Tax Guide for Excise Taxes 2014 (Tax Bible Series 2014)

• - Fuel Taxes and Fuel Tax Credits and Refunds
o 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
 Cellulosic Biofuel Not Used as Fuel
 Biodiesel Sold as But Not Used as Fuel
o 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
 Straight Alcohol Credit
 Small Ethanol Producer Credit
 Cellulosic Biofuel Producer Credit
 Credits for Fuel Provide Incentive for United States Production
 Credits not available for some cellulosic biofuels sold or used after December 31, 2009
 How to Claim the Credit
 Mixing or Failure to Use as Fuel
 Biodiesel Fuel Credit
 Straight Biodiesel Credit
 Small Agri-Biodiesel Producer Credit
 Credits for Fuel Provide Incentive for United States Production
 How to Claim the Credit
 Mixing or Failure to Use as Fuel
 Renewable Diesel Credits
 Alternative Fuel Credits
 Filing Claims
 General Information
 Claiming A Refund
 Claiming a Credit on Form 4136
 Including the Credit or Refund in Income
 Example
• Part Two - Excise Taxes Other Than Fuel Taxes
o 3. Environmental Taxes
 Oil Spill Liability Tax
 ODCs
 Taxable Event
 Credits or Refunds
 Imported Taxable Products
 Floor Stocks Tax
o 4. Communications and Air Transportation Taxes
 Uncollected Tax Report
 Communications Tax
 Local-only service.
 Private communication service.
 Exemptions
 Credits or Refunds
 Air Transportation Taxes
 Transportation of Persons by Air
 International Air Travel Facilities
 Transportation of Property by Air
 Special Rules on Transportation Taxes
 Credits or Refunds
o 5. M