Excise Taxes›(Including Fuel Tax Credits and Refunds)
Contents
Publication 510 — Excise Taxes · 2026-10-03 edition · updated 2026-10-04 · United States
Future Developments . . . . . . . . . . . . 2
Reminders . . . . . . . . . . . . . . . . . . . 2
Introduction . . . . . . . . . . . . . . . . . . 3
Excise Taxes Not Covered . . . . . . . . . 3
Chapter 1. Fuel Taxes . . . . . . . . . . . . 4
Definitions . . . . . . . . . . . . . . . . . 4 Information Returns . . . . . . . . . . . 5 Registration Requirements . . . . . . . 5 Gasoline and Aviation Gasoline . . . . 5 Diesel Fuel and Kerosene . . . . . . . . 7 Diesel-Water Fuel Emulsion . . . . . . 10 Kerosene for Use in Aviation . . . . . 10 Surtax on Any Liquid Used in a
Fractional Ownership Program Aircraft as Fuel . . . . . . 11 Certificate for Commercial
Aviation or Nontaxable Uses . . . 12 Other Fuels (Including
Alternative Fuels) . . . . . . . . . . 12 Compressed Natural Gas (CNG) . . . 12 Fuels Used on Inland Waterways . . . 13 Second Generation Biofuel Not
Used as Fuel . . . . . . . . . . . . 14 Biodiesel Sold as But Not Used
as Fuel . . . . . . . . . . . . . . . . 14
Chapter 2. Fuel Tax Credits
and Refunds . . . . . . . . . . . . . . 14 Gasoline and Aviation Gasoline . . . 14 Undyed Diesel Fuel and Undyed
Kerosene (Other Than Kerosene Used in Aviation) . . . . 15 Diesel-Water Fuel Emulsion . . . . . . 15 Kerosene for Use in Aviation . . . . . 16 Other Fuels (Including
Alternative Fuels) . . . . . . . . . . 17 Refunds or Payments of Second
Tax . . . . . . . . . . . . . . . . . . 17 Definitions of Nontaxable Uses . . . . 18 Filing Claims . . . . . . . . . . . . . . 20
Chapter 3. Environmental Taxes . . . . 24
Tax on Petroleum . . . . . . . . . . . . 24 Tax on Chemicals (Other Than
ODCs) and on Imported Chemical Substances . . . . . . . 24 Ozone-Depleting Chemicals
(ODCs) . . . . . . . . . . . . . . . 24
Chapter 4. Communications and
Air Transportation Taxes . . . . . . 26 Uncollected Tax Report . . . . . . . . 26 Communications Tax . . . . . . . . . . 25 Air Transportation Taxes . . . . . . . . 27
Publication 510 (Rev. 12-2025) Catalog Number 15014I Feb 5, 2026 Department of the Treasury Internal Revenue Service www.irs.gov
Vaccines . . . . . . . . . . . . . . . . . 34
Chapter 6. Retail Tax on Heavy
Trucks, Trailers, and Tractors . . . . 34
Chapter 7. Ship Passenger Tax . . . . . 37
Chapter 8. Foreign
Insurance Taxes . . . . . . . . . . . 38
Chapter 9. Obligations Not in
Registered Form . . . . . . . . . . . 38
Chapter 10. Indoor Tanning
Services Tax . . . . . . . . . . . . . . 39
Chapter 11. Patient-Centered
Outcomes Research Fee . . . . . . 39
Chapter 12. Repurchase of
Corporate Stock . . . . . . . . . . . 39
Chapter 13. Filing Form 720 . . . . . . . 40
Chapter 14. Payment of Taxes . . . . . 40 How To Make Deposits . . . . . . . . . 9 When To Make Deposits . . . . . . . . 41 Amount of Deposits . . . . . . . . . . 41
Chapter 15. Penalties and Interest . . . 42
Chapter 16. Examination and
Appeal Procedures . . . . . . . . . . 42
Chapter 17. Rulings Program . . . . . . 42
Chapter 18. How To Get Tax Help . . . 42
Chapter 19. Appendix . . . . . . . . . . 45
Index . . . . . . . . . . . . . . . . . . . . . 61
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