Kerosene and Motor Fuels Quality Inspection Regulations
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Compressed Natural Gas Not Subject to Motor Fuel Tax
External Multistate Tax Alert External Multistate Tax Alert January 18, 2018 IL Appellate Court – compressed natural gas not subject to motor fuel tax Overview In a unanimous, unpublished order issued on December 29, 2017, the Illinois First District Appellate Court (“Appellate Court”) reversed an earlier Illinois Independent Tax Tribunal (“Tax Tribunal”) order which had granted summary judgment in favor of the Illinois Department of Revenue (“Department”).1 Ruling in favor of the taxpayer, the Appellate Court held that compressed natural gas (“CNG”) is not a taxable motor fuel under the Illinois Motor Fuel Tax Law Act (“Motor Fuel Tax”).2 The Appellate Court’s order is subject to discretionary review by the Illinois Supreme Court upon the Illinois Department of Revenue filing an appeal. This tax alert summarizes the factual background of the case, the Tax Tribunal’s and Appellate Court’s decisions, and provides taxpayer refund considerations. Background Illinois imposes a per gallon excise tax on “all motor fuel used in motor vehicles operating on [Illinois] public highways.”3 For purposes of the Motor Fuel Tax Law Act, “motor fuel” is defined as: [A]ll volatile and inflammable liquids produced, blended or compounded for the purpose of, or which are suitable or practicable for, operating motor vehicles. Among other things, “Motor Fuel” includes “Special Fuel” as defined in Section 1.13 of this Act.4 “Special fuel,” in turn, is defined as: [A]ll volatile and inflammable liquids capable of being used for the generation of power in an internal combustion engine except that it does not include gasoline as defined in Section 5, example (A), of this Act, or combustible gases as defined in Section 5, example (B), of this Act . -
Example of Tier I SPCC Plan
Auto Service Station Facility Scenario Example Tier I Qualified Facility SPCC Plan Here is an example of an automotive service station facility and how the Step 1: Determine if the Gas owner determines he is covered by the SPCC rule and prepares an SPCC and Care Express needs an Plan. SPCC Plan. Description of Gas and Care Express Jack Smith, owner of the Gas and Care Express, believes he may have Gas and Care Express located in Malham, Pennsylvania is a self-service gasoline to develop, maintain, and implement station and automotive service shop offering basic automotive maintenance and a spill prevention plan under the repair services, including vehicle safety and emission inspections. The facility is SPCC rule. Let’s walk through the owned and operated by Jack Smith and is located at the intersection of Anywhere following scenario to determine if he and Sideways Streets. An empty lot sits adjacent to the back of the facility. A needs an SPCC Plan, and if so, then concrete storm drainage channel runs past one side of the empty lot and conveys we need to determine if he is eligible storm water into an unnamed creek about a 1/4-mile downstream from this location. to self‐certify his SPCC Plan and use The unnamed creek is a tributary of Muddy Creek, which is a tributary to the the Tier I SPCC Plan Template. Susquehanna River. There are four street storm culverts at the intersection where the facility is located. Storm water runoff collected by these culverts is conveyed by Is the facility or part of the facility the storm sewer into Muddy Creek at an outfall about 1 mile away. -
Internal Revenue Service, Treasury § 48.4081–2
Internal Revenue Service, Treasury § 48.4081±2 practical and commercial fitness solely sentence in the definition of terminal by reason of its possible or rare use as are effective January 2, 1998. a fuel in the propulsion engine of a [T.D. 8659, 61 FR 10453, Mar. 14, 1996, as highway vehicle, train, or boat. amended by T.D. 8748, 63 FR 25, Jan. 2, 1998] (iii) Cross reference. For the tax on blended taxable fuel, see § 48.4081±3(g). § 48.4081±1T Taxable fuel; definitions For the back-up tax on certain uses of (temporary). liquids other than diesel fuel, see (a) [Reserved] § 48.4082±4. (b) Definitions. (3) Gasoline blendstocksÐ(i) In