features Section, check the Other Code Section box and add the appropriate IRC Sections if the claim does not require interest to be paid. These sections include IRC 4081(e), 6416(b), 6419(b), 6421(a), or 6427(a).

    8. When completing item 404d on Form 5344 use Abstract Numbers instead of Credit Reference Numbers. CCP will complete item 15 with the corresponding CRNs.

    9. When there is no Abstract Number that closely relates to the Credit Reference Number, such as for Alcohol or Biodiesel Mixture Credits, use the Abstract Numbers for Gasoline or Diesel Fuel.

4.24.8.6  (08-13-2008)
Claims – Agreed Master File 40 Third Party Paid Claims

  1. Paid third party fuel claims on MFT 40 cannot have examination adjustments posted through these modules. Any examination changes to paid third party claims must be made through a "substitute" MFT 03 account. A "substitute" module may be established using Substitute for Return procedures if Centralized Excise Operations (CEO) had not already established the "substitute" module. If the taxpayer filed an Excise Tax Return, a substitute module need not be established.

  2. Some third party claims can be filed as frequently as on a weekly basis. Associate the weekly, bi-weekly, semi-monthly, monthly or other period claims with the quarter during which it was filed.

  3. The paid third party claim posted on MFT 40 will be closed as a no change with adjustments as follows:

    1. Complete the top portion of Form 5384.

    2. Complete columns 1 through 8.

    3. In the "Other Information" Section, include a statement regarding the disposition of the claim. "On (date) you filed Claim Form ______, for refund of ($ amount) for (tax period). That claim was paid on ____________. The payment that constituted an overpayment will be assessed and collected under IRC 6206, 6675(b), and 4081 on the Form 720 for the period ended (date)."

    4. Work papers need not be duplicated in the MFT 40 file. They can be placed MFT 03 file only.

    5. The MFT 40 file will require either the Original Form 8849, or a copy of the Form 8849. For a paid claim where the Original Form 8849 or copy is not available you can use a BMFOLT and BMFOLA for the MFT 40 or income tax module showing the claim has been paid.

    6. Do not issue or indicate that a no change letter should be issued to the taxpayer on Form 3198 Special Handling Notice.

    7. To indicate that this case is to be related to another MFT, prepare Form 3177 Notice of Action or Entry on Master File. Prepare the 3177 Other for TC 971, Action Code 057, MFT 03, EIN and period.

    8. When completing item 404d on Form 5344 use Abstract Numbers instead of Credit Reference Numbers. CCP will complete item 15 with the corresponding CRNs.

    9. When there is no Abstract Number that closely relates to the Credit Reference Number, such as for Alcohol or Biodiesel Mixture Credits, use the Abstract Numbers for Gasoline or Diesel Fuel.

    10. On Form 3198 in the Related Taxpayers or Key Cases section, enter any related case information.

    .

  4. Examination to refunds made under IRC 6416(a)(4) and payments made under IRC 6420, 6421 or 6427 constitutes an excessive amount under IRC 6675(b).IRC 6206 allows the excessive refunds and payments to be assessed and collected as if they were a tax imposed by IRC 4081.

    Note:

    This does not apply to refunds made under IRC 6416(a)(4) from January 1, 2005 to December 31, 2005. The refunds must be recovered by Suit for Recovery of Erroneous Refunds. See IRM 4.24.8.12.3. and IRM 21.4.5 for more information.

  5. The excessive refunds and payments will be assessed on MFT 03.

    1. Complete the top portion of Form 5384.

    2. Prepare Form 5384 to show the assessment as a result of excessive claim(s) for the period(s) under examination. See IRM Exhibit 4.24.10-1 for instructions for Form 5384.

    3. There is no restricted interest for claims being assessed under IRC 6206.

    4. In the "Other Information" Section include a statement regarding the assessment of tax under IRC 6206, 6675 and 4081"On (date) you filed Claim Form ______, for refund of ($ amount) for (tax period). That claim was paid on ____________. As a result of examination, we have determined that ($ amount) constitutes an excessive amount under IRC 6206 and 6675(b) . This amount is being assessed under IRC 6206, 6675(b), and 4081."

    5. The Excessive Claims Penalty must be considered and commented upon. See IRM 4.24.9.5 for guidance of Penalty for Filing Excessive Claims with Respect to Use of Certain Fuels.

    6. When the Excessive Claims Penalty is being assessed in addition to the tax, add an additional statement about the penalty. "In addition the Excessive Claim Penalty of ($ amount) is being assessed under IRC 6206 and 6675."

4.24.8.7  (08-13-2008)
Claims – Unagreed Master File 40 Third Party Paid Claims

  1. The procedures found in IRM 4.24.8.6. items (1)(2)(3) and (4) apply to unagreed cases.

  2. The excessive refunds and payments will be assessed on MFT 03.

    1. Complete the top portion of Form 5385.

    2. Prepare Form 5385 to show the assessment as a result of excessive claim(s) for the period(s) under examination. See IRM Exhibit 4.24.10–1 for instructions for Form 5385.

    3. There is no restricted interest for claims being assessed under IRC 6206.

    4. In the "Other Information" Section include a statement regarding the assessment of tax under IRC 6206, 6675 and 4081."On (date) you filed Claim Form ______, for refund of ($ amount) for (tax period). That claim was paid on ____________. As a result of examination, we have determined that ($ amount) constitutes an excessive amount under IRC 6206 and 6675(b). This amount is being assessed under IRC 6206, 6675(b), and 4081."

    5. The Excessive Claims Penalty must be considered and commented upon. See IRM 4.24.9.5 guidance of Penalty for Filing Excessive Claims with Respect to Use of Certain Fuels.

    6. When the Excessive Claims Penalty is being assessed in addition to the tax, add an additional statement about the penalty. In addition the Excessive Claim Penalty of ($ amount) is being assessed under IRC 6206 and 6675.

    7. Secure Agreement on Form 2504, Agreement to Assessment and Collection of Additional Tax and Acceptance of Overassessment , on issues to which taxpayer does agree.

    8. Work papers need not be duplicated in the MFT 40 file. They can be placed MFT 03 file only.

    9. The MFT 40 file will require either the Original Form 8849, or a copy of the Form 8849. For a paid claim where the Original Form 8849 or copy is not available you can use a BMFOLT and BMFOLA for the MFT 40 or income tax module showing the claim has been paid.

    10. Do not issue or indicate that a no change letter should be issued to the taxpayer on Form 3198 Special Handling Notice.

    11. To indicate that this case is to be related to another MFT, prepare Form 3177 Notice of Action or Entry on Master File. Prepare the Form 3177 Other for TC 971, Action Code 057, MFT 03, EIN and period.

    12. When completing item 404d on Form 5344 use Abstract Numbers instead of Credit Reference Numbers. CCP will complete item 15 with the corresponding CRNs.

    13. When there is no Abstract Number that closely relates to the Credit Reference Number, such as for Alcohol or Biodiesel Mixture Credits, use the Abstract Numbers for Gasoline or Diesel Fuel.

    14. On Form 3198 in the Related Taxpayers or Key Cases section, enter any related case information.

  3. Examination to refunds made under IRC 6416(a)(4) and payments made under IRC 6420, 6421 or 6427 constitutes an excessive amount under IRC 6675(b).IRC 6206 allows the excessive refunds and payments to be assessed and collected as if they were a tax imposed by IRC 4081.

    Note:

    This does not apply to refunds made under IRC 6416(a)(4) from January 1, 2005 to December 31, 2005. The refunds must be recovered by Suit for Recovery of Erroneous Refunds. See IRM 4.24.8.12.3. and IRM 21.4.5 for more information.

  4. The excessive refunds and payments will be assessed on MFT 03.

    1. Complete the top portion of Form 5384.

    2. Prepare Form 5384 to show the assessment as a result of excessive claim(s) for the period(s) under examination. See IRM Exhibit 4.24.10-1 for instructions for Form 5384.

    3. There is no restricted interest for claims being assessed under IRC 6206.

    4. In the "Other Information" Section include a statement regarding the assessment of tax under IRC 6206, 6675 and 4081"On(date) you filed Claim Form ______, for refund of ($ amount) for (tax period). That claim was paid on ____________. As a result of examination, we have determined that ($ amount) constitutes an excessive amount under IRC 6206 and 6675(b) . This amount is being assessed under IRC 6206, 6675(b), and 4081."

    5. The Excessive Claims Penalty must be considered and commented upon. See IRM 4.24.9.5 for guidance of Penalty for Filing Excessive Claims with Respect to Use of Certain Fuels.

    6. When the Excessive Claims Penalty is being assessed in addition to the tax, add an additional statement about the penalty. "In addition the Excessive Claim Penalty of ($ amount) is being assessed under IRC 6206 and 6675."

4.24.8.8  (08-13-2008)
Centralized Classification of Claims

  1. Centralized classification of all excise tax claims and amended returns is conducted at Cincinnati Compliance Services Center (CCSC).

  2. Claims related to a return assigned to an field office examination function are not classified by the Service Center examination function but are forwarded to the field office for association with the return.

    Note:

    This only pertains to claims for which an original return was filed and not to quarterly claims or third party claims.

  3. The field office will receive claims selected for examination by the CCSC Centralized Excise Operations (CEO). See IRM 4.24.3.5.1.1.

4.24.8.8.1  (08-13-2008)
Centralized Classification of IRC Section 4081(e) Claims

  1. IRC 4081(e) claims relate to fuel as defined under IRC 4083 taxed twice under IRC 4081(a). The provision applies where the tax is imposed twice on the same fuel. This does not apply where the taxpayer has erroneously paid fuel tax where no second tax is imposed.

  2. The claimant must provide, for each claim, a copy of the First Taxpayer’s Report that relates to the fuel. If the fuel was bought from someone other than the first taxpayer, a copy of the Statement of Subsequent Seller that the claimant received with respect to the fuel must also be provided. See Instructions of Form 8849 Claim for Refund of Excise Taxes, Schedule 5, Section 4081(e) Claims and Section 48.4081-7.

  3. Claims received which obviously do not provide the attachments required by the regulations will be "no consideration" and returned to the taxpayer for perfection by the CEO which reviews these claims. See IRM 21.7.8.4.5.6.

  4. Claims which are selected for examination will be routed to the appropriate Excise field office for examination.

  5. Claims approved by the Excise field office are to be annotated "Accepted" and returned to Centralized Case Processing at the Cincinnati Campus section via Form 3210 with a Memo to File for processing.

  6. Prepare Form 3198 Special/Restricted Interest Features. Check Other Code Section box and include IRC 4081(e).

  7. Paid IRC 4081(e) Claim cannot be assessed under IRC 6206. Erroneous paid IRC 4081(e) Claims must be recovered by a civil action brought in the name of the United States under IRC 7405.

  8. Unpaid IRC 4081(e)Claims are generally controlled on MFT 03. Follow the Regular Agreed, Unagreed or Accepted Agreed Case procedures as shown in IRM 4.24.8.4 or 4.24.8.5 and use MFT 03.

  9. If the unpaid IRC 4081(e) Claim is controlled on MFT 40, follow the MFT 40 procedures as shown in IRM 4.24.8.6 or 4.24.8.7.

  10. If the Form 720 for that period is being examined concurrently, any adjustments as a result of that examination will be reflected on the Form 5384 or 5385 in addition to the IRC 4081(e) Claim examination results.

4.24.8.9  (08-13-2008)
Abatement Claims Related to Examination Assessments

  1. Generally, taxpayers will be required to pay an assessment before a claim may be filed. According to Policy Statement P-4-103 ( IRM 1.2.1.4.31) claims for abatement will be considered only where the taxpayer can establish a valid reason warranting consideration of such a claim. If it is determined that a claim for abatement merits consideration, the taxpayer will be afforded the same opportunities for Appeals Office consideration as they would for a claim for refund.

  2. If a jeopardy assessment is involved, a taxpayer's written request for administrative review of the decision will be considered immediately. The Appeals Office will provide administrative review. Action to abate all or a part of the tax assessed will be initiated by the function responsible for the final determination, in accordance with Policy Statement P-4-88 ( IRM 1.2.1.4.27).

  3. Claims for abatement which do not merit examination will be issued a Letter 924, No Consideration Letter on Abatement Claim-Excise and Employment Taxes. The letter provides an explanation to the taxpayer as to the reason the abatement request was not considered. There are no Appeal rights to these requests.

4.24.8.10  (08-13-2008)
No Consideration Given To Certain Refund Claims

  1. Generally,"No Consideration" letters are issued by the Service Center. Examples of situations for which a " No Consideration" letter should be issued are that the claim was:

    • Not timely filed;

    • Based solely on alleged unconstitutionality of Revenue Acts;

    • Based on a return stamped "Waiver of Refund" , or there is other evidence in the case file indicating that a refund was waived as a consideration in a settlement by the Department of Justice, in the Chief Counsel's Office etc.;

    • The subject of a final closing agreement under IRC 7121 for the tax liability or specific issues, or the tax liability was compromised under IRC 7122;

    • That a related return was closed by a final court order, unless an exception is allowed by a specific Code Section;

    • Filed without the supporting evidence required by the code or regulations;

    • Issues raised that were allowed in the previous closing of the case;

    • Filed as a claim for refund but actually is a request for reconsideration of a claim previously disallowed;

    • Filed with a service center other than the one with which the tax return is filed; and

    • Filed not using a proper claim period.

  2. If a claim is one of the types listed above, service center personnel will generally advise the taxpayer that no consideration can be given to the claim.

  3. If a claimant requests the withdrawal of a claim, a certified notice of a claim disallowance will be issued and no other action need be taken.

  4. Letter 916 (C/DO/SP) is issued when the claim for refund is not considered.

4.24.8.11  (08-13-2008)
Excise Tax Claims Allowed on Survey

  1. Claims for refund may be "Surveyed After Assignment" , if a review of the case file reveals that the claim is clearly allowable in full.

  2. Consideration should be given to the size or nature of the claim in determining whether it should be surveyed.

  3. The only claims which may not be surveyed are those requiring Appeals consideration. See IRM 4.24.8.12.2.

  4. Except as provided in (6) below, the examiner will prepare a Form 2503, Survey After Assignment-Excise or Employment Tax, briefly stating the reasons for the survey.

  5. Claims allowed in full on survey will be reviewed and approved by the group manager.

  6. In a survey before assignment, no report is required.

  7. On Form 3198, Special Features Section, check the Other Instructions box and indicate the Credit Reference Number(s) and amount(s) of the claim to be allowed.

  8. On Special/Restricted Interest Features Section check the Other Code Section box and add the appropriate IRC Sections if the claim does not require interest to be paid. These sections include IRC 4081(e), 6416(b), 6419(b), 6421(a), or 6427(a).

4.24.8.12  (08-13-2008)
Examination and Disposition of Claims on Their Merits

  1. If a claim is not surveyed or is not resolved using the " no-consideration" procedures, then it must be resolved on its merits. The balance of this Section provides guidelines for these claims.

4.24.8.12.1  (08-13-2008)
General Excise Claim Procedures

  1. Excise Tax Examiners must verify that the tax was paid to the IRS. Also, determination of whether the tax was included in the sales price of the fuel sold to the claimant must be made. With respect to the sales price of fuel in certain Ultimate Purchaser Claims, see Treas. Reg. Section 48.6427-8(b)(2) Example 2.

  2. The general procedures for examining returns, issuing preliminary letters, and referring cases to Appeals apply in the case of excise tax refunds claims.. See IRM 4.24.10 Excise Tax Examination Reports, Case Closing and Appeals Procedures.

  3. The Motor Fuel Claim Examination Tool , scheduled for distribution in FY 2009, will bring consistency to the examination of fuel claims. The tool will guide the Excise Tax Examiner through each type of fuel claim, prompting questions to be asked and the relevant information to be reviewed.

  4. Examination or other action will be initiated on claims for refund within 30 days after receipt of the claims by the Compliance examination function.

  5. All claims for excise taxes are required to be filed with CCSC. Claims filed directly with an area office may be handled at the discretion of that office.

  6. If a claim is received for a case assigned to the Compliance examination function or to Appeals, it should be referred to that office.

  7. When a claim is examined, the Excise Tax Examiner should not confine the examination to the issue on the claim.

  8. For further information please refer to the Excise Claims Handbook found at http://sbse.web.irs.gov/EX/Library/default.htm.

4.24.8.12.2  (08-13-2008)
Claims in Cases Previously Considered by Appeals

  1. All claims on cases previously closed by Appeals will be processed as provided below. If there is a question as to the action to be taken, the Appeals office that previously considered the case should be consulted.

    • If the prior Appeals closing involved a Form 2504-AD agreement, the claim and case file will generally be forwarded to Appeals without action.

    • If the Appeals closing involves a Form 2504-AD agreement, but the claim is for an unrelated issue, the claim may be processed as though Appeals had not previously acted on the case. If the claim is for an issue previously considered by Appeals, the appropriate Appeals office should be contacted to determine appropriate action.

    • If the only issue on the claim is a matter resolved in the agreement, the claim may be processed to a conclusion without referral to Appeals.

  2. Claims related to returns on which additional tax may result will not be sent to Appeals if less than 180 days remain to assess the tax.

4.24.8.12.3  (08-13-2008)
Suits for Recovery of Erroneous Refunds

  1. IRM 21.4.5, Refund Inquiries Handbook, Erroneous Refunds, provides instructions for the recovery of erroneous refunds.

  2. Advice should be requested from Counsel before action is taken to recover an erroneous refund.

4.24.8.12.4  (08-13-2008)
Use of Form 907 – Agreement to Extend the Time to Bring Suit

  1. When a protective claim is filed in the excise tax area, and the reasons for settlement may result in the claim being delayed for years waiting for final settlement of the issue, the claim should be closed disallowed with a Form 907 Agreement secured.

  2. On Form 907, an expiration date should be set far enough in the future to cover the maximum possible time necessary for full litigation of the issue.

  3. After the agreement is signed and approved by the Excise Tax Territory Manager or delegate, a copy is sent to the taxpayer.

4.24.8.13  (08-13-2008)
Request for Reconsideration of Disallowed Claims

  1. Reconsideration of a claim previously disallowed in whole or in part may be granted upon submission of additional information. The request must be filed within the statute period and the information submitted must warrant consideration.

  2. An agreement to suspend the running of the statutory period of limitation under IRC 6532(a)(2) should be considered for reconsideration requests forwarded to an area office.

  3. There is no provision in the IRC or regulations requiring the issuance of a certified notice of denial or disallowance of a claimant's request for reconsideration. Therefore, requests for reconsideration of disallowed claims will not be treated as original claims.

