Form 6627 - Environmental Taxes Page 3
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Form 6627 (Rev. 1-2013)
General Instructions
Imported petroleum products. Tax is imposed on
imported petroleum products when they are entered into the
Section references are to the Internal Revenue Code unless
United States for use, consumption, or warehousing.
otherwise noted.
Petroleum products include crude oil, refined and residual
oil, and other liquid hydrocarbon refinery products. The
Future Developments
person entering the petroleum product into the country is
liable for the tax.
For the latest information about developments related to
Form 6627 and its instructions, such as legislation enacted
The tax on petroleum is imposed only once on any
after they were published, go to
imported petroleum product. The enterer must provide
documentation of the tax imposed on imported crude oil to
What’s New
the refinery operator if requested by the refinery operator.
The tax rates for ozone-depleting chemicals (ODCs)
Fractional barrels. Fractional barrels are taxed at a
in Parts II and III have increased for 2013. See the listing
proportionate rate using the fraction produced by the
below.
number of gallons in the barrel over 42 gallons. Multiply the
resulting fraction by the $.08 per barrel tax.
Purpose of Form
Part II. Tax on Ozone-Depleting Chemicals
Use this form to figure the environmental tax on petroleum,
(ODCs), IRS No. 98
ODCs, imported products that used ODCs as materials in
the manufacture or production of the product, and the floor
The following ODCs are taxable.
stocks tax on ODCs. If you need more lines for any part of
the form, prepare additional sheets using the same format as
Tax Per
Post-1989 ODCs:
Pound in 2013
the part. Attach the additional sheets with Form 6627 to
Form 720, Quarterly Federal Excise Tax Return. See Pub.
CFC-11 .
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. $13.45
510, Excise Taxes, for more information on environmental
CFC-12 .
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13.45
taxes. See the Instructions for Form 720 for information on
CFC-113
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10.76
when and where to file Form 6627.
CFC-114.
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13.45
Who Must File
CFC-115.
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. 8.07
Halon-1211 .
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40.35
For petroleum:
Halon-1301 .
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. 134.50
• The operator of the refinery that receives crude oil;
Halon-2402 .
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80.70
• The user or exporter of crude oil before tax is imposed; and
Post-1990 ODCs:
• The person entering the petroleum products for
Carbon tetrachloride .
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14.80
consumption, use, or warehousing.
Methyl chloroform .
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. 1.35
For ODCs:
CFC-13, CFC-111, CFC-112, and CFC-211 through
CFC-217.
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13.45
• The manufacturer or importer of ODCs who sells or uses
those ODCs;
The tax per pound rates above are figured using
▲
!
the ozone-depletion factor. Do not multiply the tax
• The importer of taxable products who sells or uses those
per pound by the ozone-depletion factor.
products; and
CAUTION
• The person other than the manufacturer or importer of
Mixture elections. Generally, the creation of a mixture
ODCs who holds ODCs for sale or use in manufacturing on
containing one or more ODCs by the manufacturer or
January 1, 2013.
importer of an ODC is treated as the use of the ODC in the
mixture. However, the manufacturer or importer may elect to
Specific Instructions
treat the sale or use of the mixture as the first sale or use of
the ODC in the mixture.
Part I. Tax on Petroleum (IRS Nos. 18 and 21)
Post-1989 ODCs (the 1990 election). If this election
Crude oil. Tax is imposed on domestic crude oil when
is made, the tax on the post-1989 ODCs (listed above)
it is received at a U.S. refinery. Crude oil includes crude oil
contained in the mixture is imposed on the date of sale or
condensates and natural gasoline. The operator of
use of the mixture. To make the election, check the first box
the refinery is liable for the tax. Tax is imposed on imported
in Part II, under Elections. This election may be revoked only
crude oil received at a U.S. refinery unless the imported
with the consent of the IRS.
petroleum products tax was imposed when the imported
Post-1990 ODCs (the 1991 election). If this election
crude oil was entered into the United States. The operator of
is made, the tax on the post-1990 ODCs (listed above)
a U.S. refinery that receives imported crude oil must
contained in the mixture is imposed on the date of sale or
establish that tax was previously imposed on the imported
use of the mixture. To make the election, check the second
crude oil.
box in Part II, under Elections. This election may be revoked
User or exporter of crude oil. Tax is imposed on domestic
only with the consent of the IRS.
crude oil used or exported before it is received at a U.S.
Column (c). Enter the tax per pound using the chart above.
refinery. The user or exporter is liable for the tax. Crude oil
natural gas on the premises
used for extracting oil or
where the crude oil is produced is not taxable.
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