Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Use Fuel Tax Regulations

INDEX


A    B    C    D    E    F    H    I    L    M    N    O    P    R    S    T    U    V    W   


A

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)

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B

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

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C

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

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D

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

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E

Exempt Use of Fuel in Motor Vehicle . . . 1316

Exempt Use of Fuel, Records to Support . . . 1316

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F

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

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H

Highway, Definition of . . . 1303

Highway, Exclusions . . . 1303

Highway Within Federal Area . . . 1303

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I

Innocent Spouse or Registered Domestic Partner Relief from Liability . . . 1336

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L

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

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M

Motor Vehicle, Definition of . . . 1302

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N

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

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O

Off-Highway Use, Exempt . . . 1316(a)

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P

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

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R

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

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S

Sub-Haul Operator a User . . . 1304(a)

Suburban Area, Defined . . . 1323(a)(5)

Successor's Liability . . . 1334

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T

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)

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U

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

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V

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

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W

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