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On the Federal Excise Tax Exemption for U.S. Gasoline Exports


On the Federal Excise Tax Exemption for U.S. Gasoline Exports

Exports of refined gasoline are exempt from Federal excise taxation. Accordingly, an increase in the Federal excise tax on gasoline may simply increase the ...

On the Federal Excise Tax Exemption for U.S. Gasoline Exports

Exports of refined gasoline are exempt from Federal excise taxation. Accordingly, an increase in the Federal excise tax on gasoline may simply increase the ...

Excise tax | Internal Revenue Service

Internal Revenue Code section 45Z generally allows an income tax credit for the domestic production of clean transportation fuel, which is ...

Claiming the export exemption to the Section 4081 excise tax on ...

... exemption. Such can be the case with US federal fuel excise taxes, one of which is the topic of this alert. Tax policy is generally ...

Publication 510 (03/2023), Excise Taxes | Internal Revenue Service

Due to the IRS' acquiescence in a recent court case, the section 4611 tax on exported crude oil currently doesn't apply. See AOD 2023-01, at IRS.gov/Actions on ...

On the Federal Excise Tax Exemption for U.S. Gasoline Exports

The Contemporary Tax JournalVolume 5Issue 1Spring/Summer 2015Article 47-2015On the Federal Excise Tax Exemption for U.S.Gasoline ExportsBret N.

What Are the Top Federal Excise Tax Exemption Filing Concerns?

In addition, jet fuel (kerosene) used in such commercial flights is subject to a fuel tax at the rate of 4.4 cents/gallon (including a 0.1 cent/gallon Leaking ...

Bringing Clarity to Fuel Excise Taxes and Credits - The Tax Adviser

As discussed below, while a taxpayer may use fuel for a “nontaxable use” for excise tax purposes, the same fuel may qualify for federal income ...

Subpart 29.2 - Federal Excise Taxes | Acquisition.GOV

29.202 General exemptions. · (a) The exclusive use of any State or political subdivision, including the District of Columbia ( 26 U.S.C. · (b) ...

Gasoline Tax Exemption - United States Department of State

Gasoline purchased with cash is not tax exempt. Sales tax exemption cards may not be used to purchase gasoline tax-free. Neither formal diplomatic accreditation ...

COMPILATION OF UNITED STATES FUEL TAXES, INSPECTION ...

... FET exempt, such as diesel fuel for use as heating oil. 8. Refiners and suppliers collect the kerosene FET of $0.243 ($0.244 with LUST tax) ...

How much tax do we pay on a gallon of gasoline and diesel fuel? - EIA

Federal taxes include excises taxes of 18.3 cents per gallon on gasoline and 24.3 cents per gallon on diesel fuel, and a Leaking Underground Storage Tank fee ...

26 U.S. Code § 4041 - Imposition of tax - Law.Cornell.Edu

No tax shall be imposed by this subsection on the sale or use of any liquid for use as a fuel other than aviation gasoline if tax was imposed on such liquid ...

Drawback of Federal Excise Tax Paid on Petroleum Products

This notice provides revised information regarding drawback claims for the refund of federal excise taxes paid on imported petroleum products.

Federal Excise Taxes | Miller & Chevalier

The availability of the Section 6426(e) alternative fuel mixture credit for mixing alternative fuels derived from biomass and the procedures for claiming the ...

What are the major federal excise taxes, and how much money do ...

Federal excise tax revenues—collected mostly from sales of motor fuel, airline tickets, tobacco, alcohol, and health-related goods and services—totaled nearly ...

AMMEX GRANTED IN PART AND DENIED IN PART REFUND OF ...

... federal excise taxes notwithstanding its contractual inability to purchase said fuel tax-free. ... export for purposes of a tax exemption.21 The reasoning ...

Industry Topics for Diesel Fuel and Motor Vehicle Fuel Tax - CDTFA

... exempt from the California fuel excise tax. However, these entities can purchase dyed diesel fuel for on-highway use. To do so, they must register with us ...

Drawback of Federal Excise Tax Paid on Petroleum Products

This notice provides information regarding drawback claims for the refund of federal excise taxes paid on imported petroleum products.

26 CFR Part 48 -- Manufacturers and Retailers Excise Taxes - eCFR

A tax-free sale of fuel delivered into the fuel supply tank of an aircraft in noncommercial aviation where such fuel is to be used on the farm for farming ...