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Publication 510
Excise Taxes
(Rev 03/2018)
Introduction, Useful Items and Important Changes

Excise Taxes Not Covered

Part 1
Fuel Taxes and Fuel Tax Credits and Refunds

Chapter 1
Fuel Taxes


Information Returns

Registration Requirements

Gasoline and Aviation Gasoline

Taxable Events
Gasoline Blendstocks

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

Surtax on Any Liquid Used in a Fractional Ownership Program Aircraft as Fuel

Certificate for Commercial Aviation and Exempt Uses

Other Fuels (Including Alternative Fuels)

Taxable Events

Compressed Natural Gas (CNG)

Taxable Events

Fuels Used on Inland Waterways

Cellulosic or Second Generation Biofuel Not Used as Fuel

Biodiesel Sold as But Not Used as Fuel

Chapter 2
Fuel Tax Credits and Refunds

Gasoline and Aviation Gasoline

Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)

Sales by Registered Ultimate Vendors

Diesel-Water Fuel Emulsion

Kerosene for Use in Aviation

Sales by Registered Ultimate Vendors

Other Fuels (Including Alternative Fuels)

Refunds of Second Tax

Definitions of Nontaxable Uses

Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit

Filing Claims

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

Part 2
Excise Taxes Other Than Fuel Taxes

Chapter 3
Environmental Taxes

Oil Spill Liability Tax

Ozone-Depleting Chemicals (ODCs)

Imported Taxable Products
Floor Stocks Tax

Chapter 4
Communications and Air Transportation Taxes

Uncollected Tax Report

Communications Tax

Credits or Refunds

Air Transportation Taxes

Aircraft Management Services
Transportation of Persons by Air
International Air Travel Facilities
Transportation of Property by Air
Special Rules on Transportation Taxes

Chapter 5
Manufacturers Taxes

Taxable Event


Requirements for Exempt Sales
Credits or Refunds

Sport Fishing Equipment

Bows, Quivers, Broadheads, and Points

Arrow Shafts


Taxable Tires

Gas Guzzler Tax


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

Chapter 10
Indoor Tanning Services Tax

Chapter 11
Patient-Centered Outcomes Research Fee

Part 3
Quarterly Filing Information

Chapter 12
Filing Form 720

Chapter 13
Payment of Taxes

How To Make Deposits

When To Make Deposits

Amount of Deposits

Safe Harbor Rule

Chapter 14
Penalties and Interest

Chapter 15
Examination and Appeal Procedures

Chapter 16
Rulings Program

Chapter 17
How To Get Tax Help

The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?
Low Income Taxpayer Clinics

Chapter 18