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Internal Revenue Bulletin:  2005-2 

January 10, 2005 


Table of Contents

Notice 2005-4 Notice 2005-4

This notice provides guidance on certain excise tax provisions in section 4081 of the Code that were added or affected by the American Jobs Creation Act of 2004. These provisions relate to alcohol and biodiesel fuels, the definition of off-highway vehicles, aviation-grade kerosene, claims related to diesel fuel used in certain buses, the display of registration on certain vessels, claims related to sales of gasoline to state and local governments and nonprofit educational organizations, two party exchanges of taxable fuel, and the classification of transmix and certain diesel fuel blendstocks as diesel fuel. Also, this notice requests comments from the public on these provisions, as well as other excise tax provisions, that were added or affected by the Act. Notices 88-30, 88-132, 89-29, and 89-38 obsoleted.

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