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Rules Governing Practice before IRS

Secured Airport Terminal

Notice 2016-15 provides guidance regarding the criteria for designation by the Internal Revenue Service (IRS) of a terminal located within a secure area of an airport as a Secured Airport Terminal (SAT). The notice also provides procedures for a terminal operator to request that a terminal be placed on the SAT list.

A new column has been added to the current listing of approved Terminal Control Numbers (TCN) to indicate which terminals have the designation of a SAT.

Kerosene is generally taxed at a rate of 24.3 cents per gallon. However, if the kerosene is removed directly into the fuel tank of an aircraft from a terminal or refinery, it will be taxed at lower aviation rates. If nontaxable kerosene is removed directly into the fuel tank of an aircraft from a terminal, the rate of tax is reduced to zero.

To be designated as a SAT, a terminal must meet the following criteria:

  • The terminal operator requests that the terminal be designated as a SAT
  • The terminal operator is registered as a terminal operator under section 4101
  • The terminal is a terminal within the meaning of section 48.4081-1
  • The terminal is located within an airport
  • Only authorized vehicles are allowed to enter and exit the terminal
  • Kerosene received, stored and removed is exclusively for delivery into the fuel tank of an aircraft at the terminal.
  • Kerosene delivery into the fuel tank of an aircraft is made directly from the terminal, such as through a hydrant system, or by qualifying refuelers, as defined by section 4081(a)(3) that are used only to transport and deliver kerosene into the fuel tank of an aircraft.
  • Except in the case of exigent circumstances identified by the Secretary in regulation, no vehicle registered for highway use is loaded with kerosene at such terminal.
  • The terminal has security measures that are consistent with customary business security practices designed to resist access to the terminal by unauthorized personnel and unauthorized vehicles.

Procedures to request SAT status are in Notice 2016-15


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