  4. Excise Tax Examiner responses on requests for reconsideration of disallowed claims must not contain any language that could lead the claimant to believe that they will be issued a certified notice of disallowance.

  5. The claimant will be notified on Letter 917 (C/DO) (with applicable box checked) that no action can be taken on their request for claim reconsideration if:

    • Such request was filed after expiration of the statutory period for instituting suit; or

    • Less than 60 days remain on the statutory period to institute suit.

  6. If the request for reconsideration concerns a claim previously considered and disallowed in whole or in part by Appeals, the claim will be associated with the case file and forwarded promptly to Appeals.

  7. If it is determined that a request for reconsideration should be disallowed, in whole or in part, the claimant will have the same appeal rights as a disallowed claim, but only with respect to the additional information provided.

  8. If a request for reconsideration is based on a claim that was issued a "no-consideration" letter, Letter 917 (DO) (with applicable box checked) should be issued to the claimant denying the request and referring to the previous " no-consideration" letter. In this case the claimant will not have the right of appeal.

  9. If disposition of a reconsideration request is contingent upon a pending court decision, IRC 6532(a)(2) provides the taxpayer the opportunity to submit a properly executed Form 907, Agreement to Extend the Time to Bring Suit. The taxpayer should submit an original and one copy.

4.24.8.14  (08-13-2008)
Restricted Interest

  1. Interest rules applicable to excise tax claims are in IRM 20.2.10.3 and IRM 21.7.8.4.5. The controlling code, regulations and notices should be reviewed for each type of claim to determine whether interest is allowable.

Exhibit 4.24.8-1  (08-13-2008)
IRC Citations For Refunds/Credits of Excise Taxes

The following IRC sections provide for credits and/or refunds of excise taxes:

IRC Section 34 Income tax credit for fuels used for nontaxable purposes and credits for Alcohol Fuel, Biodiesel and Alternative Fuel Mixture Credits (IRC sections 40, 40A, 6420, 6421, 6426, and 6427). See IRM 21.7.4.4.9.1 (cross-reference to Form 4136) and IRM 21.6.3.4.2.6 (claims on Form 4136).
IRC Section 38 General business credit for Alcohol Used as Fuel and Biodiesel and Renewable Diesel Fuels Credits. (IRC sections 34, 40, 40A, 6426 and 6427). See IRM 21.7.4.4.9.1 (cross-reference to Form 4136), IRM 21.7.4.4.8.3.3 (cross-reference to Form 6478), IRM 21.7.4.4.8.3.21 (cross-reference to Form 8864), and IRM 21.6.3.4.1.24 (cross-reference to Form 3800). See IRM 21.6.3.4.2.6 (claims on Form 4136), IRM 21.6.3.4.1.11 (claims on Form 6478), IRM 21.6.3.4.1.37 (claims on Form 8864) and IRM 21.6.3.4.1.24 (credits on Form 3800)
IRC Section 40 Income tax credit for Alcohol used as fuel. (IRC sections 34, 38, 6426 and 6427) See IRM 21.7.4.4.9.1 (cross-reference to Form 4136, IRM 21.7.4.4.8.3.3 (cross reference to Form 6478) IRM 21.6.3.4.1.24 (cross-reference to Form 3800). See IRM 21.6.3.4.2.6 (claims on Form 4136), IRM 21.6.3.4.1.11 (claims on Form 6478), and IRM 21.6.3.4.1.24 (credits on Form 3800)
IRC Section 40A Income tax credit for Biodiesel and Renewable Diesel Fuel used as Fuel. (IRC Sections 34, 38, 6426 and 6427). See IRM 21.7.4.4.9.1 (cross-reference to Form 4136), IRM 21.7.4.4.8.3.21 (cross-reference to Form 8864), and IRM 21.6.3.4.1.24 (cross-reference to Form 3800). See IRM 21.6.3.4.2.6 (claims on Form 4136), IRM 21.6.3.4.1.37 (claims on Form 8864) and IRM 21.6.3.4.1.24 (credits on Form 3800)
IRC Section 4051(d) Excise tax credit for tax paid under IRC section 4071 (tires) to the person who pays the IRC section 4051 tax (heavy vehicles). See IRM 21.7.8.4.1.16 (claims on Form 720, Schedule C) and IRM 21.7.8.4.1.17 (claims on Form 720X)
IRC Section 4064 Excise tax credit or refund for gas guzzler automobiles used or resold to a purchaser for law enforcement, ambulance, or fire fighting purposes. (Treas. Reg. section 48.6064-1(e)(2)). See IRM 21.7.8.4.1.16 (claims on Form 720, Schedule C) and IRM 21.7.8.5.7.3 (claims on Form 8849, Schedule 6).
IRC Section 4081(e) Refund only to the person that paid the tax under IRC Section 4081 where prior tax was paid on taxable fuel. See IRM 21.7.8.5.6 (claims on Form 8849, Schedule 5).
IRC Section 4132(b) Excise tax credit or refund where a vaccine is returned to the manufacturer or destroyed. See IRM 21.7.8.4.1.16 (claims on Form 720, Schedule C) and IRM 21.7.8.5.7.3 (claims on Form 8849, Schedule 6).
IRC Section 4162(c)(2) Excise tax credit only to the person that paid tax under IRC Section 4162(a). See IRM 21.7.8.4.1.16 (claims on Form 720, Schedule C).
IRC Section 4481(c) Proration of tax where a taxable vehicle is sold, destroyed or stolen. See IRM 21.7.8.4.2.16.1 (claims on Form 2290) and IRM 21.7.8.4.5.7.10 (claims on Form 8849, Schedule 6)
IRC Section 4483 Excise tax credit or refund where tax is paid and a vehicle is not used for more than 5,000 miles (IRC Section 4483(d)(3)) and an agricultural vehicle is not used for more than 7,500 miles (IRC Section 4483(d)(5)). See IRM Section 21.7.8.4.2.16.2 (claims on Form 2290) and IRM 21.7.8.4.5.7.10 (claims on Form 8849, Schedule 6).
IRC Section 4612(c) Excise tax credit for oil spill liability tax for crude oil returned to the same pipeline. See IRM Section 21.7.8.5.1.16 (claims of on Form 720, Schedule C)
IRC Section 4682 Excise tax credit for exports of ozone-depleting chemicals (ODCs) (IRC Section 4682(d)(3)), for ODCs used as feedstocks (IRC Section 4682(d)(2)), and ODCs used as propellants in metered dose inhalers (IRC Section 4682(g)). See IRM Section 21.7.8.5.1.16 (claims of on Form 720, Schedule C) and IRM Section 21.7.8.4.5.7.2 (claims on Form 8849, Schedule 6).
IRC Section 6402 Authority to make claims or refunds. See IRM 21.7.8.4.1.18 (claims on Form 720X), IRM 21.7.8.4.5.7.10 (claims on Form 8849, Schedule 6 with respect to Form 2290), IRM 21.7.8.4.4.7 (claims on Form 730), IRM 2.7.8.4.5.7.8 (claims on Form 8849, Schedule 6 with respect for Form 11-C), IRM 2.7.8.4.5.7.7 (claims on Form 8849, Schedule 6 with respect for Form 730), IRM 2.7.8.4.5.7.8 (claims on Form 8849, Schedule 6 with respect for Form 11-C), IRM 2.7.8.4.1.17 (claims on Form 720X with respect to collectors of IRC 4251, 4261 and 4271), and IRM 21.7.8.4.5.7.6 (claims on Form 8849, Schedule with respect to exported coal).
IRC Section 6415 Excise tax credit or refund to persons that collected communications and air transportation taxes. See IRM 2.7.8.4.1.17 (claims on Form 720X with respect to collectors of IRC 4251, 4261 and 4271), and IRM 2.7.8.4.5.7.3 (claims on Form 8849, Schedule 6),
IRC Section 6416 Excise tax credit or refund of certain taxes on sales and services. See IRM 21.7.8.4.1.16 (claims on Form 720, Schedule C), IRM 21.7.8.4.1.17 (claims on Form 720X), IRM 2.7.8.4.5.7.3 (claims on Form 8849, Schedule 6), and IRM 2.7.8.4.5.7.4 (claims on Form 8849, Schedule 6).
IRC Section 6419 Excise tax credit or refund of excise tax on wagering. See IRM Section 21.7.8.4.4.6 (claims on Form 730) and IRM 21.7.8.4.5.7.7 (claims on Form 8849, Schedule 6).
IRC Section 6420 Credit or payment for gasoline used on farms. See IRM 21.6.3.4.2.6 (claims on Form 4136) and IRM 21.7.8.4.5(8) (cross-reference to Form 4136).
IRC Section 6421 Credit or payment for gasoline used in certain non-highway purposes, used by local transit systems, or sold for certain exempt purposes. See IRM See IRM 21.6.3.4.2.6 (claims on Form 4136), IRM 21.7.8.4.1.16 (claims on Form 720, Schedule C), and IRM 21.7.8.4.5.1 (claims on Form 8849, Schedule 1).
IRC Section 6426 Credit or refund for alcohol fuel, biodiesel and alternative fuel mixtures. See IRM See IRM 21.6.3.4.2.6 (claims on Form 4136), IRM 21.7.8.4.1.16 (claims on Form 720, Schedule C), and IRM 21.7.8.4.5.4 (claims on Form 8849, Schedule 3).
IRC Section 6427 Credit or refund of fuels not used for taxable purposes. See IRM 21.6.3.4.2.6 (claims on Form 4136), IRM 21.7.8.4.1.16 (claims on Form 720, Schedule C), IRM 21.7.8.4.5.2 (claims on Form 8849, Schedule 1), IRM 21.7.8.4.5.3 (claims on Form 8849, Schedule 2, IRM 21.7.8.4.5.4 (claims on Form 8849, Schedule 3), IRM 21.7.8.4.5.7 (claims on Form 8849, Schedule 6 for diesel-water emulsion), and IRM 21.7.8.4.5.8 (claims on Form 8849, Schedule 6 for credit card issuers).
IRC Section 6430 Credit or refund of Leaking Underground Storage Tank Trust Fund financing rate for export. See IRM 21.6.3.4.2.6 (claims on Form 4136), IRM 21.7.8.4.1.16 (claims on Form 720, Schedule C), IRM 21.7.8.4.5.2 (claims on Form 8849, Schedule 1).

Exhibit 4.24.8-2  (08-13-2008)
IRC Section Reference for Claims on Form 8849

Form 8849 type of use table for 2006 and 2007

Use Code Description
01 On a farm for farming purposes
02 Off-highway business use (for business use other than in a highway vehicle registered or required to be registered for highway use) (after December 31, 2004 mobile machinery claims can only be taken on Form 4136 as a Fuel tax credit)
03 Export
04 In a boat engaged in commercial fishing
05 In certain intercity and local buses
06 In a qualified local bus
07 In a bus transporting students and employees of schools (school buses)
08 For diesel fuel and kerosene (other than aviation-grade kerosene) used other than as a fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway business use)
09 In foreign trade
10 Certain helicopter and fixed-wing air ambulance uses
11 Exclusive use by a qualified blood collector organization (beginning after December 31, 2006)
12 In a highway vehicle owned by the United States that is not used on a highway
13 Exclusive use by a nonprofit educational organization
14 Exclusive use by a state, political subdivision of a state, or the District of Columbia
15 In an aircraft owned by an aircraft museum
16 In military aircraft
17 For use in the production of alternative fuel

2006 and 2007 Form 8849 Lines, Uses and Code Sections

Form 8849 Line Description Type of Use Code Sections
Schedule 1 Nontaxable Use of Fuels    
Line 1 Non-Taxable Use of Gasoline    
Line 1a Non-taxable Use of Gasoline    
Off-highway business use of gasoline 2 4041(b)(1), 6421(a), 6421(e)(2) & 6430*
Boat engaged in commercial fishing 4 4221(a)(3), 6416(a), 6421(c) & 6430*
In certain intercity or local bus 5 6421(b)(2) & 6430*
In a bus transporting students and employees of schools (school buses) 7 4221(d)(7)(C)**, 6421(b)(1)(B) & 6430*
Exclusive use by a blood collector organization 11 4221(a)(6), 6416(a), 6416(c), and 6430*
In a highway vehicle owned by the United States that is not used on a highway 12 6421(a), 6421(e)(2)(A)(ii) & 6430*
Exclusive use by a nonprofit education organization 13 4221(a)(5), 6416(a), 6421(c) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 6416(a), 6421(c), 4221(a)(4) & 6430*
In an aircraft or vehicle owned by an aircraft museum 15 6416(a), 6421(c), 6421(f)(2), 6427(d) & 6430*
Line 1b Exported 3 4221(a)(2), 6416(a), 6416(b)(2), 6421(c) & 6430*
Line 2 Non-Taxable Use of Aviation Gasoline    
Line 2a Use in Commercial Aviation (other than foreign trade)   6421(c), 6421(f)(2) & 6430*
Line 2b Other Nontaxable Use    
Off-highway business use of gasoline 2 4041(b)(1), 6421(a), 6421(e)(2), & 6430*
In foreign trade 9 4221(a)(2), 6421(a), 6421(c), & 6430*
Certain helicopter and fixed wing air ambulance use 10 6421(a), 6421(c), 6427(d) & 6430*
Exclusive use by a blood collector organization 11 4221(a)(6), 6421(a), 6421(c), 6421(f)(2) and 6430*
Exclusive use by a nonprofit education organization 13 6421(c), 4221(a)(5), 6421(a), & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 4221(a)(4), 6421(a), 6421(c), & 6430*
In an aircraft or vehicle owned by an aircraft museum 15 6421(a), 6421(c), 6427(d) & 6430*
In military Aircraft 16 4221(a)(3), 6421(a), 6421(c) & 6430*
Line 2c Exported 3 4221(a)(2), & 6421(c)
Line 3 Non-Taxable Use of Undyed Diesel Fuel    
Line 3a Nontaxable Use    
Off-highway business use 2 4041(b)(1), 6427(a), 6427(l) & 6430*
Export 3 4041(g)(3), 6427(a), 6427(l)
In a qualified local bus 6 4041(a)(1)(C)(iii)(ll), 6427(b)(2)(D), 6427(l), & 6430*
In a bus transporting students and employees of schools (school buses) 7 4041(a)(2)(B)(ii), 4221(d)(7)(D), 6427(b)(1)(B), 6427(l) & 6430*
For diesel fuel and kerosene used in other than as a fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not for highway business use) 8 4041(b)(1), 6427(a), 6427(l), & 6430*
Exclusive use by a blood collector organization 11 4041(g)(5), 6427(a), 6427(l), and 6430*
In a highway vehicle owned by the United States and not used on the highway 12 4041(b)(1), 6421(e)(2), 6427(a), 6427(l), & 6430*
Exclusive use by a nonprofit education organization 13 4041(g)(5), 6427(a), 6427(l) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 4041(g)(2), 6427(l) & 6430*
In an aircraft or vehicle owned by an aircraft museum 15 4041(h)(2), 6427(a), 6427(d) & 6430*
Line 3b Use on a farm for farming purposes   4041(f), 6427(c) & 6430*
Line 3c Use in trains (before January 1, 2007)   4041(a)(1)(II), 6427(l)(3) & 6430*
Line 3d Use in trains (after December 31, 2006)   4041(a)(1)(III), 6427(l)(3) & 6430*
Line 3e Use in certain intercity or local buses   4041(b)(2)(iii), 4221(d)(7)(C), 6427(b)(2)(C), (D) & 6430*
Line 3f Export 3 4041(g)(3), 6427(l)(1) & 6430*
Line 4 Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)    
Line 4a Nontaxable Use taxed at $.244    
Off-highway business use 2 4041(b)(1), 6427(a), 6427(l) & 6430*
In a qualified local bus 6 4041(a)(1)(C)(iii)(ll), 6427(b)(2)(D), 6427(l), & 6430*
In a bus transporting students and employees of schools (school buses) 7 4041(a)(1)(C)(iii)(ll), 6427(b)(2)(D), 6427(l) & 6430*
For diesel fuel and kerosene used in other than as a fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not for highway business use) 8 4041(a)(2)(B)(ii), 4221(d)(7)(D), 6427(b)(1)(B), 6427(l) & 6430*
Exclusive use by a blood collector organization 11 4041(g)(5), 6427(l) & 6430*
In a highway vehicle owned by the United States and not used on the highway 12 4041(b)(1), 6421(e)(2), 6427(a), 6427(l), & 6430*
Exclusive use by a nonprofit education organization 13 4041(g)(5), 6427(a), 6427(l) & 6430*
Exclusive use by a state, political subdivision of a state, or the District of Columbia 14 4221(a)(4), 6421(l)(5)(D)** & 6430*
In an aircraft or vehicle owned by an aircraft museum 15 4041(h)(2), 6427(a), 6427(d) & 6430*
In military Aircraft 16 4041(g)(1), 6427(l), &6430
Line 4b Use on a farm for farming purposes   4041(f), 6427(c) & 6430*
Line 4c Use in certain intercity and local buses   4041(b)(2)(iii), 4221(d)(7)(C), 6427(b)(2)(C), (D) &6430*
Line 4d Export 3 4041(g)(3), 6427(l)(1) & 6430*
Line 4e Nontaxable use taxed at $0.044 2 4041(b)(1), 6427(a), 6427(l) & 6430*
Line 4f Nontaxable use taxed at $.219 2 4041(b)(1), 6427(a), 6427(l) & 6430*
Line 5 Kerosene Used in Aviation    
Line 5a Kerosene used in commercial aviation (other than foreign trade) taxed at $0.244   6427(l)(1), (4) & 6430*
Line 5b Kerosene used in commercial aviation (other than foreign trade) taxed at $0.219 trade)   6427(l)(1), (4) & 6430*
Line 5c Nontaxable use (other than use by state or local government) taxed at $0.244    
On a farm for farming purposes 1 4041(f), 6427(l)(1), (4)(B) & 6430*
In foreign trade 9 4221(g)(3), 6427(l), (4) & 6430*
Certain helicopter and fixed-wing aircraft uses 10 4041(h), 6427(d), 6427(l)(1), (4) & 6430*
Exclusive use by a blood collector organization 11 4041(g)(5), 6427(l)(1), (l)(4) & 6430*
Exclusive use by a nonprofit education organization 13 4041(g)(4), 6427(l)(1),(l)(4) & 6430*
In an aircraft or vehicle owned by an aircraft museum 15 4041(h), 6427(d), 6427(l)(1), (l)(4) & 6430*
In military Aircraft 16 4041(g)(1), 6427(l)(1), (l)(4) & 6430*
Line 5d Nontaxable use (other than use by state or local government) taxed at $0.219    
On a farm for farming purposes 1 4041(f), 6427(l)(1), (4)(B) & 6430*)
In foreign trade 9 4041(g)(3).,6427(l), (4) &6430
Certain helicopter and fixed-wing air ambulance use 10 4041(h), 6427(d), 6427(l)(1), (4) & 6430*
Exclusive use by a blood collector organization 11 4041(g)(5), 6427(l)(1), (l)(4) & 6430*
Exclusive use by a nonprofit education organization 13 4041(g)(4), 6427(l)(1), (l)(4) & 6430*
In an aircraft or vehicle owned by an aircraft museum 15 4041(h), 6427(d), 6427(l)(1), (l)(4), 6430*
In military Aircraft 16 4041(g)(1), 6427(l)(1), (l)(4) & 6430*
     
