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.
Get a plain-English answer with a citation back to this text.
Ask AI about this code