324
Form 720 (Rev. 1-2020)
Page 7
11 Sales by Registered Ultimate Vendors of Aviation Gasoline
Registration number
▶
Claimant sold the aviation gasoline at a tax-excluded price and hasn’t collected the amount of tax from the buyer, repaid the amount
of tax to the buyer, or has obtained written consent of the buyer to take the claim; and obtained an unexpired certificate from the buyer
and has no reason to believe any information in the certificate is false. See the instructions for additional information to be submitted.
Rate
Gallons
Amount of claim
CRN
a Use by a nonprofit educational organization $.193
$
b Use by a state or local government .193
12
Biodiesel or Renewable Diesel Mixture Credit
Period of claim
▶
Registration number
▶
Biodiesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel. The biodiesel used to produce the
mixture met ASTM D6751 and met EPA’s registration requirements for fuels and fuel additives. The mixture was sold by the
claimant to any person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for
Biodiesel and, if applicable, the Statement of Biodiesel Reseller. Renewable diesel mixtures. Claimant produced a mixture by
mixing renewable diesel with liquid fuel (other than renewable diesel). The renewable diesel used to produce the renewable
diesel mixture was derived from biomass, met EPA’s registration requirements for fuels and fuel additives, and met ASTM
D975, D396, or other equivalent standard approved by the IRS. The mixture was sold by the claimant to any person for use as
a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, Statement of
Biodiesel Reseller, both of which have been edited as discussed in the instructions for line 12. See the instructions for line 12
for information about renewable diesel used in aviation.
Rate
Gal. of biodiesel or
renewable diesel
Amount of claim
CRN
a Biodiesel (other than agri-biodiesel) mixtures $1.00
$
388
b
Agri-biodiesel mixtures 1.00 390
c Renewable diesel mixtures 1.00 307
13 Alternative Fuel Credit and Alternative Fuel Mixture Credit
Registration number
▶
For the alternative fuel mixture credit, claimant produced a mixture by mixing taxable fuel with alternative fuel. Claimant certifies that
it (a) produced the alternative fuel, or (b) has in its possession the name, address, and EIN of the person(s) that sold the alternative
fuel to the claimant; the date of purchase; and an invoice or other documentation identifying the amount of the alternative fuel. The
claimant also certifies that it made no other claim for the amount of the alternative fuel, or has repaid the amount to the government.
The alternative fuel mixture was sold by the claimant to any person for use as a fuel or was used as a fuel by the claimant.
Rate
Gallons, or
gasoline or diesel
gallon equivalents
(see instructions)
Amount of claim
CRN
a Liquefied petroleum gas (LPG)* $.50
$
426
b
“P Series” fuels .50 427
c
Compressed natural gas (CNG)* .50 428
d
Liquefied hydrogen .50 429
e
Fischer-Tropsch process liquid fuel from coal (including peat) .50 430
f
Liquid fuel derived from biomass .50 431
g
Liquefied natural gas (LNG)* .50 432
h
Liquefied gas derived from biomass* .50 436
i
Compressed gas derived from biomass* .50 437
* You can’t claim the alternative fuel mixture credit for this fuel.
14
Other claims. See the instructions. For lines 14b and 14c, see the Caution above line 1 on page 5.
Amount of claim
CRN
a Section 4051(d) tire credit (tax on vehicle reported on IRS No. 33)
$
366
b
Exported dyed diesel fuel and exported gasoline blendstocks taxed at $.001 415
c
Exported dyed kerosene 416
d
Diesel-water fuel emulsion
e Registered credit card issuers
Number of tires Amount of claim
CRN
f Taxable tires other than bias ply or super single tires
$
396
g
Taxable tires, bias ply or super single tires (other than super single tires designed for steering)
304
h
Taxable tires, super single tires designed for steering 305
i
j
k
15
Total claims. Add amounts on lines 1 through 14. Enter the result here and on Form 720, Part III, line 4.
15
Form 720 (Rev. 1-2020)