Line 6 Nontaxable Use of Alternative Fuel    
Line 6a Liquefied petroleum gas (LPG)    
Use of gasoline on a farm 1 4041(a)(2), 6420(c), 6427(a), 6427(c) & 6430*
Off-highway business use 2 4041(a)(2), 4041(b)(1), 6427(a) & 6430*
Boat engaged in commercial fishing 4 4041(a)(2), 4041(b)(1), 6427(a), & 6430*
In certain intercity or local buses 5 4041(a)(2), 6427(a), 4041(g)(1), & 6430*
In a qualified local bus 6 4041(a)(2), 6427(a), 6427(b)(2)(C), & 6430*
In a bus transporting students and employees of schools (school buses) 7 4041(a)(2), 6427(a), 6427(b)(2)(D), & 6430*
Exclusive use by a blood collector organization 11 4041(a)(2), 4041(g)(5), 6427(a) and 6430*
Exclusive use by a nonprofit education organization 13 4041(a)(2), 4041(g)(4), 6427(a) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 4041(a)(2), 4041(g)(2), 6427(a) & 6430*
In an aircraft or vehicle owned by aircraft museum 15 4041(a)(2), 4041(h), 6427(a) and 6430*
Line 6b "P" Series fuels    
Use of gasoline on a farm 1 42 USC 13211(2), 4041(a)(2), 6420(c), 6427(a), 6427(c) & 6430*
Off-highway business use 2 42 USC 13211(2), 4041(a)(2), 4041(b)(1), 6427(a) & 6430*
Boat engaged in commercial fishing 4 42 USC 13211(2), 4041(a)(2), 4041(b)(1), 6427(a), & 6430*
In certain intercity or local buses 5 42 USC 13211(2), 4041(a)(2), 6427(a), 4041(g)(1), & 6430*
In a qualified local bus 6 42 USC 13211(2), 4041(a)(2), 6427(a), 6427(b)(2)(C), & 6430*
In a bus transporting students and employees of schools (school buses) 7 42 USC 13211(2), 4041(a)(2), 6427(a), 6427(b)(2)(D), & 6430*
Exclusive use by a blood collector organization 11 42 USC 13211(2), 4041(a)(2), 4041(g)(5), 6427(a) and 6430*
Exclusive use by a nonprofit education organization 13 42 USC 13211(2), 4041(a)(2), 4041(g)(4), 6427(a) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 42 USC 13211(2), 4041(a)(2), 4041(g)(2), 6427(a) & 6430*
In an aircraft or vehicle owned by aircraft museum 15 42 USC 13211(2), 4041(a)(2), 4041(h), 6427(a) and 6430*
Line 6c Compressed natural gas (CNG)    
Use of gasoline on a farm 1 4041(a)(3), 6420(c), 6427(a), 6427(c) & 6430*
Off-highway business use 2 4041(a)(3), 4041(b)(1), 6427(a) & 6430*
Boat engaged in commercial fishing 4 4041(a)(3), 4041(b)(1), 6427(a), & 6430*
In certain intercity or local buses 5 4041(a)(3), 6427(a), 4041(g)(1), & 6430*
In a qualified local bus 6 4041(a)(3), 6427(a), 6427(b)(2)(C), & 6430*
In a bus transporting students and employees of schools (school buses) 7 4041(a)(3), 6427(a), 6427(b)(2)(D), & 6430*
Exclusive use by a blood collector organization 11 4041(a)(3), 4041(g)(5), 6427(a) and 6430*
Exclusive use by a nonprofit education organization 13 4041(a)(3), 4041(g)(4), 6427(a) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 4041(a)(3), 4041(g)(2), 6427(a) & 6430*
In an aircraft or vehicle owned by aircraft museum 15 4041(a)(3), 4041(h), 6427(a) and 6430*
Line 6d Liquefied hydrogen    
On a farm for farming purpose 1 4041(a)(2), 4041(f), 6427(a), 6427(c) & 6430*
Off-highway business use 2 4041(a)(2), 4041(b), 6427(a) & 6430*
Boat engaged in commercial fishing 4 4041(a)(2), 4041(g)(1), 6427(a) & 6430*
In certain intercity or local buses 5 4041(a)(2), 6427(b)(1)(B), 6427(b)(2)(C) & (D), & 6430*
In a qualified local bus 6 4041(a)(2), 6427(b)(1)(A), 6427(b)(2)(D), & 6430*
In a bus transporting students and employees of schools 7 4041(a)(2), 4221(d)(7)(C)**, 6427(b)(1)(B), & 6430*
Exclusive use by a blood collector organization 11 4041(a)(2), 4041(g)(5), 6427(a) & 6430*
Exclusive use by a nonprofit education organization 13 4041(a)(2), 4041(g)(4), 6427(a) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 4041(a)(2), 4041(g)(2), 6427(a) & 6430*
In an aircraft or vehicle owned by aircraft museum 15 4041(a)(2), 4041(h), 6427(a) & 6430*
Line 6e Any liquid fuel derived from coal (including peat) through the Fischer - Tropsch process    
On a farm for farming purpose 1 4041(a)(2), 4041(f), 6427(a), 6427(c) & 6430*
Off-highway business use 2 4041(a)(2), 4041(b), 6427(a) & 6430*
Boat engaged in commercial fishing 4 4041(a)(2), 4041(g)(1), 6427(a) & 6430*
In certain intercity or local buses 5 4041(a)(2), 6427(b)(1)(B), 6427(b)(2)(C) & (D), & 6430*
In a qualified local bus 6 4041(a)(2), 6427(b)(1)(A), 6427(b)(2)(D), & 6430*
In a bus transporting students and employees of schools (school buses) 7 4041(a)(2), 4221(d)(7)(C)**, 6427(b)(1)(B), & 6430*
Exclusive use by a blood collector organization 11 4041(a)(2), 4041(g)(5), 6427(a) & 6430*
Exclusive use by a nonprofit education organization 13 4041(a)(2), 4041(g)(4), 6427(a) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 4041(a)(2), 4041(g)(2), 6427(a) & 6430*
In an aircraft or vehicle owned by aircraft museum 15 4041(a)(2), 4041(h), 6427(a) & 6430*
Line 6f Liquid fuels derived from biomass    
On a farm for farming purpose 1 45K(c)(3), 4041(f), 4041(a)(2), 6427(a), 6427(c) & 6430*
Off-highway business use 2 45K(c)(3), 4041(a)(2), 4041(b), 6427(a), & 6430*
Boat engaged in commercial fishing 4 45K(c)(3), 4041(a)(2), 4041(g)(1), 6427(a) & 6430*
In certain intercity or local buses 5 45K(c)(3), 4041(a)(2), 4221(d)(7)(C)***, 6427(b)(1)(B), 6427(b)(2)(C) & (D), & 6430*
In a qualified local bus 6 4041(a)(2), 6427(b)(1)(A), 6427(b)(2)(D), & 6430*
In a bus transporting students and employees of schools (school buses) 7 4041(a)(2), 4221(d)(7)(C)**, 6427(b)(1)(B), & 6430*
Exclusive use by a blood collector organization 11 4041(a)(2), 4041(g)(5), 6427(a) & 6430*
Exclusive use by a nonprofit education organization 13 4041(a)(2), 4041(g)(4), 6427(a) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 4041(a)(2), 4041(g)(2), 6427(a) & 6430*
In an aircraft or vehicle owned by aircraft museum 15 4041(a)(2), 4041(h), 6427(a) & 6430*
Line 6g Liquefied Natural Gas (LNG)    
On a farm for farming purpose 1 4041(a)(2), 4041(f), 6427(a), 6427(c) & 6430*
Off-highway business use 2 4041(a)(2), 4041(b), 6427(a) & 6430*
Boat engaged in commercial fishing 4 4041(a)(2), 4041(g)(1), 6427(a) & 6430**
In certain intercity or local buses 5 4041(a)(2), 4221(d)(7)(C)***, 6427(b)(1)(B), 6427(b)(2)(C) & (D), & 6430*
In a qualified local bus 6 4041(a)(2), 6427(b)(1)(A), 6427(b)(2)(D), & 6430*
In a bus transporting students and employees of schools (school buses) 7 4041(a)(2), 4221(d)(7)(C)**, 6427(b)(1)(B), & 6430*
Exclusive use by a blood collector organization 11 4041(a)(2), 4041(g)(5), 6427(a) & 6430*
Exclusive use by a nonprofit education organization 13 4041(a)(2), 4041(g)(4), 6427(a) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 4041(a)(2), 4041(g)(2), 6427(a) & 6430*
In an aircraft or vehicle owned by aircraft museum 15 4041(a)(2), 4041(h), 6427(a) & 6430*
Line 7 Nontaxable Use of Diesel-Water Fuel Emulsion    
Line 7a Nontaxable Use    
On a farm for farming purpose 1 4041(f), 6427(c), 6427(l), 6427(m) & 6430*
Off-highway business use 2 4041(b) 6427(l), 6427(m) & 6430*
In certain intercity or local buses 5 4221(d)(7)(C)***, 6427(b)(1)(B), 6427(b)(2)(C) & (D), 6427(m) & 6430*
In a qualified local bus 6 6427(b)(1)(B), 6427(b)(2)(C) & (D), 6427(l), 6427(m) & 6430*
In a bus transporting students and employees of schools (school buses) 7 4221(d)(7)(C)**, 6427(b)(1)(B), 6427(b)(2)(D), 6427(l), 6427(m) & 6430*
For diesel fuel and kerosene used other than as a fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway business use) 8 6427(b)(1)(B), 6427(b)(2)(D), 6427(l), 6427(m) & 6430*
Exclusive use by a blood collector organization 11 4041(g)(5), 6427(l) 6427(m) & 6430*
Exclusive use by a nonprofit education organization 13 4041(g)(4), 6427(l), 6427(m) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 4041(g)(2), 6427(l), 6427(m) & 6430*
In an aircraft or vehicle owned by aircraft museum 15 4041(h), 6427(l), 6427(m) & 6430*
Line 7b Export 3 4041(g)(3), 6427(l), 6427(m) & 6430*
Line 8 Exported Dyed Fuel (After September 30, 2006)    
Line 8a Exported dyed diesel fuel 3 4041(g)(3) & 6427(l)(1)
Line 8b Exported dyed kerosene 3 4041(g)(3) & 6427(l)(1)
* After 9/30/2005 Section 6430 denies credits or refunds on Leaking Underground Storage Tank Tax except for Export    
     
     
Schedule 2 Sales by Registered Ultimate Vendors Lines Type of Use Code Sections
Line 1 Sales by Registered Ultimate Vendors of Undyed Diesel Fuel    
Line 1a Use by State or Local Government purposes   6427(l)(5) & 6430*
Line 1b Use in certain intercity and local buses   4041(a)(1)(C)(iii)(III), 6427(b)(1)(A), 6427(b)(2)(C) & (D), & 6427(b)(4)
Line 2 Sales by Registered Ultimate Vendors of Undyed Kerosene (Other Than Aviation-Grade Kerosene Used in Aviation)    
Line 2a Use by State or Local Government purposes   6427(l)(5) & 6430*
Line 2b Sales from a blocked pump   6427(l)(5)(B) & 6430*
Line 2c Use in certain intercity and local buses   4041(a)(1)(C)(iii)(III), 6427(b)(1), 6427(b)(2)(C) & (D), 6427(b)(4), & 6430*
Line 3 Sales by Registered Ultimate Vendors for Use in Aviation    
Line 3a Use in commercial aviation (other than foreign trade) taxed at $0.219   6427(l)(4)(A) & 6430*
Line 3b Use in commercial aviation (other than foreign trade) taxed at $0.244   6427(l)(4)(A) & 6430*
Line 3c Nonexempt use in noncommercial aviation   6427(l)(4)(C)
Line 3d Other nontaxable uses taxed at $0.244    
Use on a farm 1 4041(f), 6427(c), 6427(l)(4)(B) & 6430*
In foreign trade 9 4041(g)(1), 6427(l)(4)(B) & 6430*
Certain helicopter and fixed wing air ambulance use 10 4041(h), 6427(d), 6427(l)(4)(B) & 6430*
Exclusive use by a blood collector organization 11 4041(g)(5), 6427(l)(4)(B) & 6430*
Exclusive use by a nonprofit education organization 13 4041(g)(4), 6427(l)(4)(B) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 4041(g)(2), 6427(l)(5) & 6430*
In an aircraft or vehicle owned by an aircraft museum 15 4041(h), 6427(d), 6427(l)(4)(B) & 6430*
In military Aircraft 16 4041(g)(1) 6427(l)(4)(B) & 6430*
Line 3e Other nontaxable uses taxed at $0.219    
Use on a farm 1 4041(f), 6427(c) &6427(l)(4)(B)
In foreign trade 9 4041(g)(1) & 6427(l)(4)(B)
Certain helicopter and fixed wing air ambulance use 10 4041(h), 6427(d) & 6427(l)(4)(B)
Exclusive use by a blood collector organization 11 4041(g)(5) & 6427(l)(4)(B)
Exclusive use by a nonprofit education organization 13 4041(g)(4) & 6427(l)(4)(B)
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 4041(g)(2) & 6427(l)(5)
In an aircraft or vehicle owned by an aircraft museum 15 4041(h), 6427(d) & 6427(l)(4)(B)
In military Aircraft 16 4041(g)(1) & 6427(l)(4)(B)
Line 4 Sales by Registered Ultimate Vendors of Gasoline    
Line 4a Use by a nonprofit education organization   6416(a)(4), 6427(l)(5) & 6430*
Line 4b Use by a state or local government   6416(a)(4) 6427(l)(5) & 6430*
Line 5 Sales by Registered Ultimate Vendors of Aviation Gasoline    
Line5a Use by a nonprofit education organization   6416(a)(4), 6427(l)(5) & 6430*
Line 5b Use by a state or local government   6416(a)(4), 6427(l)(5) & 6430*
* After 9/30/2005 Section 6430 denies credits or refunds on Leaking Underground Storage Tank Tax except for Export    
** The last sentence of Section 4221(d)(7)(C) is applicable for the definition school buses    
     
Schedule 3 Certain Fuel Mixtures    
Lines
Line 1 Alcohol Fuel Mixture Credit    
Line 1a Alcohol Fuel Mixtures containing ethanol   6426(a), 6426(b)(2)(A) & 6427(e)
Line 1b Alcohol Fuel Mixtures containing alcohol (other than ethanol)   6426(a), 6426(b)(2)(B) & 6427(e)
Line 2 Biodiesel or Renewable Diesel Mixture Credit    
Line 2a Biodiesel (other than agri-biodiesel) Fuel Mixtures   40A(d), 6426(a), 6426(c)(1)(A) & 6427(e)
Line 2b Agri-biodiesel Fuel Mixtures   40A(d), 6426(a), 6426(c)(1)(B) & 6427(e)
Line 2c Renewable Diesel Mixtures   40A(f)(3), 45K(c)(3), 6426(a), 6426(c)(5) & 6427(e)
Line 3 Alternative Fuel Mixture Credit    
Line 3a Liquefied petroleum gas (LPG)   6426(a), 6426(d)(2)(A), 6426(e) & 6427(e)
Line 3b "P" Series fuels   42 USC 13211(2), 6426(a), 6426(d)(2)(B), 6426(e) & 6427(e)
Line 3c Compressed natural gas (CNG)   6426(a), 6426(d)(2)(C), 6426(e) & 6427(e)
Line 3d Liquefied hydrogen   6426(a), 6426(d)(2)(D), 6426(e) & 6427(e)
Line 3e Any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process   6426(a), 6426(d)(2)(E), 6426(e) & 6427(e)
Line 3f Liquid hydrocarbons derived from biomass   45K(c)(3), 6426(a), 6426(d)(2)(F), 6426(e) & 6427(e)
Line 3g Liquefied natural gas (LNG)   6426(a), 6426(d)(2)(C), 6426(e) & 6427(e)
     