general. Kerosene means, after June 30, 1998Ð Except as provided in paragraph (1) The two grades of kerosene (No. 1± (c)(3)(ii) of this section, gasoline K and No. 2±K) described in ASTM blendstocks meansÐ Specification D 3699; and (A) Alkylate; (2) Kerosene-type jet fuel described in (B) Butane; ASTM Specification D 1655 and mili- tary specifications MIL±T±5624R and (C) Butene; MIL±T±83133D (Grades JP±5 and JP±8). (D) Catalytically cracked gasoline; For availability of ASTM and military (E) Coker gasoline; specification material, see § 48.4081± (F) Ethyl tertiary butyl ether 1(c)(2)(i). (ETBE); (G) Hexane; [T.D. 8774, 63 FR 35801, July 1, 1998] (H) Hydrocrackate; § 48.4081±2 Taxable fuel; tax on re- (I) Isomerate; moval at a terminal rack. (J) Methyl tertiary butyl ether (a) Overview. This section provides (MTBE); the general rule that all removals of (K) Mixed xylene (not including any taxable fuel at a terminal rack are sub- separated isomer of xylene); ject to tax and the position holder with (L) Natural gasoline; respect to the fuel is liable for the tax. -
Fluid Handling
FLUID HANDLING Pumps Fluid Siphon Pump Battery-Operated Polypropylene Multi-Use Fluid Transfer Pump SKU 568475 99 Liquid Transfer Pump Lever-Action Pump SKU 094647 99 24863 14 SKU 471071 99 SKU 688036 99 25713 9 • Transfers Fluids Easily 25712 14 24471 29 • Small and Lightweight • Use to Transfer Gas, Water, Oil and Other Non-Corrosive • Move Liquids Safely and Easily with • Ideal for Diesel, Kerosene, Liquids • Intake and Discharge This Convenient Handheld Pump Lubricants and Other Oils Transfer System • Hose Reaches 6 Ft. • Pumps Gas, Water, Oil and Other • Not for Gasoline, Water-Based with 1/2" Diameter • Pumps Air into Inflatables Non-Corrosive Liquids Chemicals or DEF • Includes: (2) 50" • Pumps Up to 6 Quarts of (127 cm) Long Hoses Liquid per Minute Polypropylene Hand Oil Pump Ryton® Rotary Polypropylene Lever-Action Pump with Lever-Action Pump Barrel Pump Rotary Drum Pump SKU 462495 99 DEF Stainless Steel Rod 24381 27 with Stainless COMPATIBLE SKU 462486 99 SKU 688035 99 SKU 688038 • Oil Pump for Use with Steel Rod 24382 29 24470 79 99 Oil-Based Fluids, Heating 24472 29 SKU 688037 • Fluid Transfer • Ideal for Pumping Diesel, Oils, Motor Oils, Heavy 99 Pump for Use with Oils, Kerosene, Water-Based • Ideal for Pumping and Light Oils, Diesel 24473 39 Diesel, Oils, Kerosene, Oil-Based Fluids, Chemicals, Bases and and Kerosene • Ideal for Pumping Heating Oils, Mild Acids Water-Based Chemicals, • Built-in 1-1/2" and 2" Bung Diesel, Oils, Kerosene, Bases and Mild Acids Motor Oils, ATF, • Not for Gasoline or DEF for Use on 16 to 55 Gallon Water-Based Chemicals, Diesel and • Not for Gasoline or DEF Drums with Either Opening Bases and Acids Including DEF Kerosene • Not for Gasoline • Not for Gasoline • Not for Gasoline Lever-Action Manual Gear Lube Manual Rotary Pump with Hose for 55 Gallon Drums* BONUS Barrel Pump Dispenser SKU 265089 99 5 Qt. -
General Tax Information Bulletin #300 Page 2
INFORMATION BULLETIN #300 GENERAL TAX JUNE 2021 (Replaces Bulletin #300 dated June 2020) Effective Date: July 1, 2021 SUBJECT: Sales of Compressed Natural Gas (CNG) and Liquefied Natural Gas (LNG) REFERENCES: IC 6-2.5-5-51; IC 6-6-2.5-1; IC 6-6-2.5-16.5; IC 6-6-2.5-22; IC 6-6-2.5- 22.5; IC 6-6-2.5-28; IC 6-6-4.1-1; IC 6-6-4.1-4; IC 6-6-4.1-4.5. DISCLAIMER: Commissioner’s directives are intended to provide nontechnical assistance to the general public. Every attempt is made to provide information that is consistent with the appropriate statutes, rules, and court decisions. Any information that is not consistent with the law, regulations, or court decisions is not binding on either the department or the taxpayer. Therefore, the information provided herein should serve only as a foundation for further investigation and study of the current law and procedures related to the subject matter covered herein. SUMMARY OF CHANGES The bulletin was updated to provide the new special fuel tax rate effective July 1, 2021. I. DEFINITIONS “Natural gas” means compressed or liquid natural gas. “Natural gas product” means: (1) A liquid natural gas (LNG) or compressed natural gas (CNG) product; or (2) A combination of liquefied petroleum gas and a compressed natural gas product; used in an internal combustion engine or a motor to propel any form of vehicle, machine, or mechanical contrivance. “Alternative fuel” means a liquefied petroleum gas, not including a biodiesel fuel or biodiesel blend, used in an internal combustion engine or a motor to propel any form of vehicle, machine, or mechanical contrivance. -
