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Business Taxes Law Guide – Revision 2021
 

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)


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


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


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


E

Exempt Use of Fuel in Motor Vehicle … 1316

Exempt Use of Fuel, Records to Support … 1316


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


H

Highway, Definition of … 1303

Highway, Exclusions … 1303

Highway Within Federal Area … 1303


I

Innocent Spouse or Registered Domestic Partner Relief from Liability … 1336


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


M

Motor Vehicle, Definition of … 1302


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


O

Off-Highway Use, Exempt … 1316(a)


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


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


S

Sub-Haul Operator a User … 1304(a)

Suburban Area, Defined … 1323(a)(5)

Successor's Liability … 1334


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)


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


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


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