Schedule 5 Section 4081(e) Claims    
Lines
Line 1 Gasoline   4081(e)
Line 2 Aviation Gasoline   4081(e)
Line 3 Diesel Fuel   4081(e)
Line 4 Kerosene (other than aviation-grade kerosene) before October 1, 2005   4081(e)
Line 4 Kerosene after September 30,2005   4081(e)
Line 5 Aviation-grade kerosene before October 1, 2005   4081(e)
Line 5 Diesel-water fuel emulsion after December 31, 2005   4081(e)
Line 6 Dyed diesel fuel, dyed kerosene, and other exempt removals after September 30, 2005   4081(e)
Line 7 Kerosene for use in aviation after September 30, 2005   4081(e)
Line 8 Kerosene for use in commercial aviation (other than foreign trade) after September 30, 2005   4081(e)
Schedule 6 Other Claims    
Lines
Retail Taxes under Chapter 31 - IRC sections 4041, 4042 & 4051   6416(a)(1)
Manufacturing Taxes under Chapter 32 - IRC sections 4064, 4071, 4121, 4131, & 4161   6416(a)(1)
Section 4091(d) Claims on Aviation Fuel - Repealed after December 31, 2004   4091(d)
Claims Related to Form 720; Later Events Treated as Overpayments by Taxpayer    
Exported   6416(b)(2)(A)
Used or sold for use as supplies for vessels or aircraft (except vaccines)   6416(b)(2)(B)
Sold to a state or local government for its exclusive use (except gas guzzler automobiles and vaccines)   6416(b)(2)(C)
Sold to nonprofit education organization for its exclusive use (except gas guzzler automobiles and vaccines)   6416(B)(2)(D)
For tires only, sold to any person in connection with intercity, local or school buses   6416(b)(2)(E) & 4221(e)(3)
For gasoline only, sold for use in production of special fuels   6416(B)(2)(F)
For gas guzzler automobiles, only used or resold to a purchaser for law enforcement, ambulance, or firefighting purposes. Interest is allowable   TR 48.4064-1(e)(2)
For vaccines only, returned (other than for resale) to the person who paid the tax or destroyed. There is a special due date for these claims. These claims must be filed within six months after the vaccine is returned or destroyed.   4132(b)
For taxes based on the price of an article (sports fishing equipment, bows, arrow components, and heavy vehicles; also applies to coal, to the extent the coal tax was based upon price), the price was readjusted. The IRC conditions to allowance do not apply.   6416(b)(1)
Exported Coal - Tax paid with respect to coal is treated as an overpayment under IRC section 6402 if the coal is in the stream of export when sold by the producer and actually exported. See Ranger Fuel Corporation v. United States (E.D., Va., Dec 28, 1998 and Notice 2000-28, 2001-21 I.R.B. 1116   6402 & 6511
Exported ODC's, the tax is deemed to be an overpayment   4682(d)(3), 4662(e)(2) & TR 52.4682-5(f)
Claims Related to Form 720; Later Events Treated as Overpayments by Someone Other Than the Taxpayer    
Exported. The tax paid with respect to an article is treated as an overpayment by the exporter (shipper) if the person that paid the tax to the government has waived the right of claim.   6416(a)(1), 6416(c). TR 48.4221-3(d) & 48.6416(e)-1
Used as a component of an article under chapter 32. The tax paid under chapter 32 of the Code with respect to an article sold (before being used) to a subsequent manufacturer is treated as an overpayment by the subsequent manufacturer. The IRC section 6416(a)(1) conditions do not apply   6416(b)(3)(A) and TR 48.6416(b)(3)-1, 48.6416(b)(3)-2, & 48.6416(b)(3)-3
For tires only, sold on in connection with the sale of an automobile bus chassis or body or with an article sold for export, to a state or local government for its exclusive use, or for supplies for vessels or aircraft. The tax paid with respect to the tire is treated as an overpayment by the seller of the article. IRC section 6416(a)(1) conditions to allowance do not apply.   6416(b)(4)
Tax paid with respect to fuel taxable under 4081 is treated as an overpayment by the subsequent manufacturer if the fuel is used for nonfuel purposes in the manufacture or production of any other nonfuel article. IRC section 6416(a)(1) conditions to allowance do not apply   6416(b)(3)(B)
Tax paid with respect to an ODC that is used as a propellant in metered-dose inhaler is treated as an overpayment by the person that so used the ODC. IRC section 6416(a)(1) conditions to allowance do not apply   4682(g)(2) & TR 52.4682-1(c)(2)
Tax paid with respect to an ODC that is used as a feedstock is treated as an overpayment by the person that so used the ODC. IRC section 6416(a)(1) conditions to allowance do not apply   4682(d)(2)(B) & TR 52.4682-1(c)(2)
Exported Coal - Tax paid with respect to coal that is exported is treated as an overpayment under IRC section 6402 by the exporter the person that paid the tax has waived its right of refund and the coal is in the stream of export when sold by the producer and actually exported. See Ranger Fuel Corporation v. United States (E.D., Va., Dec 28, 1998 and Notice 2000-28, 2001-21 I.R.B. 1116   6402 & 6511
Form 2290    
A vehicle on which tax was paid was used on public highways 5,000 miles or less (7,500 for agricultural vehicles) during a prior period (July 1 - June 30). The mileage limitation applies to the total mileage a vehicle is used during a taxable period regardless the number of owners of the vehicle. The claim is made by the person that paid the tax to the government. The claim may not be filed until the end of that taxable period (after June 30). No interest is allowable. Claim may be made on Form 2290.   4483(d) & TR 41.4483-3(e)
A vehicle on which tax was paid is destroyed or stolen before June 1 of the taxable period (July 1 - June 30). A vehicle is destroyed when it is damaged to such an extent it is not economical to rebuild. The claim is made by the person in whose name the vehicle is registered at time of the accident or theft. Interest is allowable. Claim may be made on Form 2290.   4483(c)(2) & TR 41.4481-1(d)
An overpayment of the tax because of a mistake in the tax liability previously reported on Form 2290. The claim is made by the person that paid the tax to the government. Interest is allowable   6402
Form 730 Monthly Tax on Wagering    
An overpayment of the tax because of a mistake in the tax liability previously reported on Form 730. The claim is made by the person that paid the tax to the government. Interest is allowable.   6402
The tax paid with respect to a wager that is laid off with another person liable for the wagering tax. The claim is made by the person that paid the tax to the government. Interest is allowable. This claim may be made on Form 730   6419(b), TR 44.6419-1, 44.6419-2, & 44.6419-2(d)
Form 11-C Occupational Tax and Registration Return on Wagering    
An overpayment of the tax because of a mistake in the tax liability previously reported on Form 11-C. The claim is made by the person that paid the tax to the government. Interest is allowable.   6402
Alternative Fuels Credit under Form 720 for certain exempt entities that are registered with the IRS. The claimant must be the United States; a state, political subdivision of a state; or the District of Columbia; or an organization exempt from income tax under section 501(a) (provided that the organization is not required to file Form 990-T, Exempt Organization Business Income Tax Return for that taxable year)   6426(a), 6426(2), 6427(e) & 6430*
Diesel-Water Fuel Emulsion after December 31, 2005    
Undyed diesel fuel taxed at $.244 and used to produce a diesel water fuel emulsion   6427(m) & 6430*
     
Schedule 8 Registered Credit Card Issuers    
Lines
Line 1 Sales of Undyed Diesel Fuel    
Used by a state or local government   6416(a)(4)(B), 6427(l)(6(D) & 6430*
Line 2 Sales of Kerosene (Other Than Kerosene For Use in Aviation)    
Used by a state or local government   6416(a)(4)(B), 6427(l)(6(D) & 6430*
Line 3 Sales of Kerosene for Use in Aviation    
Line 3a Use by state or local government (kerosene taxed at $.244)   6416(a)(4)(B), 6427(l)(6(D) & 6430*
Line 3b Use by state or local government (kerosene taxed at $.244)   6416(a)(4)(B), 6427(l)(6(D) & 6430*
Line 4 Sales of Gasoline    
Line 4a Use by a nonprofit education organization   6416(a)(4)(B), 6427(l)(6(D) & 6430*
Line 4b Use by a state or local government   6416(a)(4)(B), 6427(l)(6(D) & 6430*
Line 5 Sales of Aviation Gasoline    
Line 5b a Use by a nonprofit education organization   6416(a)(4)(B), 6427(l)(6(D) & 6430*
Line 5b Use by a state or local government   6416(a)(4)(B), 6427(l)(6(D) & 6430*
* After 9/30/2005 Section 6430 denies credits or refunds on Leaking Underground Storage Tank Tax except for Export    

Note:

* The Energy Tax Incentives Act of 2006 made LUST tax no longer refundable except for export or foreign trade after September 30, 2005.

Note:

** The Tax Relief and Heath Care Act of 2006 repealed IRC Section 6427(l)(6). IRC Section 6427(l)(6) Registered Ultimate Vendors to Administer Claims for Refund of Diesel Fuel or Kerosene Sold to State or Local Governments is now IRC Section 6427(l)(5). After September 30, 2005 Safe Accountable Flexible Transportation Equity Act: Legacy for Users Act redesignated IRC Section 6427(l)(5) as IRC Section 6427(l)(6).

Note:

*** The Tax Relief and Heath Care Act of 2006 redesignated IRC Section 6427(l)(5) Refunds for Kerosene Used in Noncommercial Aviation as IRC 6427(l)(4)(B).

Exhibit 4.24.8-3  (08-13-2008)
IRC Section Reference for Claims on Form 720 Schedule C

Form 720 Schedule C type of use table for 2007

Use Code Description
01 On a farm for farming purposes
02 Off-highway business use (for business use other than in a highway vehicle registered or required to be registered for highway use) (after December 31, 2004 mobile machinery claims can only be taken on Form 4136 as a Fuel tax credit)
03 Export
04 In a boat engaged in commercial fishing
05 In certain intercity and local buses
06 In a qualified local bus
07 In a bus transporting students and employees of schools
08 For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway business use)
09 In foreign trade
10 Certain helicopter and fixed-wing air ambulance uses
11 Exclusive use by a qualified blood collector organization (beginning after December 31, 2006)
12 In a highway vehicle owned by the United States that is not used on a highway
13 Exclusive use by a nonprofit educational organization
14 Exclusive use by a state, political subdivision of a state, or the District of Columbia
15 In an aircraft owned by an aircraft museum
16 In military aircraft

2008 Form 720 Schedule C Lines, Uses and Code Sections

Lines Type of Use Code Sections
Line 1 Nontaxable Use of Gasoline    
Line 1a Other nontaxable use of gasoline    
Off-highway business use 2 4041(b)(1), 6421(a),6421(e)(2)(A) & 6430*
Boat engaged in commercial fishing 4 4221(a)(3), 6421(c) & 6430*
In certain intercity or local bus 5 6421(b)(2) & 6430*
In a bus transporting students and employees of schools (school buses) 7 4221(d)(7)(C)**, 6421(b)(1)(B) & 6430*
In a highway vehicle owned by the United States that is not used on a highway 12 6421(a), 6421(e)(2)(A)(ii) & 6430*
Line 1b Exported 3 4221(a)(2), 6416(a), 6416(b)(2), 6421(c) & 6430*
Line 2 Nontaxable Use of Aviation Gasoline    
Line 2a Use in Commercial Aviation (other than foreign trade)   6421(c), 6421(f)(2) & 6430*
Line 2b Other Nontaxable Use    
In foreign trade 9 4221(a)(2), 6421(c) & 6430*
Certain helicopter and fixed wing air ambulance uses 10 6427(d) & 6430*
In military Aircraft 16 4221(a)(3), 6421(c) & 6430*
Line 3c Exported 3 4221(a)(2), 6421(c) & 6430*
Line 3 Nontaxable Use of Undyed Diesel Fuel    
Line 3a Nontaxable Use    
Off-highway business use 2 4041(b)(1), 6421(e)(2)(A) , 6427(l) & 6430*
For a qualified local bus 6 4041(a)(1)(C)(iii)(ll), 6427(b)(2)(D), 6427(l) & 6430*
In a bus transporting students and employees of schools (school buses) 7 4041(a)(2)(B)(ii), 6427(b)(2)(B), 6427(l) & 6430*
For diesel fuel and kerosene used in other than as a fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not for highway business use) 8 4041(b0(1), 6427(a), 6427(l) & 6430*
In a highway vehicle owned by the United States that is not used on a highway 12 4041(b)(1), 6421(e)(2)(A)(ii), 6427(a), 6427(l), & 6430*
Line 3b Use in trains   4041(a)(1)(ii), 6427(l), 6427(l)(3) & 6430*
Line 3c Use in certain intercity and local buses   4041(a)(2)(B)(iii), 4227(d)(7)(C), 6427(b)(2)(C), (D), 6427(l) & 6430*
Line 3d Use in farm for farming purposes   4041(f0, 6427(c) & 6430*
Line 3e Export 3 4041(g)(3), 6427(a) & 6427(l)
Line 4 Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)    
Line 4a Nontaxable Use    
Off-highway business use 2 4041(b)(1),6427(a), 6427(l) & 6430*
For diesel fuel or kerosene in a qualified local bus 6 4041(a)(1)(C)(iii)(ll), 6427(b)(2)(D), 6427(l) & 6430*
In a bus transporting students and employees of schools (school buses) 7 4041(a)(2)(B)(ii), 6427(b)(2)(B), 6427(l) & 6430*
For diesel fuel and kerosene used in other than as a fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not for highway business use) 8 4041(b)(1), 6427(a), 6427(l) & 6430*
In a highway vehicle owned by the United States that is not used on a highway 12 4041(b)(1), 6421(e)(2)(A)(ii), 6427(a), 6427(l), & 6430**
Line 4b Use in certain intercity and local buses   4041(a)(2)(B)(iii), 4227(d)(7)(C), 6427(b)(2)(C), (D), 6427(l) & 6430*
Line 4c Use on a farm for farming purposes after September 30, 2005   4041(f), 6427(c) 6427(l) & 6430*
Line 4d Export 3 4041(g)(3), 6427(a) & 6427(l)
Line 4e Nontaxable use taxed at $0.044-Off-highway business use 2 4041(b)(1), 6427(a), 6427(l) & 6430*
Line 4f Nontaxable use taxed at $0.219-Off-highway business use 2 4041(b)(1), 6427(a), 6427(l) & 6430*
     
