Table of Contents

• 1.   Fuel Taxes
  • Definitions
  • Information Returns
  • Registration Requirements
    • Additional information.
  • Gasoline and Aviation Gasoline
    • Taxable Events
    • Gasoline Blendstocks
    • Credits or Refunds
  • Diesel Fuel and Kerosene
    • Taxable Events
    • Dyed Diesel Fuel and Dyed Kerosene
    • Alaska and Feedstocks
    • Back-up Tax
  • Diesel-Water Fuel Emulsion
  • Kerosene for Use in Aviation
    • Taxable Events
    • Liability For Tax
    • Certificate for Commercial Aviation and Exempt Uses
    • Credits or Refunds
  • Other Fuels (Including Alternative Fuels)
    • Taxable Events
  • Compressed Natural Gas (CNG)
    • Taxable Events
  • Fuels Used on Inland Waterways
    • Fishing vessels.
    • Deep-draft ocean-going vessels.
    • Passenger vessels.
    • Ocean-going barges.
    • State or local governments.
  • Alcohol Sold as But Not Used as Fuel
  • Biodiesel Sold as But Not Used as Fuel
• 2.   Fuel Tax Credits and Refunds
  • Gasoline and Aviation Gasoline
    • Ultimate Purchasers
    • Sales by Registered Ultimate Vendors
    • Credit Card Purchases
  • Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)
    • Ultimate Purchasers
    • Sales by Registered Ultimate Vendors
    • Credit Card Purchases
  • Diesel-Water Fuel Emulsion
  • Kerosene for Use in Aviation
    • Ultimate Purchasers
    • Sales by Registered Ultimate Vendors
    • Credit Card Purchases
  • Other Fuels (Including Alternative Fuels)
  • Refunds of Second Tax
    • Optional reporting.
    • Providing information.
  • Definitions of Nontaxable Uses
    • On a Farm for Farming Purposes (No. 1)
    • Off-Highway Business Use (No. 2)
    • Export (No. 3)
    • In a Boat Engaged in Commercial Fishing (No. 4)
    • In Certain Intercity and Local Buses (No. 5)
    • In a Qualified Local Bus (No. 6)
    • In a School Bus (No. 7)
    • For Diesel Fuel and Kerosene (Other Than Kerosene Used in Aviation) Used Other Than as a Fuel (No. 8)
    • In Foreign Trade (No. 9)
    • Certain Helicopter and Fixed-Wing Aircraft Uses (No. 10)
    • Exclusive Use by a Qualified Blood Collector Organization (No. 11)
    • In a Highway Vehicle Owned by the United States That is Not Used on a Highway (No. 12)
    • Exclusive Use by a Nonprofit Educational Organization (No. 13)
    • Exclusive Use by a State, Political Subdivision of a State, or the District of Columbia (No. 14)
    • In an Aircraft or Vehicle Owned by an Aircraft Museum (No. 15)
    • In Military Aircraft (No. 16)
    • In Commercial Aviation (Other Than Foreign Trade)
    • Use in a Train
  • Alcohol Fuel Mixture Credit
    • Volume of alcohol.
  • Biodiesel Mixture Credit
  • Alcohol Fuel Credit
    • Volume of alcohol.
    • Qualified ethanol fuel production.
    • Cooperative election to allocate the small ethanol producer credit to patrons.
    • Failure to use for qualifying purposes.
  • Biodiesel Fuel Credit
    • Qualified agri-biodiesel fuel production.
    • Cooperative election to allocate the small agri-biodiesel producer credit to patrons.
    • Failure to use for qualifying purposes.
  • Renewable Diesel Credits
  • Alternative Fuel Credits
  • Filing Claims
    • General Information
    • Claiming A Refund
    • Claiming a Credit on Form 4136
    • Including the Credit or Refund in Income
    • Example