Publication 510 - Excise Taxes - 2004
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48Publication 510
Contents
(Rev. February 2004)
Cat. No. 15014I
Important Changes . . . . . . . . . . . . . . . . 2
Department
of the
Excise Taxes
Important Reminders . . . . . . . . . . . . . . 2
Treasury
Introduction . . . . . . . . . . . . . . . . . . . . . 2
Internal
Revenue
for 2004
Excise Taxes Not Covered . . . . . . . . . . 2
Service
Registration for Certain Activities . . . . . 2
Environmental Taxes . . . . . . . . . . . . . . 2
ODCs . . . . . . . . . . . . . . . . . . . . . . 3
Imported Taxable Products . . . . . . . . 3
Floor Stocks Tax . . . . . . . . . . . . . . . 4
Communications and Air
Transportation Taxes . . . . . . . . . . . 4
Communications Tax . . . . . . . . . . . . 4
Air Transportation Taxes . . . . . . . . . . 6
Fuel Taxes . . . . . . . . . . . . . . . . . . . . . . 8
Definitions . . . . . . . . . . . . . . . . . . . 8
Information Returns . . . . . . . . . . . . . 8
Registration Requirements . . . . . . . . . 8
Refunds of Second Tax . . . . . . . . . . . 9
Gasoline . . . . . . . . . . . . . . . . . . . . . 9
Gasohol . . . . . . . . . . . . . . . . . . . . . 11
Diesel Fuel and Kerosene . . . . . . . . . 12
Aviation Fuel . . . . . . . . . . . . . . . . . . 16
Special Motor Fuels . . . . . . . . . . . . . 17
Compressed Natural Gas . . . . . . . . . 18
Fuels Used on Inland Waterways . . . . 18
Alcohol Sold as Fuel But Not
Used as Fuel . . . . . . . . . . . . . . . 19
Manufacturers Taxes . . . . . . . . . . . . . . 19
Taxable Event . . . . . . . . . . . . . . . . . 20
Exemptions . . . . . . . . . . . . . . . . . . . 20
Credits or Refunds . . . . . . . . . . . . . . 20
Sport Fishing Equipment . . . . . . . . . . 21
Bows . . . . . . . . . . . . . . . . . . . . . . . 21
Arrow Components . . . . . . . . . . . . . . 21
Coal . . . . . . . . . . . . . . . . . . . . . . . 21
Tires . . . . . . . . . . . . . . . . . . . . . . . 22
Gas Guzzler Tax . . . . . . . . . . . . . . . 23
Vaccines . . . . . . . . . . . . . . . . . . . . 23
Retail Tax on Heavy Trucks,
Trailers, and Tractors . . . . . . . . . . . 23
Ship Passenger Tax . . . . . . . . . . . . . . . 26
Foreign Insurance Taxes . . . . . . . . . . . 26
Obligations Not in Registered
Form . . . . . . . . . . . . . . . . . . . . . . . 27
Filing Form 720 . . . . . . . . . . . . . . . . . . 27
Payment of Taxes . . . . . . . . . . . . . . . . 28
Tax on Wagering . . . . . . . . . . . . . . . . . 30
Penalties and Interest . . . . . . . . . . . . . . 31
Get forms and other information
Examination and Appeal
faster and easier by:
Procedures . . . . . . . . . . . . . . . . . . 31
Internet •
FTP •
or
ftp.irs.gov
Rulings Program . . . . . . . . . . . . . . . . . 31
FAX •
How To Get Tax Help . . . . . . . . . . . . . . 32
703–368–9694 (from your fax machine)
Appendix A . . . . . . . . . . . . . . . . . . . . . 33
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