Line 5 Kerosene Used in Aviation    
Line 5a Kerosene used in commercial aviation (other than foreign trade) taxed at $.244   6427(l)(4)(A) & 6430*
Line 5b Kerosene used in commercial aviation (other than foreign trade) taxed at $.219   6427(l)(1) & 6427(l)(4)(A)
Line 5c Nontaxable use (other than use by state or local governments) taxed at $.244    
On a farm for farming purposes 1 4041(f), 6427(c), 6427(l)(4)(B)*** & 6430*
In Foreign Trade 9 4041(g)(3), 6427(l)(4)(B)*** & 6430*
Certain helicopter and fixed wing aircraft uses 10 4041(h), 6427(d), 6427(l)((4)(B)*** & 6430*
Exclusive use by a qualified blood collector organization 11 4041(g)(5), 6427(l)(4)(B)*** & 6430*
Exclusive use by a nonprofit education organization 13 4041(g)(4), 6427(l)(4)(B)*** & 6430*
In an aircraft or vehicle owned by an aircraft museum 15 4041(h), 6427(d), 6427(l)(4)(B)*** & 6430*
In a military aircraft 16 4041(g)(1), 6427(l)(4)(B)*** & 6430*
Line 5d Nontaxable use (other than use by state or local governments) taxed at $.219    
On a farm for farming purposes 1 4041(f), 6427(l), 6427(l)(4)(B)*** & 6430*
In Foreign Trade 9 4041(g)(3), 6427(l)(4)(B)*** & 6430*
Certain helicopter and fixed wing aircraft uses 10 4041(h), 6427(d), 6427(l)(4)(B)*** & 6430*
Exclusive use by a qualified blood collector organization 11 4041(g)(5), 6427(l)(4)(B)*** & 6430*
Exclusive use by a nonprofit education organization 13 4041(g)(4), 6427(l)(4)(B)*** & 6430*
In an aircraft or vehicle owned by an aircraft museum 15 4041(h), 6427(d), 6427(l)(4)(B)*** & 6430*
In a military aircraft 16 4041(g)(1), 6427(l)(4)(B)*** & 6430*
LUST tax on aviation fuels used in foreign trade   4041(g)(3) & 6427(l)
Line 6 Nontaxable Use of Alternative Fuel    
Line 6a Liquefied petroleum gas (LPG)    
On a farm for farming purpose 1 4041(a)(2), 4041(f), 6427(a), 6427(c) & 6430*
Off-highway business use 2 4041(a)(2), 4041(b)(1), 6427(a) & 6430*
Boat engaged in commercial fishing 4 4041(a)(2), 4041(g)(1), 6427(a) & 6430*
In certain intercity or local buses 5 4041(a)(1)(C)(iii), 4041(a)(2), 6427(a), 6427(b)(2)(C) & 6430*
In a qualified local bus 6 4041(a)(1)(C)(iii)(II) 4041(a)(2), 6427(a) 6427(b)(2)(D) & 6430*
In a bus transporting students and employees of schools 7 4041(a)(1)(C)(iii)(II) 4041(a)(2), 6427(a), 6427(b)(1)(B), 6430*
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 4041(a)(2), 4041(g)(5), 6427(a) and 6430*
Exclusive use by a nonprofit education organization 13 4041(a)(2), 4041(g)(6), 6427(a) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 4041(a)(2), 4041(g)(4), 6427(a) & 6430*
In an aircraft or vehicle owned by aircraft museum 15 4041(a)(2), 4041(h), 6427(a) & 6430**
Line 6b P Series fuels    
On a farm for farming purpose 1 4041(a)(2), 4041(f), 6427(a), 6427(c) & 6430*
Off-highway business use 2 4041(a)(2), 4041(b)(1), 6427(a) & 6430*
Boat engaged in commercial fishing 4 4041(a)(2), 4041(g)(1), 6427(a) & 6430*
In certain intercity or local buses 5 4041(a)(1)(C)(iii), 4041(a)(2), 6427(a), 6427(b)(2)(C) & 6430*
In a qualified local bus 6 4041(a)(1)(C)(iii)(II) 4041(a)(2), 6427(a) 6427(b)(2)(D) & 6430*
In a bus transporting students and employees of schools 7 4041(a)(1)(C)(iii)(II) 4041(a)(2), 6427(a), 6427(b)(1)(B), 6430*
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 4041(a)(2), 4041(g)(5), 6427(a) and 6430*
Exclusive use by a nonprofit education organization 13 4041(a)(2), 4041(g)(6), 6427(a) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 4041(a)(2), 4041(g)(4), 6427(a) & 6430*
In an aircraft or vehicle owned by aircraft museum 15 4041(a)(2), 4041(h), 6427(a) & 6430**
Line 6c Compressed natural gas (CNG) (GGE = 126.67 cu. ft.)    
On a farm for farming purpose 1 4041(a)(3), 4041(f), 6427(a), 6427(c) & 6430*
Off-highway business use 2 4041(a)(3), 4041(b)(1), 6427(a) & 6430*
Boat engaged in commercial fishing 4 4041(a)(3), 4041(g)(1), 6427(a) & 6430*
In certain intercity or local buses 5 4041(a)(1)(C)(iii), 4041(a)(3), 6427(a), 6427(b)(2)(C) & 6430*
In a qualified local bus 6 4041(a)(1)(C)(iii)(II) 4041(a)(3), 6427(a) 6427(b)(2)(D) & 6430*
In a bus transporting students and employees of schools 7 4041(a)(1)(C)(iii)(II) 4041(a)(3), 6427(a), 6427(b)(1)(B), 6430*
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 4041(a)(3), 4041(g)(5), 6427(a) and 6430*
Exclusive use by a nonprofit education organization 13 4041(a)(3), 4041(g)(6), 6427(a) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 4041(a)(3), 4041(g)(4), 6427(a) & 6430*
In an aircraft or vehicle owned by aircraft museum 15 4041(a)(3), 4041(h) & 6427(a) & 6430*
Line 6d Liquefied hydrogen    
On a farm for farming purpose 1 4041(a)(2), 4041(f), 6427(a), 6427(c) & 6430*
Off-highway business use 2 4041(a)(2), 4041(b)(1), 6427(a) & 6430*
Boat engaged in commercial fishing 4 4041(a)(2), 4041(g)(1), 6427(a) & 6430*
In certain intercity or local buses 5 4041(a)(1)(C)(iii), 4041(a)(2), 6427(a), 6427(b)(2)(C) & 6430*
In a qualified local bus 6 4041(a)(1)(C)(iii)(II) 4041(a)(2), 6427(a) 6427(b)(2)(D) & 6430*
In a bus transporting students and employees of schools 7 4041(a)(1)(C)(iii)(II) 4041(a)(2), 6427(a), 6427(b)(1)(B), 6430*
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 4041(a)(3), 4041(g)(5), 6427(a) and 6430*
Exclusive use by a nonprofit education organization 13 4041(a)(2), 4041(g)(6), 6427(a) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 4041(a)(2), 4041(g)(4), 6427(a) & 6430*
In an aircraft or vehicle owned by aircraft museum 15 4041(a)(2), 4041(h) & 6427(a)
Line 6e Any liquid fuel derived from coal (including peat) through the Fischer - Tropsch process    
On a farm for farming purpose 1 4041(a)(2), 4041(f), 6427(a), 6427(c) & 6430*
Off-highway business use 2 4041(a)(2), 4041(b)(1), 6427(a) & 6430*
Boat engaged in commercial fishing 4 4041(a)(2), 4041(g)(1), 6427(a) & 6430*
In certain intercity or local buses 5 4041(a)(1)(C)(iii), 4041(a)(2), 6427(a), 6427(b)(2)(C) & 6430*
In a qualified local bus 6 4041(a)(1)(C)(iii)(II) 4041(a)(2), 6427(a) 6427(b)(2)(D) & 6430*
In a bus transporting students and employees of schools 7 4041(a)(1)(C)(iii)(II) 4041(a)(2), 6427(a), 6427(b)(1)(B), 6430*
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 4041(a)(2), 4041(g)(5), 6427(a) and 6430*
Exclusive use by a nonprofit education organization 13 4041(a)(2), 4041(g)(6), 6427(a) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 4041(a)(2), 4041(g)(4), 6427(a) & 6430*
In an aircraft or vehicle owned by aircraft museum 15 4041(a)(2), 4041(h), 6427(a) & 6430*
Line 6f Liquid hydrocarbons derived from biomass    
On a farm for farming purpose 1 4041(a)(2), 4041(f), 6427(a), 6427(c) & 6430*
Off-highway business use 2 4041(a)(2), 4041(b)(1), 6427(a) & 6430*
Boat engaged in commercial fishing 4 4041(a)(2), 4041(g)(1), 6427(a) & 6430*
In certain intercity or local buses 5 4041(a)(1)(C)(iii), 4041(a)(2), 6427(a), 6427(b)(2)(C) & 6430*
In a qualified local bus 6 4041(a)(1)(C)(iii)(II) 4041(a)(2), 6427(a) 6427(b)(2)(D) & 6430*
In a bus transporting students and employees of schools 7 4041(a)(1)(C)(iii)(II) 4041(a)(2), 6427(a), 6427(b)(1)(B), 6430*
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 4041(a)(2), 4041(g)(5), 6427(a) and 6430*
Exclusive use by a nonprofit education organization 13 4041(a)(2), 4041(g)(6), 6427(a) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 4041(a)(2), 4041(g)(4), 6427(a) & 6430*
In an aircraft or vehicle owned by aircraft museum 15 4041(a)(2), 4041(h), 6427(a) & 6430*
Line 6g Liquefied natural gas    
On a farm for farming purpose 1 4041(a)(2), 4041(f), 6427(a), 6427(c) & 6430*
Off-highway business use 2 4041(a)(2), 4041(b)(1), 6427(a) & 6430*
Boat engaged in commercial fishing 4 4041(a)(2), 4041(g)(1), 6427(a) & 6430*
In certain intercity or local buses 5 4041(a)(1)(C)(iii), 4041(a)(2), 6427(a), 6427(b)(2)(C) & 6430*
In a qualified local bus 6 4041(a)(1)(C)(iii)(II) 4041(a)(2), 6427(a) 6427(b)(2)(D) & 6430*
In a bus transporting students and employees of schools 7 4041(a)(1)(C)(iii)(II) 4041(a)(2), 6427(a), 6427(b)(1)(B), 6430*
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 4041(a)(2), 4041(g)(5), 6427(a) and 6430*
Exclusive use by a nonprofit education organization 13 4041(a)(2), 4041(g)(6), 6427(a) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 4041(a)(2), 4041(g)(4), 6427(a) & 6430*
In an aircraft or vehicle owned by aircraft museum 15 4041(a)(2), 4041(h), 6427(a) & 6430*
Line 7 Sales by Registered Ultimate Vendors of Undyed Diesel Fuel    
Line 7a Use by State or Local Government   6427(l)(5)** & 6430
Line 7b Use in certain intercity and local buses   4041(a)(1)(C)(iii)(IIl) 6427(b)(1)(A), 6427(b)(2)(C) & (D) & 6427(b)(4)
Line 8 Sales by Registered Ultimate Vendors of Undyed Kerosene (Other Than Undyed Kerosene for Use in Aviation)    
Line 8a Use by State or Local Government   6427(l)(5)** & 6430*
Line 8b Sales from a blocked pump   6427(l)(5)(B)** & 6430*
Line 8c Use in certain intercity and local buses   4041(a)(1)(C)(iii)(IIl) 6427(b)(1)(A), 6427(b)(2)(C) & (D) & 6427(b)(4)
Line 9 Sales by Registered Ultimate Vendors of Kerosene For Use in Aviation    
Line 9a Use in commercial aviation (other than foreign trade) taxed at $.219   6427(l)(4)(A)
Line 9b Use in commercial aviation (other than foreign trade) taxed at $.244   6427(l)(4)(A) & 6430*
Line 9c Nonexempt use in noncommercial aviation   6427(l)(4)(C)
Line 9d Other nontaxable uses taxed at $.244    
On a farm for farming purposes 1 4041(f), 6427(c), 6427(l)(4)(B) & 6430*
In foreign trade 9 4041(g)(1), 6427(l)(4)(B) & 6430*
Certain helicopter and fixed wing aircraft uses 10 4041(h), 6427(d), 6427(l)(4)(B) & 6430*
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 4041(g)(5), 6427(l)(4)(B) & 6430*
Exclusive use by a nonprofit education organization 13 4041(g)(4), 6427(l)(4)(B) & 6430*
Exclusive use by a state, political subdivision of a state, or the District of Columbia 14 4041(g)(2), 6427(l)(5)** & 6430*
In an aircraft owned by a aircraft museum 15 4041(h), 6427(d), 6427(l)(B) & 6430*
In military aircraft 16 4041(g)(1), 6427(l)(4)(B), & 6430*
Line 9e Other nontaxable uses taxed at $.219    
On a farm for farming purposes 1 4041(f0, 6427(c), & 6427(l)(4)(B)
In foreign trade 9 4041(g)(1), & 6427(l)(4)(B)*
Certain helicopter and fixed wing aircraft uses 10 4041(h), 6427(d) & 6427(l)(4)(B)
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 4041(g)(5), & 6427(l)(4)(B)
Exclusive use by a nonprofit education organization 13 4041(g)(4), & 6427(l)(4)(B)
Exclusive use by a state, political subdivision of a state, or the District of Columbia 14 4041(g)(2), & 6427(l)(5)**
In an aircraft owned by a aircraft museum 15 4041(h), 6427(d) & 6427(l)(B)
In military aircraft 16 4041(g)(1), & 6427(l)(4)(B)
Line 10 Sales by Registered Ultimate Vendors of Gasoline    
Line 10a Use by a nonprofit education organization   6416(a)(4), 6427(l)(5), & 6430*
Line 10b Use by a state or local government   6416(a)(4), 6427(l)(5), & 6430*
Line 11 Sales by Registered Ultimate Vendors of Aviation Gasoline    
Line 11a Use by a nonprofit education organization   6416(a)(4), 6427(l)(5), & 6430*
Line 11b Use by a state or local government   6416(a)(4), 6427(l)(5), & 6430*
Line 12 Alcohol Fuel Mixture Credit    
Line 12a Alcohol fuel mixtures containing ethanol   6426(a), 6426(b)(2)(A) & 6427(e)
Line 12b Alcohol fuel mixtures containing alcohol (other than ethanol)   6426(a), 6426(b)(2)(B) & 6427(e)
Line 13 Biodiesel or Renewable Diesel Mixture Credit    
Line 13a Biodiesel (other than agri-biodiesel) mixtures   40A(d), 6426(a), 6426(c)(1)(A) & 6427(e)
Line 13b Agri-biodiesel mixtures   40A(d), 6426(a), 6426(c)(1)(B),& 6427(e)
Line 13c Renewable diesel mixtures   40A(f), 45K(c)(3), 6426(a), 6426(c)(5), & 6427(e)
Line 14 Alternative Fuel Credit or Alternative Fuel Mixture Credit (after September 30, 2006)    
Line 14a Liquefied petroleum gas (LPG)   6426(a), 6426(d)(2)(A), 6426(e) & 6427(e)
Line 14b "P" series fuels   42 USC 13211(2), 6426(a), 6426(d)(2)(B), 6426(e) & 6427(e)
Line 14c Compressed Natural gas   6426(a), 6426(d)(2)(C), 6426(e),& 6427(e)
Line 14d Liquefied hydrogen   6426(a), 6426(d)(2)(D), 6426(e) & 6427(e)
Line 14e Any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process   6426(a), 6426(d)(2)(E), 6426(e) & 6427(e)
Line 14f Liquid hydrocarbons derived from biomass   45K(c)(3), 6426(a), 6426(d)(2)(F), 6426(e) & 6427(e)
Line 14g Liquefied natural gas (LNG)   6426(a), 6426(d)(2)(G), 6426(e) & 6427(e)
Line 15 Other Claims    
Line 15a Section 4051(d) tire credit   4051(d)
Line 15b Exported dyed diesel fuel   6427(l)(1) & 6430
Line 15c Exported dyed kerosene   6427(l)(1) & 6430
Line 15d Diesel-water emulsion    
On a farm for farming purposes 1 6427(c), 6427(l), & 6427(m)
Off-highway business use 2 6427(l) & 6427(m)
Export 3 4221(a)(2) & 6427(m)
In certain intercity or local buses 5 6427(b), 6427(l) & 6427(m)
In a qualified local bus 6 6427(b), 6427(l) & 6427(m)
In a bus transporting students and employees of schools 7 6427(b), 6427(l) & 6427(m)
For diesel fuel and kerosene used in other than as a fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not for highway business use) 8 6427(m) & 40419(a)(1)
In a highway vehicle owned by the United States that is not used on a highway 12 4041(b)(1), 6421(e)(2)(A)(ii), 6427(l), & 6427(m)
Line 15e Registered credit card issuers   6416(a)(4)(B) & 6427(l)(5)(D)**
Line 15 Other    
Ozone Depleting Chemicals   4682(d)(2), 4682(d)(3) or 4682(g)
Oil Spill Liability   4216(c)
Truck, trailer, and semitrailer chassis and bodies, and tractors   6416(b)(6)
Vaccines   4132(b)
Retail Taxes under Chapter 31 - IRC sections 4041, 4042, & 4051   6416(a)(1)
Manufacturing Taxes under Chapter 32 - IRC sections 4064, 4071, 4121, 4131, & 4161   6416(a)(1)
Claims Related to Form 720; Later Events Treated as Overpayments by Taxpayer    
Exported   6416(b)(2)(A)
Used or sold for use as supplies for vessels or aircraft (except vaccines)   6416(b)(2)(B)
Sold to a state or local government for its exclusive use (except gas guzzler automobiles and vaccines)   6416(b)(2)(C)
Sold to nonprofit education organization for its exclusive use (except gas guzzler automobiles and vaccines)   6416(B)(2)(D)
For tires only, sold to any person in connection with intercity, local or school buses   6416(b)(2)(E) & 4221(e)(3)
For gasoline only, sold for use in production of special fuels   6416(B)(2)(F)
For gas guzzler automobiles, only used or resold to a purchaser for law enforcement, ambulance, or firefighting purposes. Interest is allowable   TR 48.4064-1(e)(2)
For vaccines only, returned (other than for resale) to the person who paid the tax or destroyed. There is a special due date for these claims. These claims must be filed within six months after the vaccine is returned or destroyed.   4132(b)
For taxes based on the price of an article (sports fishing equipment, bows, arrow components, and heavy vehicles; also applies to coal, to the extent the coal tax was based upon price), the price was readjusted. The IRC conditions to allowance do not apply.   6416(b)(1)
Claims Related to Form 720; Later Events Treated as Overpayments by Someone Other Than the Taxpayer    
Exported. The tax paid with respect to an article is treated as an overpayment by the exporter (shipper) if the person that paid the tax to the government has waived the right of claim.   6416(a)(1), 6416(c). TR 48.4221-3(d) & 48.6416(e)-1
Used as a component of an article under chapter 32. The tax paid under chapter 32 of the Code with respect to an article sold (before being used) to a subsequent manufacturer is treated as an overpayment by the subsequent manufacturer. The IRC section 6416(a)(1) conditions do not apply   6416(b)(3)(A) and TR 48.6416(b)(3)-1, 48.6416(b)(3)-2, & 48.6416(b)(3)-3
For tires only, sold on in connection with the sale of an automobile bus chassis or body or with an article sold for export, to a state or local government for its exclusive use, or for supplies for vessels or aircraft. The tax paid with respect to the tire is treated as an overpayment by the seller of the article. IRC section 6416(a)(1) conditions to allowance do not apply.   6416(b)(4)
Tax paid with respect to fuel taxable under 4081 is treated as an overpayment by the subsequent manufacturer if the fuel is used for nonfuel purposes in the manufacture or production of any other nonfuel article. IRC section 6416(a)(1) conditions to allowance do not apply   6416(b)(3)(B)
Tax paid with respect to an ODC that is used as a propellant in metered-dose inhaler is treated as an overpayment by the person that so used the ODC. IRC section 6416(a)(1) conditions to allowance do not apply   4682(g)(2) &TR 52.4682-1(h)(2)
Tax paid with respect to an ODC that is used as a feedstock is treated as an overpayment by the person that so used the ODC. IRC section 6416(a)(1) conditions to allowance do not apply   4682(d)(2)(B) & TR 52.4682-1(c)(2)

Note:

* The Energy Tax Incentives Act of 2006 made LUST tax no longer refundable except for export after September 30, 2005.

Note:

** Note: The Tax Relief and Heath Care Act of 2006 repealed IRC Section 6427(l)(6). IRC Section 6427(l)(6) Registered Ultimate Vendors to Administer Claims for Refund of Diesel Fuel or Kerosene Sold to State or Local Governments is now IRC Section 6427(l)(5). After September 30, 2005 Safe Accountable Flexible Transportation Equity Act: Legacy for Users Act redesignated IRC Section 6427(l)(5) as IRC Section 6427(l)(6).

Note:

*** The Tax Relief and Heath Care Act of 2006 redesignated IRC Section 6427(l)(5) Refunds for Kerosene Used in Noncommercial Aviation as IRC 6427(l)(4)(B).

Note:

**** Safe Accountable Flexible Transportation Equity Act: Legacy for Users Act redesignated Code Section 4041(a)(2)(B)(ii) after 9/30/2006 for Alternative Fuels rather than Liquefied Petroleum Gas

Exhibit 4.24.8-4  (08-13-2008)
IRC Section Reference for Claims on Form 4136

Form 4136 type of use table for 2007

Use Code Description
1 On a farm for farming purposes
2 Off-highway business use (for business use other than in a highway vehicle registered or required to be registered for highway use) (after December 31, 2004 mobile machinery claims can only be taken on Form 4136 as a Fuel tax credit)
3 Export
4 In a boat engaged in commercial fishing
5 In certain intercity and local buses
6 In a qualified local bus
7 In a bus transporting students and employees of schools
8 For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway business use)
9 In foreign trade
10 Certain helicopter and fixed-wing air ambulance uses
11 Exclusive use by a qualified blood collector organization (beginning after December 31, 2006)
12 In a highway vehicle owned by the United States that is not used on a highway
13 Exclusive use by a nonprofit educational organization
14 Exclusive use by a state, political subdivision of a state, or the District of Columbia
15 In an aircraft owned by an aircraft museum
16 In military aircraft
17 For use in the production of alternative fuel

