Introduction

This publication covers the excise taxes for which you may be liable and which are reported on Form 720 and other forms. It also covers fuel tax credits and refunds. For information on fuel credits against income tax see the instructions for Forms 4136, 6478, or 8864. Only one credit may be taken for each amount of any fuel type.

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Useful Items You may want to see:

Publication

Guidance

• Notice 2005-4 (fuel tax), I.R.B. 2005-2, at IRS.gov/irb/2005-02_IRB#NOT-2005-4 .

• Notice 2005-62 (biodiesel and avia- tion-grade kerosene), I.R.B. 2005-35, at IRS.gov/irb/2005-35_IRB#NOT-2005-62 .

• Notice 2005-80 (LUST, kerosene, credit card issuers, mechanical dye injection), I.R.B. 2005-46, at IRS.gov/irb/ 2005-46_IRB#NOT-2005-80 .

• Notice 2006-92 (alternative fuels mixtures), I.R.B. 2006-43, at IRS.gov/irb/ 2006-43_IRB#NOT-2006-92 .

• Notice 2008-110 (biodiesel, cellulosic bio- fuel), I.R.B. 2008-51, at IRS.gov/irb/ 2008-51_IRB#NOT-2008-110 .

• Notice 2010-68 (Alaska dyed diesel ex- emption), I.R.B. 2010-44, at IRS.gov/irb/ 2010-44_IRB#NOT-2010-68 .

• Notice 2012-27 (fractional aircraft fuel sur- tax), I.R.B. 2012-17, at IRS.gov/irb/ 2012-17_IRB#NOT-2012-27 .

• T.D. 9621 (indoor tanning), I.R.B. 2013-28, at IRS.gov/irb/2013-28_IRB#TD-9621 .

• Revenue Ruling 2016-03 (foreign reinsurance), I.R.B. 2016-3, at IRS.gov/irb/ 2016-03_IRB#RR-2016-03 .

• Revenue Ruling 2018-02 (butane mixture) at IRS.gov/irb/2018-02_IRB#RR-2018-02 .

• Notice 2023-6 (Sustainable Aviation Fuel Credit) at IRS.gov/irb/ 2023-02_IRB#NOT-2023-6 and other information related to the credit at IRS.gov/ Credits-Deductions/Businesses/ Sustainable-Aviation-Fuel-Credit

• Action on Decision 2023-1, 2023-10 I.R.B. 502, related to Trafigura Trading LLC v. United States, 29 F.4th 286 (5th Cir. 2022) available at IRS.gov/Actions-on-Decisions .

720

720 Quarterly Federal Excise Tax Return

720-X 720-X Amended Quarterly Federal Excise

Tax Return

730

1363

2290

730 Monthly Tax Return for Wagers

1363 Export Exemption Certificate

2290 Heavy Highway Vehicle Use Tax Return

2290(SP) 2290(SP) Declaración del Impuesto sobre

el Uso de Vehículos Pesados en las Carreteras

• Notice 2024-6 (Sustainable Aviation Fuel Credit, updated certificate and safe harbor), I.R.B. 2024-2, at IRS.gov/irb/ 2024-02_IRB#NOT-2024-6 .

• Notice 2024-37 (Sustainable Aviation Fuel credit, additional safe harbors), I.R.B. 2024-21, at IRS.gov/irb/ 2024-21_IRB#NOT-2024-37 .

• T.D. 10002 (excise tax on repurchase of corporate stock), I.R.B. 2024-29, at IRS.gov/irb/2024-29_IRB#TD-10002 .

• Notice 2024-49 Clean Fuel Production Registration Credit; Registration, at IRS.gov/irb/2024-26_IRB#NOT-2024-49 .

• Notice 2024-74 (Sustainable Aviation Fuel Credit, 40BSAF-GREET 2024), I.R.B. 2024-45, at IRS.gov/irb/ 2024-45_IRB#NOT-2024-74 .

• Revenue Procedure 2025-32 (inflation ad- justments) at IRS.gov/irb/ 2025-45_IRB#REV-PROC-2025-32 .

• Notice 2025-55 (Penalty Relief for Remit- tance Transfer Providers), IRB 2025-43, at IRS.gov/irb/2025-43_IRB#NOT-2025-55 .