Waste Motor Oil (WMO) to Diesel Fuel Project Blaine M
Southern Illinois University Carbondale OpenSIUC Presentations Department of Automotive Technology 3-7-2019 Waste Motor Oil (WMO) to Diesel Fuel Project Blaine M. Heisner Southern Illinois University Carbondale, [email protected] Follow this and additional works at: https://opensiuc.lib.siu.edu/auto_pres PowerPoint slides from a technical presentation at the Illinois College Automotive Instructors Association Spring 2019 conference. Recommended Citation Heisner, Blaine M. "Waste Motor Oil (WMO) to Diesel Fuel Project." (Mar 2019). This Article is brought to you for free and open access by the Department of Automotive Technology at OpenSIUC. It has been accepted for inclusion in Presentations by an authorized administrator of OpenSIUC. For more information, please contact [email protected]. Waste Motor Oil (WMO) to Diesel Fuel Project -Update Spring 2019- SIUC Automotive Technology Department Blaine Heisner AJ McNay Jake Lichter Colton Karas Ryan Mukherjee WMO? (Waste Motor Oil!) • What is in WMO? • Total amount of WMO generated • Petroleum mainly… • 1.3B gallons annually in U.S. • Crankcase oil, transmission fluid, • Only 60% of oil sold is collected power steering fluid, brake fluid, axle grease, gear oil, compressor oil • However… • What happens to WMO • Dumped • Metal, dirt, leaves, additives, coolant, brake clean, solvent, dead • Burned in open fires (brush piles) animals, fuel, chew spit, water, • Collected with a fee (or payment) benzene, etc… • Dropped off at a collection area • Industrial burners (energy gen.) • WMO Generators • Re-refined into new products • Repair shops, dealerships, public and • Lube, fuel, asphalt, etc… private fleets, personal residences, schools, trucking companies, farms Cost/Value of WMO • “The recent softness in crude oil markets, along with the associated declines in fuel pricing, have decreased the value of our recycled fuel oil (RFO) and other products. -
What's the Difference Between Gasoline, Kerosene, Diesel, Etc?
What's the difference between gasoline, kerosene, diesel, etc? Browse the article What's the difference between gasoline, kerosene, diesel, etc? The "crude oil" pumped out of the ground is a black liquid called petroleum. This liquid contains aliphatic hydrocarbons, or hydrocarbons composed of nothing but hydrogen and carbon. The carbon atoms link together in chains of different lengths. It turns out that hydrocarbon molecules of different lengths have different properties and behaviors. For example, a chain with just one carbon atom in it (CH4) is the lightest chain, known as methane. Methane is a gas so light that it floats like helium. As the chains get longer, they get heavier. The first four chains -- CH4 (methane), C2H6 (ethane), C3H8 (propane) and C4H10 (butane) -- are all gases, and they boil at -161, -88, -46 and -1 degrees F, respectively (-107, -67, -43 and -18 degrees C). The chains up through C18H32 or so are all liquids at room temperature, and the chains above C19 are all solids at room temperature. So what's the real chemical difference between gasoline, kerosene and diesel? It has to do with their boiling points. Carbon Chains in Petroleum Products The different chain lengths have progressively higher boiling points, so they can be separated out by distillation. This is what happens in an oil refinery -- crude oil is heated and the different chains are pulled out by their vaporization temperatures. (See How Oil Refining Works for details.) The chains in the C5, C6 and C7 range are all very light, easily vaporized, clear liquids called naphthas. -
Federal Tax Rates on Motor Fuels and Lubricating Oil 1