2007 Form 4136 Lines, Use Codes and Code Sections

Lines Type of Use Code Sections
Line 1 Nontaxable Use of Gasoline    
Line 1a Off-highway business use 2 34(a)(2), 4041(b)(1), 6421(a), 6421(e)(2), & 6430*
Line 1b Use of gasoline on a farm for farming purposes 1 34(a)(1), 6420(a), (c), & 6430*
Line 1c Other nontaxable use of gasoline    
Boat engaged in commercial fishing 4 34(a)(2), 4041(g)(1(), 6421(c) & 6430*
In certain intercity or local bus 5 34(a)(2), 6421(b), 6430*
In a bus transporting students and employees of schools (school buses) 7 34(a)(2), 4221(b)(7)(C), 6421(b)(1)(B), & 6430*
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 34(a)(2), 4041(g)(5), 6421(c) & 6430*
Exclusive use by a nonprofit education organization 13 34(a)(2), 4041(g)(4), 6416(a)(4), 6421(c), 6427(l)(5)(D) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 34(a)(2), 4041(g)(2), 6416(a)(4), 6421(c) 6427(l)(5)(D)& 6430*
In an aircraft or vehicle owned by aircraft museum 15 6421(c), 6421(f)(2), 6427(d) & 6430*
Line 1d Exported 3 34(a)(2), 4221(a)(2), 6416(b)(2), 6421(c) & 6430*
Line 2 Nontaxable Use of Aviation Gasoline    
Line 2a Use in Commercial Aviation (other than foreign trade)   34(a)(2), 6421(c), 6421(f)(2) & 6430*
Line 2b Other Nontaxable Use    
On a farm for farming purpose 1 34(a)(1), 6420(a) 6420(c), & 6430*
Off-highway business use 2 34(a)(2), 4041(b)(1), 6421(a), 6421(e)(2) & 6430*
Certain helicopter and fixed wing air ambulance uses 10 34(a)(3), 6421(c), 6421(f)(2), 6427(d) & 6430*
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 34(a)(2), 4041(g)(5), 6421(c), 6421(f) & 6430*
Exclusive use by a nonprofit education organization 13 34(a)(2), 4041(g)(4), 6416(a)(4), 6421(c), 6427(l)(5)(D) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 34(a)(2), 4041(g)(2), 6416(a)(4), 6421(c), 6421(f), 6427(l)(5)(D) & 6430*
In an aircraft or vehicle owned by aircraft museum 15 6421(a), 6421(c), 6421(f), 6427(d) & 6430*
Line 3c Exported 3 34(a)(2), 4221(a)(2), 6416(b)(2), 6421(c) & 6430*
Line 3 Nontaxable Use of Undyed Diesel Fuel    
Line 3a Nontaxable Use    
Off-highway business use 2 34(a)(3), 4041(b)(1), 6427(a), 6427(l) & 6430*
For a qualified local bus 6 34(a)(3), 4041(a)(1)(C)(iii)(ll), 6427(b)(2)(D), 6427(l) & 6430*
In a bus transporting students and employees of schools (school buses) 7 34(a)(3), 4041(a)(2)(B)(ii), 4221(d)(7)(D), 6427(b)(1)(B), 6427(l) & 6430*
For diesel fuel and kerosene used in other than as a fuel in the propulsion engine of a train or diesel-powered highway (but not for highway business use) 8 34(a)(3), 6427(a), 6427(l) & 6430*
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 34(a)(3), 4041(g)(5), 6427(l), and 6430*
Exclusive use by a nonprofit education organization 13 34(a)(3), 4041(g)(4), 6427(l)(6)(D) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 34(a)(2), 4041(g)(2), 6427(l)(6)(D) & 6430*
In an aircraft or vehicle owned by aircraft museum 15 34(a), 4041(h), 6427(d), 6427(l) & 6430*
Line 3b Use in farm for farming purposes 1 34(a)(3), 6420(c), 6427(c) & 6430*
Line 3c Use in trains   34(a)(3), 4041(a)(1)(ll), 6427(l)(3) & 6430*
Line 3d Use in certain intercity and local buses   34(a)(3), 4041(b)(2)(iii), 4331(d)(7)(C), 6427(b)(2)(C) & 6427(l)
Line 3e Export 3 34(a)(3), 4041(g)(3), 6427(l) & 6430*
Line 4 Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)    
Line 4a Nontaxable Use    
Off-highway business use 2 34(a)(3), 6427(a), 6427(l) & 6430*
For diesel fuel or kerosene in a qualified local bus 6 34(a)(3), 4041(a)(1)(C)(iii)(II), 6427(b)(2)(D) 6427(l) & 6430*
In a bus transporting students and employees of schools (school buses) 7 34(a)(3), 4041(a)(2)(B)(ii), 4221(d)(7)(D), 6427(b)(1)(B), 6427(l) & 6430*
For diesel fuel and kerosene used in other than as a fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not for highway business use) 8 34(a)(3), 6427(a), 6427(l) & 6430*
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 34(a)(3), 4041(g)(5), 6427(l), and 6430*
Exclusive use by a nonprofit education organization 13 34(a)(3), 4041(g)(4), 6427(l)(6)(D)** & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 34(a)(2), 4041(g)(2), 6427(l)(6)(D)** & 6430*
In an vehicle owned by aircraft museum 15 34(a)(3), 4041(h), 6427(d), 6427(l) & 6430*
Line 4b Use in certain intercity and local buses   34(a)(3), 4041(b)(2)(iii), 4331(d)(7)(C), 6427(b)(2)(C) & 6427(l)
Line 4c Use on a farm for farming purposes after September 30, 2005   34(a)(3), 6420(c), 6427(c) & 6430*
Line 4d Export 3 34(a)(3), 4041(g)(3), 6427(l) & 6430*
Line 4e Nontaxable use taxed at $.044 2 34(a)(3), 6427(a), 6427(l)(4) & 6430*
Line 4e Nontaxable use taxed at $.219 2 34(a)(3), 6427(a), 6427(l)(4) & 6430*
Line 5 Kerosene Used in Aviation    
Line 5a Kerosene used in commercial aviation (other than foreign trade) taxed at $.244   34(a)(3), 6427(l)(1), (4) & 6430*
Line 5b Kerosene used in commercial aviation (other than foreign trade) taxed at $.219   34(a)(3) 6427(l)(1) & (4)
Line 5c Nontaxable use taxed at $.244    
On a farm for farming purposes 1 34(a)(3), 6420(c), 6427(c), 6427(l)(4)(B) & 6430*
In foreign trade 9 34(a)(3), 4041(g)(3) 6427(l)(4)(B) & 6430
Certain helicopter and fixed wing aircraft uses 10 34(a)(3), 6427(d), 6427(l)(4)(B) & 6430*
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 34(a)(3), 4041(g)(5), 6427(l)(4)(B) & 6430*
Exclusive use by a nonprofit education organization 13 34(a)(3), 4041(g)(4), 6427(l)(4)(B) & 6430*
In an aircraft owned by a aircraft museum 15 34(a)(3), 4041(h) 6427(d), 6427(l)(4)(B) & 6430*
In a military aircraft 16 34(a)(3), 4041(g)(1), 6427(l)(4)(B) & 6430*
Line 5d Nontaxable use taxed at $.219    
On a farm for farming purposes 1 34(a)(3), 6420(c), 6427(c), 6427(l)(4)(B) & 6430*
In foreign trade 9 34(a)(3), 4041(g)(3) 6427(l)(4)(B) & 6430
Certain helicopter and fixed wing aircraft uses 10 34(a)(3), 4041(l) 6427(d), 6427(l)(4)(B) & 6430*
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 34(a)(3), 4041(g)(5), 6427(l)(4)(B) & 6430*
Exclusive use by a nonprofit education organization 13 34(a)(3), 4041(g)(4), 6427(l)(4)(B) & 6430*
In an aircraft owned by a aircraft museum 15 34(a)(3), 4041(l) 6427(d), 6427(l)(4)(B) & 6430*
In a military aircraft 16 34(a)(3), 4041(g)(1), 6427(l)(4)(B) & 6430*
Line 6 Sales by Registered Ultimate Vendors of Undyed Diesel Fuel    
Line 6a Use by State or Local Government   34(a)(3), 6427(l)(5)(C) & 6430*
Line 6b Use in certain intercity and local buses   34(a)(3), 6427(b)(4) & 6427(i)(4)(A)
Line 7 Sales by Registered Ultimate Vendors of Undyed Kerosene (Other Than Undyed Kerosene for Use in Aviation)    
Line 7a Use by State or Local Government   34(a)(3), 6427(l)(5)(C) & 6430*
Line 7b Sales from a blocked pump   34(a)(3), 6427(l)(5)(B) & 6430
Line 7c Use in certain intercity and local buses   34(a)(3), 6427(b)(4) & 6427(i)(4)(A)
Line 8 Sales by Registered Ultimate Vendors of Kerosene For Use in Aviation    
Line 8a Use in commercial aviation (other than foreign trade) taxed at $.219   34(a)(3) & 6427(l)(4)
Line 8b Use in commercial aviation (other than foreign trade) taxed at $.244   34(a)(3) & 6427(l)(4)
Line 8c Nonexempt use in noncommercial aviation   34(a)(3) & 6427(l)(5)
Line 8d Other nontaxable uses taxed at $,244    
On a farm for farming purposes 1 34(a)(3), 6427(c), 6427(l)(4)(B) & 6430
In foreign trade 9 34(a)(3), 4221(a)(2) 6427(l)(4)(B) & 6430
Certain helicopter and fixed wing aircraft uses 10 34(a)(3), 6427(d), 6427(l)(4)(B) & 6430
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 34(a)(3), 4221(a)(6), 6427(l)(5)(B) & 6430
Exclusive use by a nonprofit education organization 13 34(a)(3), 4221(a)(5), 6427(l)(5)(B) & 6430
Exclusive use by a state, political subdivision of a state, or the District of Columbia 14 34(a)(3), 4221(a)(4), 6427(l)(6) & 6430
In an aircraft owned by a aircraft museum 15 34(a)(3), 6427(d), 6427(l)(5)(B) & 6430
In a military aircraft 16 34(a)(3), 6427(d), 6427(l)(5)(B) & 6430
Line 8e Other nontaxable uses taxed at $.219    
On a farm for farming purposes 1 34(a)(3), 6427(c) & 6427(l)(5)(B)
In foreign trade 9 34(a)(3), 4221(a)(2) & 6427(l)(5)(B)
Certain helicopter and fixed wing aircraft uses 10 34(a)(3), 6427(d) & 6427(l)(5)(B)
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 34(a)(3), 4221(a)(6) & 6427(l)(5)(B)
Exclusive use by a nonprofit education organization 13 34(a)(3), 4221(a)(5) & 6427(l)(5)(B)
Exclusive use by a state, political subdivision of a state, or the District of Columbia 14 34(a)(3), 4221(a)(4) & 6427(l)(6)
In an aircraft owned by a aircraft museum 15 34(a)(3), 6427(d) & 6427(l)(5)(B)
In a military aircraft 16 34(a)(3), 6427(d) & 6427(l)(5)(B)
Line 9 Alcohol Fuel Mixture Credit    
Line 9a Alcohol Fuel Mixtures containing ethanol   34(a)(3), 6426(b)(2)(A) & 6427(e)
Line 9b Alcohol Fuel Mixtures containing alcohol (other than ethanol)   34(a)(3), 6426(b)(2)(B) & 6427(e)
Line 10 Biodiesel Mixture Credit    
Line 10a Biodiesel (other than agri-biodiesel) Fuel Mixtures   34(a)(3), 6426(c)(1)(A) & 6427(e)
Line 10b Agri-biodiesel Fuel Mixtures   34(a)(3), 6426(c)(1)(B) & 6427(e)
Line 10c Renewable diesel mixtures   34(a)(3), 40A(f), 45K(c)(3), 6426(c) & 6427(e)
Line 11 Nontaxable Use of Alternative Fuel (after September 30, 2006)    
Line 11a Liquefied petroleum gas (LPG)    
On a farm for farming purpose 1 34(a)(3), 4041(a)(2), 6420(c), 6427(a), 6427(c) & 6430*
Off-highway business use 2 34(a)(3), 4041(a)(2), 4041(b)(1), 6427(a) & 6430*
Boat engaged in commercial fishing 4 34(a)(3), 4041(a)(2), 4041(g)(1), 6427(a) & 6430*
In certain intercity or local buses 5 34(a)(3), 4041(a)(2), 6427(a), 6427(b)(2)(C) & 6430*
In a qualified local bus 6 34(a)(3), 4041(a)(2), 4041(a)(2), 6427(b)(2)(D) & 6430*
In a bus transporting students and employees of schools 7 34(a)(3), 4041(a)(2), 6427(a), 6427(b)(1)(B), 6430*
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 34(a)(3), 4041(a)(2), 4041(g)(5), 6427(a) and 6430*
Exclusive use by a nonprofit education organization 13 34(a)(3), 4041(a)(2), 4041(g)(4), 6427(a) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 34(a)(3), 4041(a)(2), 4041(g)(2), 6427(a) & 6430*
In an aircraft or vehicle owned by aircraft museum 15 34(a)(3), 4041(a)(2), 4041(h), 6427(a) & 6430*
Line 11b "P" Series fuels    
On a farm for farming purpose 1 34(a)(3), 4041(a)(2), 6420(c), 6427(a), 6427(c) & 6430*
Off-highway business use 2 34(a)(3), 4041(a)(2), 4051(b)(2), 6427(a) & 6430*
Boat engaged in commercial fishing 4 34(a)(3), 4041(a)(2), 4041(g)(1), 6427(a) & 6430*
In certain intercity or local buses 5 34(a)(3), 4041(a)(2), 6427(a), 6427(b)(2)(C) & 6430*
In a qualified local bus 6 34(a)(3), 4041(a)(2), 6427(a) 6427(b)(2)(D) & 6430*
In a bus transporting students and employees of schools 7 34(a)(3), 4041(a)(2), 6427(a), 6427(b)(1)(B), & 6430*
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 34(a)(3), 4041(a)(2), 4041(g)(5), 6427(a) & 6430*
Exclusive use by a nonprofit education organization 13 34(a)(3), 4041(a)(2), 4041(g)(4), 6427(a) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 34(a)(3), 4041(a)(2), 4041(g)(2), 6427(a) & 6430*
In an aircraft or vehicle owned by aircraft museum 15 34(a)(3), 4041(a)(2), 4041(h), 6427(a) & 6430*
Line 11c Compressed natural gas (CNG) (GGE = 126.67 cu. ft.)    
On a farm for farming purpose 1 34(a)(3), 4041(a)(3), 6420(c), 6427(c) & 6427(a)
Off-highway business use 2 34(a)(3), 4041(a)(3), 4041(b)(2) & 6427(a),
Boat engaged in commercial fishing 4 34(a)(3), 4041(a)(3), 4041(g)(1) & 6427(a)
In certain intercity or local buses 5 34(a)(3), 4041(a)(3), 6427(a) & 6427(b)(2)(C)
In a qualified local bus 6 34(a)(3), 4041(a)(3), 6427(a) & 6427(b)(2)(D)
In a bus transporting students and employees of schools 7 34(a)(3), 4041(a)(3), 6427(a) & 6427(b)(1)(B)
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 34(a)(3), 4041(a)(3), 4041(g)(5), & 6427(a)
Exclusive use by a nonprofit education organization 13 34(a)(3), 4041(a)(3), 4041(g)(4) &, 6427(a)
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 34(a)(3), 4041(a)(3), 4041(g)(2) &, 6427(a)
In an aircraft or vehicle owned by aircraft museum 15 34(a)(3), 4041(a)(3), 4041(h), & 6427(a)
Line 11d Liquefied hydrogen    
On a farm for farming purpose 1 34(a)(3), 4041(a)(2), 6420(c), 6427(a), 6427(c) & 6430*
Off-highway business use 2 34(a)(3), 4041(a)(2), 4041(b)(2), 6427(a) & 6430*
Boat engaged in commercial fishing 4 34(a)(3), 4041(a)(2), 4041(g)(1), 6427(a) & 6430*
In certain intercity or local buses 5 34(a)(3), 4041(a)(2), 6427(a), 6427(b)(2)(C) & 6430*
In a qualified local bus 6 34(a)(3), 4041(a)(2), 6427(a) 6427(b)(2)(D) & 6430*
In a bus transporting students and employees of schools 7 34(a)(3), 4041(a)(2), 6427(a), 6427(b)(1)(B) &6430*
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 34(a)(3), 4041(a)(2), 4041(g)(5), 6427(a) and 6430*
Exclusive use by a nonprofit education organization 13 34(a)(3), 4041(a)(2), 4041(g)(4), 6427(a) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 34(a)(3), 4041(a)(2), 4041(g)(2), 6427(a) & 6430*
In an aircraft or vehicle owned by aircraft museum 15 34(a)(3), 4041(a)(2), 4041(h), 6427(a) & 6430*
Line 11e Any liquid fuel derived from coal (including peat) through the Fischer - Tropsch process    
On a farm for farming purpose 1 34(a)(3), 4041(a)(2), 6420(c), 6427(a), 6427(c) & 6430*
Off-highway business use 2 34(a)(3), 4041(a)(2), 4041(b)(2), 6427(a) & 6430*
Boat engaged in commercial fishing 4 34(a)(3), 4041(a)(2), 4041(g)(1), 6427(a) & 6430*
In certain intercity or local buses 5 34(a)(3), 4041(a)(2), 6427(a), 6427(b)(2)(C) & 6430*
In a qualified local bus 6 34(a)(3), 4041(a)(2), 6427(a) 6427(b)(2)(D) & 6430*
In a bus transporting students and employees of schools 7 34(a)(3), 4041(a)(2), 6427(a), 6427(b)(1)(B), & 6430*
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 34(a)(3), 4041(a)(2), 4041(g)(5), 6427(a) and 6430*
Exclusive use by a nonprofit education organization 13 34(a)(3), 4041(a)(2), 4041(g)(4), 6427(a) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 34(a)(3), 4041(a)(2), 4041(g)(2), 6427(a) & 6430*
In an aircraft or vehicle owned by aircraft museum 15 34(a)(3), 4041(a)(2), 4041(h), 6427(a) & 6430*
Line 11f Liquid hydrocarbons derived from biomass    
On a farm for farming purpose 1 34(a)(3), 4041(a)(2), 6420(c), 6427(a), 6427(c) & 6430*
Off-highway business use 2 34(a)(3), 4041(a)(2), 4041(b)(2), 6427(a) & 6430*
Boat engaged in commercial fishing 4 34(a)(3), 4041(a)(2), 4041(g)(1), 6427(a) & 6430*
In certain intercity or local buses 5 34(a)(3), 4041(a)(2), 6427(a), 6427(b)(2)(C) & 6430*
In a qualified local bus 6 34(a)(3), 4041(a)(2), 6427(a) 6427(b)(2)(D) & 6430*
In a bus transporting students and employees of schools 7 34(a)(3), 4041(a)(2), 6427(a), 6427(b)(1)(B), 6430*
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 34(a)(3), 4041(a)(2), 4041(g)(5), 6427(a) and 6430*
Exclusive use by a nonprofit education organization 13 34(a)(3), 4041(a)(2), 4041(g)(4), 6427(a) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 34(a)(3), 4041(a)(2), 4041(g)(2), 6427(a) & 6430*
In an aircraft or vehicle owned by aircraft museum 15 34(a)(3), 4041(a)(2), 4041(h), 6427(a) & 6430*
Line 11g Liquefied natural gas    
On a farm for farming purpose 1 34(a)(3), 4041(a)(2), 6420(c), 6427(a), 6427(c) & 6430*
Off-highway business use 2 34(a)(3), 4041(a)(2), 4041(b)(2), 6427(a) & 6430*
Boat engaged in commercial fishing 4 34(a)(3), 4041(a)(2), 4041(g)(1), 6427(a)
In certain intercity or local buses 5 34(a)(3), 4041(a)(2), 6427(a), 6427(b)(2)(C) & 6430*
In a qualified local bus 6 34(a)(3), 4041(a)(2), 6427(a) 6427(b)(2)(D) & 6430*
In a bus transporting students and employees of schools 7 34(a)(3), 4041(a)(2), 6427(a), 6427(b)(1)(B), 6430*
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 34(a)(3), 4041(a)(2), 4041(g)(5), 6427(a) and 6430*
Exclusive use by a nonprofit education organization 13 34(a)(3), 4041(a)(2), 4041(g)(4), 6427(a) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 34(a)(3), 4041(a)(2), 4041(g)(2), 6427(a) & 6430*
In an aircraft or vehicle owned by aircraft museum 15 34(a)(3), 4041(a)(2), 4041(h), 6427(a) & 6430*
Line 12 Alternative Fuel Credit or Alternative Fuel Mixture Credit (after September 30, 2006)    
Line 12a Liquefied petroleum gas (LPG)   34(a)(3), 4041(a)(2),6426(a), 6426(d)(2)(A), 6426(e), & 6427(e)
Line 12b "P" series fuels   34(a)(3), 4041(a)(2), 6426(a), 6426(d)(2)(A), 6426(e), & 6427(e)
Line 12c Compressed natural gas   34(a)(3), 4041(a)(3), 6426(a), 6426(d)(2)(A), 6426(e), & 6427(e)
Line 12d Liquefied hydrogen   34(a)(3), 4041(a)(2), 6426(a), 6426(d)(2)(A), 6426(e), & 6427(e)
Line 12e Any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process   34(a)(3), 4041(a)(2), 6426(a), 6426(d)(2)(A), 6426(e), & 6427(e)
Line 12f Liquid hydrocarbons derived from biomass   34(a)(3), 45K(c)(3), 4041(a)(2), 6426(a), 6426(d)(2)(A), 6426(e), & 6427(e)
Line 12g Liquefied natural gas (LNG)   34(a)(3), 4041(a)(2), 6426(a), 6426(d)(2)(A), 6426(e), & 6427(e)
Line 13 Registered Credit Card    
Line 13a Diesel fuel sold for the exclusive use of a state or local government   34(a)(3), 6416(a)(4)(B), 6427(l)(5)(D) & 6430
Line 13b Kerosene sold for the exclusive use of a state or local government   34(a)(3), 6416(a)(4)(B), 6427(l)(5)(D)& 6430
Line 13c Kerosene for use in aviation sold for the exclusive use of a state or local government   34(a)(3), 6416(a)(4)(B), 6427(l)(5)(D)& 6430
Line 14 Nontaxable Use of Diesel-Water Emulsion    
Line 14a Nontaxable Use of Diesel-Water Emulsion    
On a farm for farming purpose 1 34(a)(3), 6427(c), 6427(l), 6427(m) & 6430*
Off-highway business use 2 34(a)(3), 4041(b)(2), 6427(l), 6427(m) & 6430*
In certain intercity or local buses 5 34(a)(3), 6427(b), 6427(l), 6427(m), & 6430*
In a qualified local bus 6 34(a)(3), 6427(b), 6427(l), 6427(m) & 6430*
In a bus transporting students and employees of schools 7 34(a)(3), 6427(b), 6427(l), 6427(m) & 6430*
For diesel -water fuel emulsion used other than as a fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway business use) 8 34(a)(3), 6427(l), 6427(m) & 6430*
Exclusive use by a blood collector organization (beginning after December 31, 2006) 11 34(a)(3), 4041(g)(5), 6427(l), 6427(m) & 6430*
Exclusive use by a nonprofit education organization 13 34(a)(3), 4041(g)(4), 6427(l) 6427(m) & 6430*
Exclusive use by a state, a political subdivision of a state or the District of Columbia 14 34(a)(3), 4041(g)(2), 4041(g)(4), 6427(l) 6427(m) & 6430*
In an aircraft or vehicle owned by aircraft museum 15 34(a)(3), 4041(h), 6427(d), 6427(l) 6427(m) & 6430*
Line 14b Exported   34(a)(4), 4041(g)(3), 6427(l) 6427(m), & 6430
Line 15 Diesel - Water Emulsion Blending    
Line 15 Blender Credit   34(a)(4) & 6427(m)
Line 16 Exported Dyed Fuels    
Line 16a Exported dyed diesel fuel   34(a)(4), & 6427(l)(1)
Line 169b Exported dyed kerosene   34(a)(4), & 6427(l)(1)
Line 17 Leaking Underground Storage Tank (LUST) Tax    
Line 17a LUST tax on aviation fuels used in foreign trade   34(a)(4) & 6430***
Line 17b LUST tax on aviation fuels used in trains and inland waterways   34(a)(4), & 6430***

