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Introduction

SECTION 4. SAT DESIGNATION

Internal Revenue Bulletin 2016-13 · 2026-10-03 edition · updated 2026-10-04 · United States

CRITERIA

In order to be designated as a SAT, a terminal must meet the following criteria:

(1) The terminal operator requests that the terminal be designated as a SAT according to the procedures in § 5 of this notice;

(2) The terminal operator is registered as a terminal operator under § 4101;

(3) The terminal is a terminal within the meaning of § 48.4081–1;

(4) The terminal is located within an airport;

(5) Only authorized vehicles are allowed to enter and exit the terminal;

(6) Kerosene received, stored, and removed is exclusively for delivery into the fuel tank of an aircraft at the terminal;

(7) Kerosene delivery into the fuel tank of an aircraft is made directly from the terminal, such as through a hydrant system, or by qualifying refuelers, as defined in § 4081(a)(3) that are used only to transport and deliver kerosene into the fuel tank of an aircraft;

(8) Except in the case of exigent circumstances identified by the Secretary in regulations, no vehicle registered for highway use is loaded with kerosene at such terminal; and

(9) The terminal has security measures that are consistent with customary business security practices designed to resist access to the terminal by unauthorized personnel and unauthorized vehicles.

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