FEDERAL TAX RATES ON MOTOR FUELS AND LUBRICATING OIL 1/ APRIL 1997 (CENTS PER GALLON) TABLE FE-101A EFFECTIVE DATE OF GASOLINE GASOHOL DIESEL FUEL SPECIAL FUEL LUBRICATING OIL NEW TAX OR REVISION (CENTS PER (CENTS PER (CENTS PER (CENTS PER (CENTS PER OF EXISTING TAX GALLON) 2/ GALLON) GALLON) 3/ GALLON) 4/ GALLON) 5/ June 21, 1932 1¢ (6/) ß ß 4¢ June 17, 1933 1.5¢ ß ß ß ß January 1, 1934 1¢ ß ß ß ß July 1, 1940 1.5¢ ß ß ß 4.5¢ November 1, 1942 ß ß ß ß 6¢ November 1, 1951 2¢ ß 2¢ 2¢ ß September 1, 1955 ß ß ß ß Cutting oil, 3¢; other, 6¢ July 1, 1956 3¢ ß 3¢ 3¢ ß October 1, 1959 4¢ ß 4¢ 4¢ ß January 1, 1966 ß ß ß ß 6¢ 7/ November 10, 1978 4¢ 8/ ß 4¢ 8/ 4¢ 8/ 6¢ 8/ January 1, 1979 4¢ 8/ 9/ (6/) ß 4¢ 8/ 9/ 6¢ 8/ 9/ January 7, 1983 ß ß ß ß Repealed April 1, 1983 9¢ 8/ 10/ 4¢ 9¢ 8/ 10/ 4¢ 8/ 9/ ß August 1, 1984 ß ß 15¢ 8/ 10/ 11/ ß ß January 1, 1985 ß 3¢ ß ß ß January 1, 1987 9.1¢ 8/ 10/ 12/ 3.1¢ 12/ 15.1¢ 8/ 10/ 11/ 12/ ß ß December 1, 1990 14.1¢ 8/ 10/ 12/ 13/ 8.7 & 8.1¢ 12/ 13/ 14/ 20.1¢ 8/ 10/ 11/ 12/ 13/ 14¢ 4/ 8/ 13/ ß January 1, 1993 ß 8.7 & 8.1¢ 12/ 13/ 14/ ß ß ß October 1, 1993 16/ 18.4¢ 8/ 10/ 12/ 15/ 13 & 12.4¢ 12/ 14/ 15/ 24.4¢ 8/ 10/ 11/ 12/ 15/ 18.3¢ 4/ 8/ 15/ ß January 1, 1996 18.3¢ 8/ 10/ 15/ 12.9¢ 14/ 15/ 24.3¢ 8/ 10/ 15/ 18.3¢ 4/ 8/ 15/ ß Scheduled Termination Termination Termination Termination ß change under Oct. -
Washington State Fuel Tax Compliance Manual
Washington State Fuel Tax Compliance Manual Fuel Tax Compliance Manual Table of Contents Introduction ........................................................................................................................................... 3 Applicable Washington Laws and Rules .............................................................................................. 3 Contact Information............................................................................................................................... 3 Tax Structure ......................................................................................................................................... 4 Fuel Licenses and Registrations .......................................................................................................... 4 Filing Methods ....................................................................................................................................... 5 General Information............................................................................................................................... 6 Reporting Requirements ....................................................................................................................... 6 Amended Tax Returns ........................................................................................................................... 7 Records Retention ................................................................................................................................ -
Kerosene Toxicological Overview
Kerosene Toxicological overview Key Points Kinetics and metabolism • As kerosene is a mixture of chemicals, there is no definitive ADME (absorption, distribution, metabolism and excretion) data • Limited data from metabolism studies suggest that kerosene is removed from circulation by the liver and lungs Health effects of acute exposure • The major route of exposure is by inhalation of liquid (aspiration) • Kerosene vapours may be mildly irritating to the respiratory system and spray applications of kerosene may provoke signs of pulmonary irritation such as coughing and dyspnoea • Acute dermal exposure may result in local irritation, but it is not considered to be a skin sensitiser • Acute exposure to kerosene may result in CNS effects including irritability, restlessness, ataxia, drowsiness, convulsions, coma and death Health effects of chronic exposure • The most common health effect associated with chronic kerosene exposure is dermatitis, usually associated with inappropriate use of personal protective equipment • Chronic exposure may also cause non-specific CNS effects such as nervousness, loss of appetite and nausea • Kerosene does not have a measurable effect on human reproduction or development • IARC concluded that there was inadequate evidence to classify kerosene as a human carcinogen Prepared by R P Chilcott CHAPD HQ, HPA 2007 Version 2 KEROSENE – TOXICOLOGICAL OVERVIEW Toxicological Overview Kerosene is a liquid mixture of hydrocarbons (chain length C9 – 16) produced by the distillation of crude oil. The preferred Chemical Abstracts spelling is “kerosine”. The (UK) technical term for kerosene is “C2 Fuel Oil” (Annex I), as it is derived from the “kerosene” fraction of distilled crude oil. Older, flue-less appliances use “paraffin” (C1) fuel. -
