(Rev 6/2006)
Introduction, Useful Items and Important Changes.

Excise Taxes Not Covered

Heavy Highway Vehicle Use Tax
Wagering Tax and Occupational Tax

Part 1
Fuel Taxes and Fuel Tax Credits and Refunds

Chapter 1
Fuel Taxes

Definitions

Information Returns

Registration Requirements

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

Special Motor Fuel/Alternative Fuel

Taxable Events

Compressed Natural Gas (CNG)

Taxable Events

Fuels Used on Inland Waterways

Alcohol Sold as But Not Used as Fuel

Biodiesel Sold as But Not Used as Fuel

Chapter 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

Kerosene For Use in Commercial Aviation
Sales by Registered Ultimate Vendors
Credit Card Purchases

Special Motor Fuel/Alternative Fuel

Compressed Natural Gas (CNG)

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)
For Diesel Fuel or Kerosene 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)
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)
For Use in the Production of Special Motor Fuels/Alternative Fuels (No. 17)
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

General Information
Claiming A Refund
Claiming a Credit on Form 4136
Including the Credit or Refund in Income
Example

Part 2
Excise Taxes Other Than Fuel Taxes

Chapter 3
Environmental Taxes

Oil Spill Liability Tax

ODCs

Taxable Event
Credits or Refunds
Imported Taxable Products
Floor Stocks Tax

Chapter 4
Communications and Air Transportation Taxes

Uncollected Tax Report

Communications Tax

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

Chapter 5
Manufacturers Taxes

Taxable Event

Exemptions

Requirements for Exempt Sales
Credits or Refunds

Sport Fishing Equipment

Bows, Quivers, Broadheads, and Points

Arrow Shafts

Coal

Taxable Tires

Gas Guzzler Tax

Vaccines

Chapter 6
Retail Tax on Heavy Trucks, Trailers, and Tractors

Chapter 7
Ship Passenger Tax

Chapter 8
Foreign Insurance Taxes

Chapter 9
Obligations Not in Registered Form

Part 3
Quarterly Filing Information

Chapter 10
Filing Form 720

Chapter 11
Payment of Taxes

How To Make Deposits

When To Make Deposits

Amount of Deposits

Safe Harbor Rule

Chapter 12
Penalties and Interest

Chapter 13
Examination and Appeal Procedures

Chapter 14
Rulings Program

Chapter 15
How To Get Tax Help

Chapter 16
Appendix