IR-2004-113, Sept. 3, 2004 IRS Waives Excise Tax Penalty Because of Fuel Shortage in Florida
WASHINGTON � The Internal Revenue Service announced today that it would not assert the excise tax penalty on dyed diesel fuel that wholesale dealers deliver or sell in Florida from Sept. 2 through Sept. 7 for highway use because of shortages of clear diesel fuel caused by Hurricanes Charley and Frances. The penalty is either $1,000 or $10 per gallon, whichever is greater. To be eligible for the relief from this penalty, the wholesale dealer must report and pay the tax on the dyed diesel fuel that is delivered or sold for highway use. The tax return and the payment will be due on Oct. 31, 2004. Wholesale dealers should call, toll-free, 1-866-699-4096 for instructions on the proper method for reporting and paying this tax. Dyed diesel fuel is not taxed, because it is sold for uses exempt from excise tax, such as to farmers for farming purposes and to local governments for buses. IRS Publication 510, Excise Taxes for 2004, is available on IRS.gov. --------------------------------------------------------------------------- Thank you for subscribing to IRS Newswire. If you have a specific concern about your tax account, call IRS CUSTOMER SERVICE AT 1-800-829-1040. --- If you know someone who might want to subscribe to this mailing list, please forward this message to them and they can send a blank e-mail to mailto:[EMAIL PROTECTED] in order to subscribe. --- This message was distributed automatically from the mailing list irs-newswire. PLEASE DO NOT REPLY TO THIS MESSAGE. To unsubscribe from this list, send a blank email to mailto:[EMAIL PROTECTED] --- To subscribe to or unsubscribe from another list, please go to http://www.irs.gov/newsroom/index.html and click on 'e-News Subscriptions'. ------------------------ Yahoo! Groups Sponsor --------------------~--> $9.95 domain names from Yahoo!. Register anything. http://us.click.yahoo.com/J8kdrA/y20IAA/yQLSAA/BCfwlB/TM --------------------------------------------------------------------~-> Yahoo! Groups Links <*> To visit your group on the web, go to: http://groups.yahoo.com/group/kumpulan/ <*> To unsubscribe from this group, send an email to: [EMAIL PROTECTED] <*> Your use of Yahoo! Groups is subject to: http://docs.yahoo.com/info/terms/
