Contents Important Changes for 2000  ............. 2 Introduction  ........................................ 2 Excise Taxes Not Covered  ................ 2 Registration for Certain Activities  .... 2 Environmental Taxes  ......................... 2 Ozone-Depleting Chemicals  ........... 2 Communications and Air Transportation Taxes  .................. 4 Communications Tax  ...................... 4 Air Transportation Taxes  ................ 5 Fuel Taxes  ........................................... 7 Registration Requirements  ............. 7 Gasoline .......................................... 7 Gasohol ........................................... 10 Diesel Fuel and Kerosene  .............. 11 Aviation Fuel  ................................... 14 Special Motor Fuels  ........................ 15 Compressed Natural Gas  ............... 16 Fuels Used on Inland Waterways  .. 16 Alcohol Sold as Fuel But Not Used as Fuel  ..................................... 17 Manufacturers Taxes  ......................... 17 Tax Liability  ..................................... 18 Exemptions ..................................... 18 Credits or Refunds .......................... 18 Sport Fishing Equipment  ................ 19 Bows ............................................... 19 Arrow Components  ......................... 19 Coal ................................................. 19 Tires ................................................ 20 Gas Guzzler Tax ............................. 20 Vaccines  ......................................... 21 Retail Tax on Heavy Trucks, Trailers, and Tractors   ................................ 21 Ship Passenger Tax  ........................... 23 Luxury Tax  .......................................... 24 Other Excise Taxes  ............................ 25 Filing Form 720   .................................. 25 Paying the Taxes  ................................ 26 Credits and Refunds  .......................... 27 Tax on Wagering  ................................ 27 Penalties and Interest  ........................ 29 Examination and Appeal Procedures 29 Help With Unresolved Tax Problems 29 Rulings Program  ................................ 29 Appendix A—ATF Forms   .................. 29 Appendix B—Imported Products Table  ............................................. 30 Appendix C—Model Certificates   ...... 35 How To Get More Information  .......... 43 Index  .................................................... 44 Department of the Treasury Internal Revenue Service Publication 510 (Rev. December 1999) Cat. No. 15014I Excise Taxes for 2000