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IRS Waives Diesel Fuel Penalty in Certain Texas Counties Because of Hurricane Ike

HOU-2008-35, Sept. 19, 2008

WASHINGTON –– The Internal Revenue Service, in response to the emergency caused by Hurricane Ike, will not impose a tax penalty when dyed diesel fuel is used on the highway in the Texas counties of Brazoria, Chambers, Galveston, Harris, Jefferson and Orange if:

  • The fuel is used by farmers, ranchers and people working with them to rescue or feed livestock stranded by the hurricane,
  • The fuel had been bought for use before Sept. 19, 2008,
  • The fuel is used before Sept. 26, 2008, and
  • The operator of the highway vehicle in which the fuel is used pays the tax of 24.4 cents per gallon.

The IRS will not impose penalties for failure to make semimonthly deposits of this tax on the dyed diesel fuel.  IRS Publication 510, Excise Taxes for 2008, has information on the proper methods for reporting and paying the tax.

Ordinarily, dyed diesel fuel is not taxed because it is sold for uses exempt from excise tax, such as on a farm for farming purposes or for other off-highway business uses.
Finally, the Internal Revenue Service will not impose the tax penalty on a failure to meet the requirements of EPA highway diesel fuel sulfur content regulations. 

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