Note:

*After 9/30/2005 IRC Section 6430 denies credits or refunds on Leaking Underground Storage Tank Tax except for Export. . After 12/29/2008 Leaking Underground Storage Tank Tax was allowed as a credit retroactive to 9/30/2005 for use in foreign trade. Additionally there was no longer a double tax for Leaking Underground Storage Tank Tax for use in trains and inland waterways .

Note:

**There is no provision in IRC Section 6416(b)(4) for an income tax credit

Note:

***On December 29, 2007 the Technical Corrections Act of 2007 allows credits or refunds on Leaking Underground Storage Tank Tax on fuels used in foreign trade, trains and inland waterways retroactive to 10/1/2005. .

Note:

**** Safe Accountable Flexible Transportation Equity Act: Legacy for Users Act redesignated Code Section 4041(a)(2)(B)(ii) after 9/30/2006 for Alternative Fuels rather than Liquefied Petroleum Gas .

Exhibit 4.24.8-5  (08-13-2008)
Filing Due Dates

TYPE OF CLAIM FILING METHOD CLAIM DUE DATE* CITE
Nontaxable Use of Fuels Form 8849 By the last day of the quarter immediately following the latest quarter included on the claim IRC §§ 6421(d)(2) and 6427(i)(2)
Nontaxable Use of Fuels Form 720 Sch C By the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC §§ 6421(d)(2), 6011, 6427(i)(2), 6501, and 6511
Nontaxable Use of Fuels Form 4136 By the normal statute date for filing a claim for credit or refund of overpayment on the income tax return for the tax year IRC §§ 6421(d)(1), 6427(i)(2), 6501, and 6511
Nontaxable Use of Fuels Annual Form 8849 By 3 years from the last day of the (income tax exempt) organization's fiscal year IRC §§ 6421(i), 6427(k), TR § 48.6421-3(b)
Nontaxable Use of Fuels - Mobile Machinery Exception Form 4136 For tax years beginning AFTER October 22, 2004, by the normal statute date for filing a claim for credit or refund of overpayment on the income tax return for the tax year IRC §§ 6421(e)(2)(c), 6501, and 6511
Nontaxable Use of Gasoline on a Farm Form 4136 By the normal statute date for filing a claim for credit or refund of overpayment on the income tax return for the tax year IRC §§ 6420(b), 6501 and 6511
Nontaxable Use of Aviation Grade Kerosene Form 8849 AFTER December 31, 2004 and BEFORE October 1, 2005, by the last day of the quarter immediately following the latest quarter included on the claim IRC § 6427(i)(2)
Nontaxable Use of Aviation Grade Kerosene Form 720 Sch C AFTER December 31, 2004 and BEFORE October 1, 2005, by the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC §§ 6427(i)(2), 6011, 6501, and 6511
Nontaxable Use of Aviation Grade Kerosene Form 4136 AFTER December 31, 2004 and BEFORE October 1, 2005, by the normal statute date for filing a claim for credit or refund of overpayment on the income tax return for the tax year IRC §§ 6427(i)(2), 6501, and 6511
Nontaxable Use of Diesel Fuel on a Farm Form 8849 AFTER September 30, 2005, by the last day of the quarter immediately following the latest quarter included on the claim IRC § 6427(i)(2)
Nontaxable Use of Diesel Fuel on a Farm Form 720 Sch C AFTER September 30, 2005, by the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC §§ 6427(i)(2), 6011, 6501, and 6511
Nontaxable Use of Diesel Fuel on a Farm Form 4136 AFTER September 30, 2005, by the normal statute date for filing a claim for credit or refund of overpayment on the income tax return for the tax year IRC §§ 6427(i)(2), 6501, and 6511
Export of Dyed Fuel Form 8849 AFTER September 30, 2005, by the last day of the quarter immediately following the latest quarter included on the claim IRC § 6427(i)(2)
Export of Dyed Fuel Form 720 Sch C AFTER September 30, 2005, by the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC §§ 6427(i)(2), 6011, 6501, and 6511
Export of Dyed Fuel Form 4136 AFTER September 30, 2005, by the normal statute date for filing a claim for credit or refund of overpayment on the income tax return for the tax year IRC §§ 6427(i)(2), 6501, and 6511
Nontaxable Use of Kerosene in Aviation Form 8849 AFTER September 30, 2005, by the last day of the quarter immediately following the latest quarter included on the claim IRC § 6427(i)(2)
Nontaxable Use of Kerosene in Aviation Form 720 Sch C AFTER September 30, 2005, by the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC §§ 6427(i)(2), 6011, 6501, and 6511
Nontaxable Use of Kerosene in Aviation Form 4136 AFTER September 30, 2005, by the normal statute date for filing a claim for credit or refund of overpayment on the income tax return for the tax year IRC §§ 6427(i)(2), 6501, and 6511
Nontaxable Use of Diesel-Water Fuel Emulsion Form 8849 AFTER December 31, 2005, by the last day of the quarter immediately following the latest quarter included on the claim IRC § 6427(i)(2)
Nontaxable Use of Diesel-Water Fuel Emulsion Form 720 Sch C AFTER December 31, 2005, by the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC §§ 6427(i)(2), 6011, 6501, and 6511
Nontaxable Use of Diesel-Water Fuel Emulsion Form 4136 AFTER December 31, 2005, by the normal statute date for filing a claim for credit or refund of overpayment on the income tax return for the tax year IRC §§ 6427(i)(2), 6501, and 6511
Nontaxable Use of Liquefied Petroleum Gas (LPG) Form 8849 BEFORE October 1, 2006, by the last day of the quarter immediately following the latest quarter included on the claim IRC § 6427(i)(2)
Nontaxable Use of Liquefied Petroleum Gas (LPG) Form 720 Sch C BEFORE October 1, 2006, by the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC §§ 6427(i)(2), 6011, 6501, and 6511
Nontaxable Use of Liquefied Petroleum Gas (LPG) Form 4136 BEFORE October 1, 2006, by the normal statute date for filing a claim for credit or refund of overpayment on the income tax return for the tax year IRC §§ 6427(i)(2), 6501, and 6511
Nontaxable Use of Alternative Fuel Form 8849 AFTER September 30, 2006, by the last day of the quarter immediately following the latest quarter included on the claim IRC § 6427(i)(2)
Nontaxable Use of Alternative Fuel Form 720 Sch C AFTER September 30, 2006, by the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC §§ 6427(i)(2), 6011, 6501, and 6511
Nontaxable Use of Alternative Fuel Form 4136 AFTER September 30, 2006, by the normal statute date for filing a claim for credit or refund of overpayment on the income tax return for the tax year IRC §§ 6427(i)(2), 6501, and 6511
Registered Ultimate Vendor (Diesel Fuel or Kerosene) or Registered Ultimate Vendor - Blocked Pump (Kerosene) Form 8849 By the last day of the quarter immediately following the earliest quarter included in the claim. IRC §§ 6427(i)(4), 6501 and 6511
 
Registered Ultimate Vendor (Diesel Fuel or Kerosene) or Registered Ultimate Vendor - Blocked Pump (Kerosene) Form 720 Sch C By the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC §§ 6427(i)(4), 6011, 6501 and 6511  
Registered Ultimate Vendor (Diesel Fuel or Kerosene) or Registered Ultimate Vendor - Blocked Pump (Kerosene) Form 4136 By the normal statute date for filing a claim for credit or refund of overpayment on the income tax return for the tax year IRC §§ 6427(i)(1), 6501, and 6511  
Registered Ultimate Vendor (Diesel Fuel or Kerosene) or Registered Ultimate Vendor - Blocked Pump (Kerosene). Form 8849 By the last day of the quarter immediately following the earliest quarter included in the claim. AFTER September 30, 2005 does not include sales of Diesel Fuel to Farmers IRC § 6427(i)(4)  
 
Registered Ultimate Vendor (Diesel Fuel or Kerosene) or Registered Ultimate Vendor - Blocked Pump (Kerosene). Form 720 Sch C By the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. AFTER September 30, 2005 does not include sales of Diesel Fuel to Farmers IRC §§ 6427(i)(4), 6011, 6501 and 6511  
Registered Ultimate Vendor (Diesel Fuel or Kerosene) or Registered Ultimate Vendor - Blocked Pump (Kerosene). Form 4136 By the normal statute date for filing a claim for credit or refund of overpayment on the income tax return for the tax year. AFTER September 30, 2005 does not include sales of Diesel Fuel to Farmers IRC §§ 6427(i)(1), 6501, and 6511  
Registered Ultimate Vendor that sells aviation-grade kerosene for a non-taxable use or any use in commercial aviation. Form 8849 AFTER December 31, 2004 and BEFORE October 31, 2005. By the last day of the quarter immediately following the earliest quarter included in the claim IRC § 6427(i)(4)  
Registered Ultimate Vendor that sells aviation-grade kerosene for a non-taxable use or any use in commercial aviation. Form 720 Sch C AFTER December 31, 2004 and BEFORE October 31, 2005. By the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC §§ 6427(i)(4), 6011, 6501 and 6511  
Registered Ultimate Vendor that sells aviation-grade kerosene for a non-taxable use or any use in commercial aviation Form 4136 AFTER December 31, 2004 and BEFORE October 31, 2005. By the normal statute date for filing a claim for credit or refund of overpayment on the income tax return for the tax year IRC §§ 6427(i)(1), 6501, and 6511  
Registered Ultimate Vendor that sells undyed diesel fuel or undyed kerosene for certain intercity and local buses Form 8849 AFTER December 31, 2004. By the last day of the quarter immediately following the earliest quarter included in the claim IRC § 6427(i)(4)  
Registered Ultimate Vendor that sells undyed diesel fuel or undyed kerosene for certain intercity and local buses Form 720 Sch C AFTER December 31, 2004. By the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC §§ 6427(i)(4), 6011, 6501 and 6511  
Registered Ultimate Vendor that sells undyed diesel fuel or undyed kerosene for certain intercity and local buses Form 4136 AFTER December 31, 2004. By the normal statute date for filing a claim for credit or refund of overpayment on the income tax return for the tax year IRC §§ 6427(i)(1), 6501, and 6511  
Registered Ultimate Vendor that sells gasoline (including aviation gasoline) to a state or local government for its exclusive use or to a nonprofit education organization for its exclusive use. Form 8849 AFTER December 31, 2004. By the last day of the quarter immediately following the earliest quarter included in the claim IRC § 6416(a)(4)(C), and 6427(i)(4)  
Registered Ultimate Vendor that sells gasoline (including aviation gasoline) to a state or local government for its exclusive use or to a nonprofit education organization for its exclusive use Form 720 Sch C AFTER December 31, 2004. By the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC §§ 6416(a)(4)(C), 6427(i)(4), 6011, 6501 and 6511  
Registered Ultimate Vendor of Kerosene for Use in Aviation Form 8849 AFTER September 30, 2005. By the last day of the quarter immediately following the earliest quarter included in the claim IRC § 6427(i)(4)  
Registered Ultimate Vendor of Kerosene for Use in Aviation Form 720 Sch C AFTER September 30, 2005. By the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC §§ 6427(i)(4), 6011, 6501 and 6511  
Registered Ultimate Vendor of Kerosene for Use in Aviation Form 4136 AFTER September 30, 2005. By the normal statute date for filing a claim for credit or refund of overpayment on the income tax return for the tax year IRC §§ 6427(i)(1), 6501, and 6511  
Gasoline Wholesale Distributor Form 8849 BEFORE January 01, 2005. By the normal statute date for filing a claim for credit or refund of overpayment on the Form 720 on which the tax was paid to the IRS. IRC § 6511  
Gasohol Blender Form 8849 BEFORE January 01, 2005. By the last day of the quarter immediately following the earliest quarter included in the claim. IRC § 6427(i)(3)  
Gasohol Blender Form 720 Sch C BEFORE January 01, 2005. By the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC §§ 6427(i)(3), 6011, 6501 and 6511  
Gasohol Blender Form 4136 BEFORE January 01, 2005 By the normal statute date for filing a claim for credit or refund of overpayment on the income tax return for the tax year IRC § 6427(k), ), 6501 and 6511  
Alcohol Fuel and Biodiesel Fuel Mixtures Form 8849 AFTER December 31, 2004. By the last day of the quarter immediately following the earliest quarter included in the claim IRC § 6427(i)(3)  
Alcohol Fuel and Biodiesel Fuel Mixtures Form 720 Sch C AFTER December 31, 2004. By the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC §§ 6427(i)(3), 6011, 6501 and 6511  
Alcohol Fuel and Biodiesel Fuel Mixtures Forms 4136, 6478 and 8864 AFTER December 31, 2004. By the normal statute date for filing a claim for credit or refund of overpayment on the income tax return for the tax year IRC §§ 6427(i)(1), 6501 and 6511  
Renewable Diesel Fuel Mixtures Form 8849 AFTER December 31, 2005. By the last day of the quarter immediately following the earliest quarter included in the claim IRC § 6427(i)(3)  
Renewable Diesel Fuel Mixtures Form 720 Sch C AFTER December 31, 2005. By the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC §§ 6427(i)(3), 6011, 6501 and 6511  
Renewable Diesel Fuel Mixtures Forms 4136 and 8864 AFTER December 31, 2005. By the normal statute date for filing a claim for credit or refund of overpayment on the income tax return for the tax year IRC §§ 6427(i)(3), 6501 and 6511  
Alternative Fuel Mixture Credit Form 8849 AFTER September 30, 2006. By the last day of the quarter immediately following the earliest quarter included in the claim IRC § 6427(i)(3)  
Alternative Fuel Mixture Credit Form 720 Sch C AFTER September 30, 2006. By the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC §§ 6427(i)(3), 6011, 6501 and 6511  
Alternative Fuel Mixture Credit Form 4136 AFTER September 30, 2006. By the normal statute date for filing a claim for credit or refund of overpayment on the income tax return for the tax year IRC §§ 6427(i)(1), 6501 and 6511  
Alternative Fuel Credit Form 8849 AFTER December 29, 2007 retroactive to September 30, 2006. By the last day of the quarter immediately following the earliest quarter included in the claim IRC § 6427(i)(3)  
Alternative Fuel Credit Form 720 Sch C AFTER December 29, 2007 retroactive to September 30, 2006. By the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC §§ 6427(i)(3), 6011, 6501 and 6511  
Alternative Fuel Credit Form 4136 AFTER September 30, 2006. By the normal statute date for filing a claim for credit or refund of overpayment on the income tax return for the tax year IRC §§ 6427(i)(1), 6501 and 6511  
§ 4081(e) Claims Form 8849 The claim must be filed within 3 years from the time the return for the second tax was filed or two years from the time the second tax was paid to the government. IRC § 6511  
3rd Party Form 720 Tax (Such as, tires, various other taxes under § 6416 and etc.) Form 8849 By the normal statute date for filing a claim for credit or refund of overpayment on the Form 720 on which the tax was paid to the IRS. IRC § 6511 TR § 301.6511(a)-1, and Rev. Rul. 60-58  
3rd Party Form 720 Tax (Such as, tires, various other taxes under § 6416 and etc.) Form 720 Sch C By the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC §§ 6416(d), 6011, 6501 and 6511  
§ 4091(d) Claims Form 8849 BEFORE January 01, 2005. The claim must be filed within 3 years from the time the return for the second tax was filed or two years from the time the second tax was paid to the government. IRC § 6511  
Collected Taxes - Communications, Transportation of Persons and Property Form 8849 By the normal statute date for filing a claim for credit or refund of overpayment on the Form 720 on which the tax was paid to the IRS. IRC § 6415(a) and 6415(b)  
Collected Taxes - Communications, Transportation of Persons and Property Form 720 Sch C By the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC § 6415(a) and 6415(b)  
Diesel-Water Fuel Emulsion Form 8849 AFTER December 31, 2005. By the last day of the quarter immediately following the earliest quarter included in the claim IRC § 6427(i)(3)  
Diesel-Water Fuel Emulsion Form 720 Sch C AFTER December 31, 2005. By the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC §§ 6427(i)(2), 6011, 6501 and 6511  
Diesel-Water Fuel Emulsion Form 4136 AFTER December 31, 2005. By the normal statute date for filing a claim for credit or refund of overpayment on the income tax return for the tax year IRC §§ 6427(i)(1), 6501 and 6511  
Form 2290 Form 8849 By 3 years of the filing of the return to which the claim relates, or 2 years from when the tax reported on the return was paid whichever is later. IRC §§ 6501 and 6511  
Form 730 Form 8849 By 3 years of the filing of the return to which the claim relates, or 2 years from when the tax reported on the return was paid whichever is later. IRC §§ 6501 and 6511  
Form 11C Form 8849 By 3 years of the filing of the return to which the claim relates, or 2 years from when the tax reported on the return was paid whichever is later. IRC §§ 6501 and 6511  
Registered Credit Card Issuers - Diesel Fuel, Kerosene, and Kerosene used in Aviation Form 8849 AFTER December 31, 2005. By the last day of the quarter immediately following the earliest quarter included in the claim IRC §§ 6427(i)(4)  
Registered Credit Card Issuers - Diesel Fuel, Kerosene, and Kerosene used in Aviation Form 720 Sch C AFTER December 31, 2005. By the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC §§ 6427(i)(4), 6011, 6501, and 6511  
Registered Credit Card Issuers - Diesel Fuel, Kerosene, and Kerosene used in Aviation Form 4136 AFTER December 31, 2005. By the normal statute date for filing a claim for credit or refund of overpayment on the income tax return for the tax year IRC §§ 6427(i)(4), 6501, and 6511  
Registered Credit Card Issuers - Aviation Gasoline and Gasoline Form 8849 AFTER December 31, 2005. By the last day of the quarter immediately following the earliest quarter included in the claim IRC §§ 6416(a)(4)(c) and 6427(i)(4)  
Registered Credit Card Issuers - Aviation Gasoline and Gasoline Form 720 Sch C AFTER December 31, 2005. By the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC §§ 6416(a)(4)(c) 6427(i)(4), 6011, 6501, and 6511  
Registered Credit Card Issuers - Aviation Gasoline and Gasoline Form 4136 AFTER December 31, 2005. By the normal statute date for filing a claim for credit or refund of overpayment on the income tax return for the tax year IRC §§ 6416(a)(4)(c) 6427(i)(4), 6501, and 6511  
Ultimate Purchaser of diesel fuel, kerosene, kerosene for use in aviation by State and Local Governments with credit card when issuer is not registered Form 8849 AFTER December 31, 2005. By the last day of the quarter immediately following the earliest quarter included in the claim IRC §§ 6427(i)(4)  
Ultimate Purchaser of diesel fuel, kerosene, kerosene for use in aviation by State and Local Governments with credit card when issuer is not registered Form 720 Sch C AFTER December 31, 2005. By the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC §§ 6427(i)(4), 6011, 6501, and 6511  
Ultimate Purchaser of aviation gasoline and gasoline by State and Local Governments with credit card when issuer is not registered Form 8849 AFTER December 31, 2005. By the last day of the quarter immediately following the earliest quarter included in the claim IRC §§ 6416(a)(4)(c) and 6427(i)(4)  
Ultimate Purchaser of aviation gasoline and gasoline by State and Local Governments with credit card when issuer is not registered Form 720 Sch C AFTER December 31, 2005. By the last day of the quarter immediately following the latest quarter included on the claim. However the Form 720 is due a month after the end of the quarter. IRC §§ 6416(a)(4)(c) 6427(i)(4), 6011, 6501, and 6511  

