Diesel fuel excise tax: farmers, state and local governments, and "registered ultimate vendors" face tax refund problems.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on June 1, 1994. The length of the article is 1171 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The refund procedures for sale of undyed diesel fuel to tax-exempt users, i.e. farmers and state and local governments, require the registered ultimate vendor to apply for the tax refund. Dyed diesel fuels can be sold without excise taxation making tax refunds unnecessary. The refund provisions have assumed that the tax-exempt users will not be charged tax, the vendor will pay the excise tax on all undyed diesel sales, and the vendor will claim a refund. Special procedures have been established to allow the registered ultimate vendors to file for the refund for periods less than the standard quarterly filing if the refund will exceed $200.

Citation Details
Title: Diesel fuel excise tax: farmers, state and local governments, and "registered ultimate vendors" face tax refund problems.
Author: David P. Culp
Publication:The Tax Adviser (Magazine/Journal)
Date: June 1, 1994
Publisher: American Institute of CPA's
Volume: 25 Issue: n6 Page: 355(2)

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