Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Use Fuel Tax Regulations
INDEX
A B C D E F H I L M N O P R S T U V W
Allowances for Pumping Liquefied Petroleum Gas . . . 1321
Annual Flat Rate Fuel Tax . . . 1325
Annual Returns . . . 1325(c)
Fee . . . 1325(a)
Identification Emblem . . . 1325(b)
Weight Unladen . . . 1325(a)
Bad Debt Losses of Vendors or Wholesalers, Credit for . . . 1331.6
Bad Debt Losses of Vendors or Wholesalers, Requirements for Claiming . . . 1331.6
Bulk Storage Facilities, Vendor Must Not Collect Fuel Tax for Deliveries Into . . . 1318
Cargo Tanks, Vehicles Fueled From . . . 1322
City, Defined . . . 1323(a)(3)
Close Proximity, Defined . . . 1323(a)(6)
Construction Equipment Within Limits of Construction Project, Use Exempt . . . 1316(d)
Consumption of Liquefied Petroleum Gas From Cargo Tanks . . . 1322
Credit for Bad Debt Losses of Vendors or Wholesalers . . . 1331.6
Credit or Refund, Tax-Paid to Vendor or Wholesaler . . . 1317
Definition of Terms
City . . . 1323(a)(3)
Close Proximity . . . 1323(a)(6)
Fuel . . . 1301
Fuel Tank . . . 1305
Highway . . . 1303
Motor Vehicle . . . 1302
Privately Operated Passenger Automobile . . . 1331.1
Suburban Area . . . 1323(a)(5)
Transit Operator . . . 1323(a)(2)
Transit Service . . . 1323(a)(1)
Urban Area . . . 1323(a)(4)
User of Fuel . . . 1304
Vendor . . . 1306
Deliveries of Fuel Into Storage Facilities, Vendor Must Not Collect Fuel Tax . . . 1318
Exempt Use of Fuel in Motor Vehicle . . . 1316
Exempt Use of Fuel, Records to Support . . . 1316
Farm Tractors, etc., Incidentally Operated on Highway, When Use Exempt . . . 1316(c)
Federal Area, Highway Within . . . 1303
Forest Highway, National or State . . . 1303
Forest Service Roads, When Use on Is Exempt . . . 1316(b)
Fuel Tank, Definition . . . 1305
Fuel
Definition of . . . 1301
Delivered Into Fuel Tanks, Authorizations to Deliver Without Collecting Tax . . . 1318
Delivered Into Fuel Tanks, Vendor's Liability for Tax . . . 1318
Exempt Uses in Motor Vehicles . . . 1316
Records to Support Exempt Use . . . 1316
Taxable Unit, Compressed Natural Gas . . . 1301
Taxable Unit, Liquid Natural Gas . . . 1301
Taxable Unit, Liquefied Petroleum Gas . . . 1301
Highway, Definition of . . . 1303
Highway, Exclusions . . . 1303
Highway Within Federal Area . . . 1303
Innocent Spouse or Registered Domestic Partner Relief from Liability . . . 1336
Lessee of Vehicle, When a User . . . 1304(b)
Lessor of Vehicle, User Record Requirements . . . 1332
Lessor Vehicle, When a User . . . 1304
Liquefied Petroleum Gas, Allowances for Pumping . . . 1321
Liquefied Petroleum Gas, Consumption in Vehicles Fueled from Cargo Tanks . . . 1322
Losses, Vendors or Wholesalers Bad Debt, Credit for . . . 1331.6
Motor Vehicle, Definition of . . . 1302
National or State Forest, Highway Within . . . 1303
Natural Gas, Compressed, Taxable Unit for . . . 1301
Natural Gas, Liquid, Taxable Unit for . . . 1301
Notice of Delinquent Account Form, Vendors or Wholesalers Bad Debts, Use of . . . 1331.6
Off-Highway Use, Exempt . . . 1316(a)
Passenger Carriers, Transit, Application of Tax . . . 1323(b)
Passenger Carriers—Transit Partial Exemption . . . 1323
Permit, Vendor's, Requirements . . . 1307
Power Take-off on Highway Motor Vehicle, Use Exempt . . . 1316(e)
Privately Operated Passenger Automobile, Definition of . . . 1331.1
Privately Operated Passenger Automobile, When Return Not Required . . . 1331.1
Pumping Allowances, Liquefied Petroleum Gas . . . 1321
Records
To Support Exempt Use . . . 1316
User, Requirements . . . 1332
Refund or Credit, Tax Paid to Vendor or Wholesaler . . . 1317
Returns
Annual Flat Rate Fuel Tax . . . 1325
Privately Operated Passenger Automobile . . . 1331.1
User . . . 1331
Weekly, by Vendor, Monthly Also Required . . . 1331.5
Sub-Haul Operator a User . . . 1304(a)
Suburban Area, Defined . . . 1323(a)(5)
Successor's Liability . . . 1334
Tax Paid to Vendor or Wholesaler, Allowance of Credit or Refund . . . 1317
Transit Operator, Defined . . . 1323(a)(2)
Transit Partial Exemption, Definitions . . . 1323(a)
Transit Passenger Carriers, Application of Taxes . . . 1323(b)
Transit Service, Defined . . . 1323(a)(1)
United States Government Not a User . . . 1304
Urban Area, Defined . . . 1323(a)(4)
User of Fuel
Defined . . . 1304
Records of, Requirements . . . 1332
Returns of . . . 1331
Vehicle Fueled from Cargo Tanks, Consumption of LPG . . . 1322
Vehicle Fuel Tank Deliveries for Off-Highway Use, Authorizations for
Exemption . . . 1320
Vehicle Fuel Tank Deliveries Without Payment of Tax, Authorizations for . . . 1319
Vendor
Credit for Bad Debt Losses . . . 1331.6
Definition . . . 1306
Liability for Fuel Tax . . . 1318
Liability for Tax, Exceptions From . . . 1318
Permit, Requirements . . . 1307
Waiver of Credit for Bad Debt Losses, Failure to List Delinquent Account Constitutes . . . 1331.6
Weekly Returns and Payments of Vendor . . . 1331.5
Wholesaler
Credit for Bad Debt Losses . . . 1331.6