Note:

* May not be the same as the applicable Tax Return's due date for a particular period.

Exhibit 4.24.8-6  (08-13-2008)
Statute Dates and Recovery of Erroneously Paid Claims

TYPE OF CLAIM FILING METHOD STATUTE DATE* CITE
Nontaxable Use of Fuels Form 8849 or Form 720 Sch C Assessment must be made by 3 years from the last day prescribed for filing the claim (i.e. claim due date) IRC § 6206
Nontaxable Use of Fuels Form 4136 By the normal statute date for making an assessment related to the tax return on which the credit is claimed. IRC §§ 6201 and 6501
Nontaxable Use of Fuels Annual Form 8849 (Exempt Organizations and Governmental) Assessment must be made by 3 years from the last day prescribed for filing the claim (i.e. claim due date) IRC § 6206
Nontaxable Use of Fuels - Mobile Machinery Exception Form 4136 For tax years beginning AFTER October 22, 2004, by the normal statute date related to the tax return on which the credit is claimed. IRC §§ 6201 and 6501
Nontaxable Use of Fuels - Gasoline on a Farm Form 4136 By the normal statute date for making an assessment related to the tax return on which the claim is filed. IRC §§ 6201 and 6501
Nontaxable Use of Aviation Grade Kerosene Form 8849 or Form 720 Sch C AFTER December 31, 2004 and BEFORE October 1, 2005, assessment must be made by 3 years from the last day prescribed for filing the claim (i.e. claim due date) IRC § 6206
Nontaxable Use of Aviation Grade Kerosene Form 4136 AFTER December 31, 2004 and BEFORE October 1, 2005, by the normal statute date for making an assessment related to the tax return on which the claim is filed. IRC §§ 6201 and 6501
Nontaxable Use of Fuels - Diesel Fuel on a Farm Form 8849 or Form 720 Sch C AFTER September 30, 2005. Assessment must be made by 3 years from the last day prescribed for filing the claim (i.e. claim due date) IRC § 6206
Nontaxable Use of Fuels - Diesel Fuel on a Farm Form 4136 AFTER September 30, 2005. By the normal statute date for making an assessment related to the tax return on which the credit is claimed. IRC §§ 6201 and 6501
Export of Dyed Fuel Form 8849 or Form 720 Sch C AFTER September 30, 2005. Assessment must be made by 3 years from the last day prescribed for filing the claim (i.e. claim due date) IRC § 6206
Export of Dyed Fuel Form 4136 AFTER September 30, 2005. By the normal statute date for making an assessment related to the tax return on which the credit is claimed. IRC §§ 6201 and 6501
Nontaxable Use of Kerosene in Aviation Form 8849 or Form 720 Sch C AFTER September 30, 2005, assessment must be made by 3 years from the last day prescribed for filing the claim (i.e. claim due date) IRC § 6206
Nontaxable Use of Kerosene in Aviation Form 4136 AFTER September 30, 2005, by the normal statute date for making an assessment related to the tax return on which the claim is filed. IRC §§ 6201 and 6501
Nontaxable Use of Diesel-Water Fuel Emulsion Form 8849 or Form 720 Sch C AFTER December 31, 2005, assessment must be made by 3 years from the last day prescribed for filing the claim (i.e. claim due date) IRC § 6206
Nontaxable Use of Diesel-Water Fuel Emulsion Form 4136 AFTER December 31, 2005, by the normal statute date for making an assessment related to the tax return on which the claim is filed. IRC §§ 6201 and 6501
Nontaxable Use of Liquefied Petroleum Gas (LPG) Form 8849 or Form 720 Sch C BEFORE October 1, 2006, assessment must be made by 3 years from the last day prescribed for filing the claim (i.e. claim due date) IRC § 6206
Nontaxable Use of Liquefied Petroleum Gas (LPG) Form 4136 BEFORE October 1, 2006, by the normal statute date for making an assessment related to the tax return on which the claim is filed. IRC §§ 6201 and 6501
Nontaxable Use of Alternative Fuel Form 8849 or Form 720 Sch C AFTER September 30, 2006, assessment must be made by 3 years from the last day prescribed for filing the claim (i.e. claim due date) IRC § 6206
Nontaxable Use of Alternative Fuel Form 4136 AFTER September 30, 2006, by the normal statute date for making an assessment related to the tax return on which the claim is filed. IRC §§ 6201 and 6501
Registered Ultimate Vendor (Diesel or Kerosene) or Blocked Pump (Kerosene) Form 8849 or Form 720 Sch C Assessment must be made by 3 years from the last day prescribed for filing the claim (i.e. claim due date) IRC § 6206
Registered Ultimate Vendor (Diesel or Kerosene) or Blocked Pump (Kerosene) Form 4136 By the normal statute date for making an assessment related to the tax return on which the credit is claimed. IRC §§ 6201 and 6501
Registered Ultimate Vendor (Diesel or Kerosene) or Blocked Pump (Kerosene) Form 8849 or Form 720 Sch C Assessment must be made by 3 years from the last day prescribed for filing the claim (i.e. claim due date). AFTER September 30, 2005 does not include sales of Diesel Fuel to Farmers IRC § 6206
Registered Ultimate Vendor (Diesel or Kerosene) or Blocked Pump (Kerosene) Form 4136 By the normal statute date for making an assessment related to the tax return on which the credit is claimed. AFTER September 30, 2005 does not include sales of Diesel Fuel to Farmers. IRC §§ 6201 and 6501
Registered Ultimate Vendor that sells aviation-grade kerosene for a non-taxable use or any use in commercial aviation. Form 8849 or 720 - Sch C AFTER December 31, 2004 and BEFORE October 01, 2005. Assessment must be made by 3 years from the last day prescribed for filing the claim (i.e. claim due date) IRC § 6206
Registered Ultimate Vendor that sells aviation-grade kerosene for a non-taxable use or any use in commercial aviation Form 4136 AFTER December 31, 2004 and BEFORE October 01, 2005. By the normal statute date for making an assessment related to the tax return on which the credit is claimed. IRC §§ 6201 and 6501
Registered Ultimate Vendor that sells undyed diesel fuel or undyed kerosene for certain intercity and local buses Form 8849 or Form 720 Sch C AFTER December 31, 2004. Assessment must be made by 3 years from the last day prescribed for filing the claim (i.e. claim due date). IRC § 6206
Registered Ultimate Vendor that sells undyed diesel fuel or undyed kerosene for certain intercity and local buses Form 4136 AFTER December 31, 2004. By the normal statute date for making an assessment related to the tax return on which the credit is claimed. IRC §§ 6201 and 6501
Registered Ultimate Vendor that sells gasoline (including aviation gasoline) to a state or local government for its exclusive use or to a nonprofit education organization for its exclusive use. Form 8849 or Form 720 Sch C AFTER December 31, 2004 and BEFORE January 01, 2006. NO DIRECT ASSESSMENT MAY BE MADE - A civil suit in the name of the United States must be filed to recover an erroneous refund within 2 years from the date the erroneous refund was paid; or within 5 years if the refund was due to fraud. IRC §§ 7405 and 6532(b)
Registered Ultimate Vendor that sells gasoline (including aviation gasoline) to a state or local government for its exclusive use or to a nonprofit education organization for its exclusive use. Form 8849 or Form 720 Sch C AFTER December 31, 2005. Assessment must be made by 3 years from the last day prescribed for filing the claim (i.e. claim due date). IRC § 6206
Registered Ultimate Vendor of Kerosene for Use in Aviation Form 8849 or Form 720 Sch C Form 8849 AFTER September 30, 2005. Assessment must be made by 3 years from the last day prescribed for filing the claim (i.e. claim due date). IRC § 6206
Registered Ultimate Vendor of Kerosene for Use in Aviation Form 4136 AFTER September 30, 2005. By the normal statute date for making an assessment related to the tax return on which the credit is claimed. IRC §§ 6201 and 6501
Gasoline Wholesale Distributor Form 8849 or Form 720 Sch C BEFORE January 01, 2005. NO DIRECT ASSESSMENT MAY BE MADE - A civil suit in the name of the United States must be filed to recover an erroneous refund within 2 years from the date the erroneous refund was paid; or within 5 years if the refund was due to fraud. IRC §§ 7405 and 6532(b)
Gasohol Blender Form 8849 or Form 720 Sch C BEFORE January 01, 2005. Assessment must be made by 3 years from the last day prescribed for filing the claim (i.e. claim due date) IRC § 6206
Gasohol Blender Form 4136 BEFORE January 01, 2005. By the normal statute date for making an assessment related to the tax return on which the credit is claimed. IRC §§ 6201 and 6501
Alcohol Fuel and Biodiesel Fuel Mixtures Form 8849 or Form 720 Sch C AFTER December 31, 2004. Assessment must be made by 3 years from the last day prescribed for filing the claim (i.e. claim due date) IRC § 6206
Alcohol Fuel, and Biodiesel Fuel, Mixtures Form 4136, 6478 and 8864 AFTER December 31, 2004. By the normal statute date for making an assessment related to the tax return on which the credit is claimed.. IRC §§ 6201 and 6501
Renewable Diesel Fuel Mixtures Form 8849 and Form 720 Sch C AFTER December 31, 2005. Assessment must be made by 3 years from the last day prescribed for filing the claim (i.e. claim due date) IRC § 6206
Renewable Diesel Fuel Mixtures Form 4136 AFTER December 31, 2005. By the normal statute date for making an assessment related to the tax return on which the credit is claimed. IRC §§ 6201 and 6501
Alternative Fuel Mixture Credit Form 8849 and Form 720 Sch C AFTER September 30, 2006. Assessment must be made by 3 years from the last day prescribed for filing the claim (i.e. claim due date) IRC § 6206
Alternative Fuel Mixture Credit Form 4136 AFTER September 30, 2006. By the normal statute date for making an assessment related to the tax return on which the credit is claimed. IRC §§ 6201 and 6501
Alternative Fuel Credit Form 8849 and Form 720 Sch C AFTER September 30, 2006. Assessment must be made by 3 years from the last day prescribed for filing the claim (i.e. claim due date) IRC § 6206
Alternative Fuel Credit Form 4136 AFTER September 30, 2006. By the normal statute date for making an assessment related to the tax return on which the credit is claimed. IRC §§ 6201 and 6501
§ 4081(e) Claims Form 8849 NO DIRECT ASSESSMENT MAY BE MADE - A civil suit in the name of the United States must be filed to recover an erroneous refund within 2 years from the date the erroneous refund was paid; or within 5 years if the refund was due to fraud. IRC §§ 7405 and 6532(b)
3rd Party Form 720 Tax (Such as, tires, various others under § 6416, etc.) Form 8849 NO DIRECT ASSESSMENT MAY BE MADE - A civil suit in the name of the United States must be filed to recover an erroneous refund within 2 years from the date the erroneous refund was paid; or within 5 years if the refund was due to fraud. IRC §§ 7405 and 6532(b)
Collected Taxes - Communications, Transportation of Persons and Property Form 8849 and Form 720 Sch C NO DIRECT ASSESSMENT MAY BE MADE - A civil suit in the name of the United States must be filed to recover an erroneous refund within 2 years from the date the erroneous refund was paid; or within 5 years if the refund was due to fraud. IRC §§ 7405 and 6532(b)
§ 4091(d) Claims Form 8849 BEFORE January 01, 2005. NO DIRECT ASSESSMENT MAY BE MADE - A civil suit in the name of the United States must be filed to recover an erroneous refund within 2 years from the date the erroneous refund was paid; or within 5 years if the refund was due to fraud. IRC §§ 7405 and 6532(b)
Diesel-Water Fuel Emulsion Form 8849 and Form 720 Sch C AFTER December 31, 2005. Assessment must be made by 3 years from the last day prescribed for filing the claim (i.e. claim due date) IRC § 6206
Diesel-Water Fuel Emulsion Form 4136 AFTER December 31, 2005. By the normal statute date for making an assessment related to the tax return on which the credit is claimed. IRC §§ 6201 and 6501
Form 2290 Form 8849 By the normal statute date for making an assessment related to the tax return on which the credit is claimed. IRC §§ 6201 and 6501
Form 730 Form 8849 By the normal statute date for making an assessment related to the tax return on which the credit is claimed. IRC §§ 6201 and 6501
Form 11C Form 8849 By the normal statute date for making an assessment related to the tax return on which the credit is claimed. IRC §§ 6201 and 6501
Registered Credit Card Issuers - Aviation Gasoline, Diesel Fuel, Gasoline Kerosene, and Kerosene used in Aviation Form 8849 and Form 720 Sch C AFTER December 31, 2005. Assessment must be made by 3 years from the last day prescribed for filing the claim (i.e. claim due date) IRC § 6206
Registered Credit Card Issuers - Aviation Gasoline, Diesel Fuel, Gasoline Kerosene, and Kerosene used in Aviation Form 4136 AFTER December 31, 2005. By the normal statute date for making an assessment related to the tax return on which the credit is claimed. IRC §§ 6201 and 6501
Registered Ultimate Purchaser of aviation gasoline, diesel fuel, gasoline, kerosene, kerosene for use in aviation by State and Local Governments Form 8849 and Form 720 Sch C AFTER December 31, 2005. Assessment must be made by 3 years from the last day prescribed for filing the claim (i.e. claim due date) IRC § 6206
Ultimate Purchaser of aviation gasoline, diesel fuel, gasoline, kerosene, kerosene for use in aviation by State and Local Governments with credit card when issuer is not registered Form 4136 AFTER December 31, 2005. By the normal statute date for making an assessment related to the tax return on which the credit is claimed. IRC §§ 6201 and 6501
Ultimate Purchaser of aviation gasoline, diesel fuel, gasoline, kerosene, kerosene for use in aviation by State and Local Governments with credit card when issuer is not registered Form 8849 and Form 720 Sch C AFTER December 31, 2005. Assessment must be made by 3 years from the last day prescribed for filing the claim (i.e. claim due date) IRC § 6206

Note:

* May not be the same as the applicable Tax Return's Statute Date for a particular period.


More Internal Revenue Manual