Change to Motor Fuel Tax Reporting of Liquefied Natural Gas And
Illinois Department of Revenue FY 2017-21 June 2017 informational Bulletin Constance Beard, Director Change to Motor Fuel Tax Reporting of Liquefied Natural Gas and Changes to Units of Measurement for Sales of Liquefied Natural Gas, Propane, This bulletin is written to inform you of recent changes; it does not replace and Compressed Natural Gas Sold statutes, rules and regulations, or court decisions. for Use as Motor Fuel To: All licensed Motor Fuel Distributors, Motor Fuel Suppliers, and Alternative Fuel Reporters For information Beginning on July 1, 2017, the Motor Fuel Tax Law, 35 ILCS 505/1, et seq., Visit our website at: requires liquefied natural gas (LNG) to be reported using diesel gallon tax.illinois.gov equivalents (DGEs). Fuel distributors are required to sell LNG used as motor fuel in DGEs and to sell compressed natural gas (CNG) used as motor fuel in Call us at: gasoline gallon equivalents (GGEs). Sales of propane (LP) used as motor fuel 217 782-2291 shall be in either DGEs or actual measured gallon volumetric units, which are Call our TDD then converted to determine the DGEs that are subject to tax. (telecommunications device What is liquefied natural gas? for the deaf) at: The Motor Fuel Tax Law defines “liquefied natural gas” as methane or natural 1 800 544-5304 gas in the form of a cryogenic or refrigerated liquid for use as a motor fuel. What is a diesel gallon equivalent? The Motor Fuel Tax Law defines a “diesel gallon equivalent” as an amount of liquefied natural gas or propane that has the equivalent energy content of a gallon of diesel fuel and shall be defined as 6.06 pounds of liquefied natural gas or 6.41 pounds of propane. -
Motor Fuel Untaxed Products Return This Form Is Issued Under Authority of P.A
Michigan Department of Treasury 4334 (Rev. 11-20) Motor Fuel Untaxed Products Return This form is issued under authority of P.A. 403 of 2000, as amended. Filing is Mandatory. The purpose of this form is to report gallons and remit the applicable tax for production of untaxed motor fuel products. This form may also be used to report gallons and remit tax for motor fuel products purchased without the Michigan excise tax but later used in a taxable manner. This form must be filed by the 20th of the following month after production and/or use. PART 1: COMPANY INFORMATION Name and Mailing Address Report Period (MM/YYYY) Account No. (FEIN, SSN, TR or ME No.) Contact Person Name Telephone Number Fax Number E-Mail Address PART 2: TAX COMPUTATION A B C D Biodiesel Gasoline Ethanol Diesel (see instructions) 1. Total gallons produced for taxable purposes excluding tax-paid gallons of gasoline and diesel fuel (see instructions) ..................... 2. Total gallons acquired tax-free and sold or used for taxable purposes ......................................................................................... 3. Taxable Gallons. Add lines 1 and 2 ................................................ 4. Tax rate ........................................................................................... 0.263 0.263 0.263 0.263 5. Calculated Tax Due. Multiply line 3 by line 4 .................................. 6. Total Tax Due. Add line 5, columns A through D .............................................................................. 7. Penalty (5% of tax due per month to a maximum of 25%) .............................................................. 8. Interest (1% above prime rate set January 1 and July 1 of each year) ........................................... 9. Total Remittance. Add lines 6, 7 and 8 .......................................................................................... PART 3: CERTIFICATION Taxpayer Certification. I declare under penalty of perjury that the information in this Preparer Certification.