(Including Fuel Tax Credits and Refunds)
Revised: April 2009
Table of Contents
- Publication 510 - Introductory Material
- Part One -
Fuel Taxes and Fuel Tax Credits and Refunds
- 1.
Fuel Taxes
- Definitions
- Information Returns
- Registration Requirements
- Gasoline and Aviation Gasoline
- Diesel Fuel and Kerosene
- Diesel-Water Fuel Emulsion
- Kerosene for Use in Aviation
- Other Fuels (Including Alternative Fuels)
- Compressed Natural Gas (CNG)
- Fuels Used on Inland Waterways
- Alcohol Sold as But Not Used as Fuel
- Cellulosic Biofuel Not Used as Fuel
- Biodiesel Sold as But Not Used as Fuel
- Definitions
- 2.
Fuel Tax Credits and Refunds
- Gasoline and Aviation Gasoline
- Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)
- Diesel-Water Fuel Emulsion
- Kerosene for Use in Aviation
- Other Fuels (Including Alternative Fuels)
- Refunds of Second Tax
- Definitions of Nontaxable Uses
- On a Farm for Farming Purposes (No. 1)
- Off-Highway Business Use (No. 2)
- Export (No. 3)
- In a Boat Engaged in Commercial Fishing (No. 4)
- In Certain Intercity and Local Buses (No. 5)
- In a Qualified Local Bus (No. 6)
- In a School Bus (No. 7)
- For Diesel Fuel and Kerosene (Other Than Kerosene Used in Aviation) Used Other Than as a Fuel (No. 8)
- In Foreign Trade (No. 9)
- Certain Helicopter and Fixed-Wing Aircraft Uses (No. 10)
- Exclusive Use by a Qualified Blood Collector Organization (No. 11)
- In a Highway Vehicle Owned by the United States That is Not Used on a Highway (No. 12)
- Exclusive Use by a Nonprofit Educational Organization (No. 13)
- Exclusive Use by a State, Political Subdivision of a State, or the District of Columbia (No. 14)
- In an Aircraft or Vehicle Owned by an Aircraft Museum (No. 15)
- In Military Aircraft (No. 16)
- In Commercial Aviation (Other Than Foreign Trade)
- Use in a Train
- Alcohol Fuel Mixture Credit
- Biodiesel Mixture Credit
- Alcohol Fuel Credit
- Biodiesel Fuel Credit
- Renewable Diesel Credits
- Alternative Fuel Credits
- Filing Claims
- 1.
Fuel Taxes
- Part Two -
Excise Taxes Other Than Fuel Taxes
- 3. Environmental Taxes
- 4. Communications and Air Transportation Taxes
- 5. Manufacturers Taxes
- 6.
Retail Tax on Heavy Trucks, Trailers, and Tractors
- Highway vehicle.
- Vehicles not considered highway vehicles.
- Idling reduction device.
- Separate purchase.
- Leases.
- Exported vehicle.
- Tax on resale of tax-paid trailers and semitrailers.
- Use treated as sale.
- Sale.
- Long-term lease.
- Short-term lease.
- Related person.
- Exclusions from tax base.
- Sales not at arm's length.
- Installment sales.
- Repairs and modifications.
- Further manufacture.
- Rail trailers and rail vans.
- Parts and accessories.
- Trash containers.
- House trailers.
- Camper coaches or bodies for self-propelled mobile homes.
- Farm feed, seed, and fertilizer equipment.
- Ambulances and hearses.
- Truck-tractors.
- Concrete mixers.
- Registration requirement.
- Further manufacture.
- 7.
Ship Passenger Tax
- 8. Foreign Insurance Taxes
- 9. Obligations Not in Registered Form
- Part Three -
Quarterly Filing Information
- 10. Filing Form 720
- 11. Payment of Taxes
- 12.
Penalties and Interest
- 13. Examination and Appeal Procedures
- 14. Rulings Program
- 15. How To Get Tax Help
- 16. Appendix
- Publication 510 - Additional Material
- Index
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