[Vwdiesel] 400 gallon per quarter limit (was dyeing fuel)

Scott Alexander salex at dsl.cis.upenn.edu
Wed Aug 6 17:16:59 EDT 2003


Harmon Seaver gave me a pointer to the discussion of the 400 gallon per
quarter (ie, 1600 gallon per year) exemption on US federal fuel taxes.
If you want the whole discussion, start with
http://groups.yahoo.com/group/biofuel/message/18672 ;  for a few less
details, go to the link it refers to:
http://archive.nnytech.net/index.php?view=18436&list=BIOFUEL .  Finally,
for those who just want the law, that contains a link to
http://frwebgate.access.gpo.gov/cgi-bin/get-cfr.cgi?TITLE=26&PART=48&SECTION=4081-1&YEAR=2001&TYPE=PDF
which downloads the part of the law.  It contains the relevant bit:

Exclusion; minor blending. A mixture described in paragraph (c)(1)(i) of
this section is not blended taxable fuel if, during a calendar quarter
in which the blender removes or sells the mixture, all such mixtures
removed or sold by the blender contain, in the aggregate, less than 400
gallons of liquid described in paragraph (c)(1)(i)(B) of this section.

(Now if anyone knows of anything about the fuel tax laws in NJ,
particularly if it lets me avoid paying the fuel tax or to do so with
low overhead, I'd be quite interested to know.)

Best,
Scott Alexander





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