26 CFR 48.4091-3 - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).
(a) Overview. This section provides the conditions under which a refund of tax imposed by section 4091 is allowable with respect to taxed aviation fuel that is held by a registered aviation fuel producer. No credit against any tax imposed by the Internal Revenue Code is allowed under section 4091(d).
(b) Conditions to allowance of refund. A claim for refund of tax imposed by section 4091 with respect to aviation fuel is allowed under section 4091(d) and this section only if -
(1) A tax imposed by section 4091 with respect to the aviation fuel was paid to the government by an importer or producer (the first producer) and the tax has not been otherwise credited or refunded;
(2) After imposition of the tax, the aviation fuel is acquired by a person that is a registered aviation fuel producer (the second producer);
(3) The second producer has filed a timely claim for refund that contains the information required under paragraph (d) of this section; and
(4) The first producer and any person that owns the fuel after its sale by the first producer and before its purchase by the second producer (a subsequent seller) have met the reporting requirements of paragraph (c) of this section.
(c) Reporting requirements -
(1) In general. The reporting requirements of this paragraph (c)(1) are met if the first producer files a report (the first producer's report) that -
(i) Is in substantially the same form as the model report provided in paragraph (c)(2) of this section (or such other model report as the Commissioner may prescribe);
(ii) Contains all information necessary to complete such model report; and
(iii) Is filed at the time and in the manner prescribed by the Commissioner.
(2) Model first producer's report.
Date and location of taxable sale
Under penalties of perjury, First Producer declares that First Producer has examined this statement, including any accompanying schedules and statements, and, to the best of First Producer's knowledge and belief, it is true, correct and complete.
(3) Information provided to buyers. The reporting requirements of this paragraph (c)(3) are met if a first producer that filed a first producer's report under paragraph (c)(1) of this section gives a copy of the report to the person to whom the first producer sells the aviation fuel.
(4) Statement of subsequent seller -
(i) In general. The reporting requirements of this paragraph (c)(4) are met if -
(A) Each subsequent seller gives to its buyer a copy of a statement that provides all information (whether or not in the same format) necessary to complete the model statement prescribed in paragraph (c)(4)(ii) of this section (or such other model statement as the Commissioner may prescribe); and
(B) The statement is provided at the bottom or on the back of the copy of the first producer's report (or in an attached document).
(iii) Model statement describing subsequent sale.
The undersigned seller (the Seller) has received the copy of the first producer's report provided with this statement in connection with Seller's purchase of the aviation fuel described in this statement.
Under penalties of perjury, Seller declares that Seller has examined this statement, including any accompanying schedules and statements, and, to the best of Seller's knowledge and belief, it is true, correct and complete.
(5) Sale to multiple buyers. If a first producer's report relates to aviation fuel that is divided among more than one buyer, multiple copies of the first producer's report should be made at the stage that the aviation fuel is divided and a copy given to each buyer. The reporting requirements of this paragraph (c) will be met only with respect to the fuel purchased by buyers that are given a copy of the report including any statement required under paragraph (c)(4) of this section.
(d) Form and content of claim -
(1) In general. The following rules apply to claims for refund under section 4091(d):
(i) The claim must be made by the second producer and must include all the information described in paragraph (d)(2) of this section.
(ii) The claim must be made on Form 8849 (or such other form as the Commissioner may designate) in accordance with the instructions on the form. The form should be marked Section 4091(d) Claim at the top. Section 4091(d) claims must not be included with a claim for a refund under any other provision of the Internal Revenue Code.
(2) Information to be included in the claim. Each claim for a refund under section 4091(d) must contain the following information with respect to the aviation fuel covered by the claim:
(i) Volume and type of aviation fuel.
(ii) Date on which the second producer acquired the aviation fuel to which the claim relates.
(iii) Amount of tax that the first producer paid to the government and a statement that the second producer has not included the amount of that tax in the sales price of the aviation fuel to which the claim relates and has not collected that amount from the person that bought the aviation fuel from the second producer, if any.
(iv) Name, address, and employer identification number of the first producer that paid the tax to the government.
(v) A copy of the first producer's report that relates to the aviation fuel covered by the claim.
(vi) A copy of any statement of a subsequent seller that the second producer received with respect to that aviation fuel.
(e) Time for filing claim. A claim for refund under section 4091(d) may be filed any time after the first producer has filed the return of the tax to which the claim relates and before the end of the period prescribed by section 6511 for the filing of a claim for refund of that tax.
(f) Effective date. This section is applicable with respect to refunds of tax imposed by section 4091 after December 31, 1998.