Instructions for Forms 720-TO and 720-CS
(Rev. November 2007)
For use with Forms 720-TO and 720-CS (Rev. January 2004) Terminal Operator Report and Carrier Summary Report
Section references are to the Internal Revenue Code unless otherwise noted.
Department of the Treasury Internal Revenue Service
How To Complete Forms 720-TO and 720-CS
Below are suggestions that will allow the IRS to process the submitted forms in the most economical manner: 1. If you need additional forms or schedules, you may use photocopies. 2. Although handwritten forms are acceptable, the IRS prefers that you type or machine print data entries using 10 pitch (pica) or 12 pitch (elite) black type. Use block print, not script characters. Insert data in the middle of the blocks not touching other printing and guidelines, and take other measures to guarantee a dark black, clear, sharp image. 3. Do not enter 0 (zero) or "None" in data entry boxes when no entry is required. Leave the boxes blank unless the instructions specifically require that you enter a 0 (zero).
Electronic filing. Electronic filing is required for each return reporting 25 or more transactions a month. However, all taxpayers are encouraged to file electronically. File Form 720-TO and 720-CS electronically through the Excise Summary Terminal Activity Reporting System (ExSTARS). For more information on e-file and ExSTARS, visit the IRS website at www.irs.gov/excise. Also, see Pub. 3536, Motor Fuel Excise Tax EDI Guide.
These instructions are for paper filers. See Pub. 3536, Motor Fuel Excise Tax EDI Guide, for the electronic reporting instructions.
Substitute Forms 720-TO and 720-CS
If you want to prepare and use a substitute Form 720-TO or 720-CS, see Pub. 1167, General Rules and Specifications for Substitute Forms and Schedules. If your substitute Form 720-TO or 720-CS is approved, the form approval number must be printed in the lower left margin of each substitute form you file with the IRS.
Purpose of Forms
Form 720-TO is an information return that is used by terminal operators to report their monthly receipts and disbursements of liquid products.
Reporting is required for inactive terminals.
Extension of Time To File
You may request an extension of up to 30 days to file a return. Explain the cause of the delay fully and send your request to the Department of the Treasury, Internal Revenue Service, Stop 5701G, Cincinnati, OH 45999.
Form 720-CS is an information return that is used by bulk carriers to report their monthly receipts and disbursements of liquid products. A liquid product is any liquid that is transported into storage at a terminal or delivered out of a terminal. See the product code table on page 6.
If you filed a return with the IRS and later discover you made an error, you must correct it as soon as possible. If you filed your return electronically, see Pub. 3536 for instructions. When making a correction to a paper filed return, you must send in the first page of Form 720-TO or 720-CS and the schedule(s) that needs to be corrected with the "Void" box checked. Identify the transaction you are correcting, either by highlighting or attaching an explanation. Then, complete another first page of Form 720-TO or 720-CS along with the corrected schedule(s) with the "Corrected" box checked. On the corrected schedule(s), only enter the information for the transaction you are correcting.
When To File
Forms 720-TO and 720-CS must be filed monthly. The report is due the last day of the month following the month in which the transaction occurs. If any due date for filing a return falls on a Saturday, Sunday, or legal holiday, you may file the return on the next business day. Send your information return to the IRS using the U.S. Postal Service or a designated private delivery service to meet the "timely mailing as timely filing" rule. See Private Delivery Services below.
Keep copies of information returns you have filed with the IRS or the data to reconstruct for at least 3 years from the date of the return. Your records must be available at all times for inspection by the IRS.
Where To File
Mail Forms 720-TO and 720-CS to the Department of the Treasury, Internal Revenue Service, Stop 5701G, Cincinnati, OH 45999. Send the forms to the IRS in a flat mailing (not folded). Do not staple, tear, or tape any of these forms. If you are sending a large number of forms, you may send them in conveniently sized packages. On each package, write your name and EIN and number the packages consecutively. Postal regulations require forms and packages to be sent by First-Class Mail.
Failure to file correct information returns by the due date. If you fail to file a correct information return by the due date and you cannot show reasonable cause, you may be subject to a penalty. The penalty applies if you fail to file timely, you fail to include all information required to be shown on a return, or you include incorrect information on a return. The penalty also
Cat. No. 28663J
applies if you report an incorrect employer identification number (EIN) or fail to report an EIN where required.
· TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.
Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 business days after your request is received. National Distribution Center P.O. Box 8903 Bloomington, IL 61702-8903 CD for tax products. You can order Publication 1796, IRS Tax Products CD, and obtain: The first release ships in January and the final release ships in March. · Current-year forms, instructions, and publications. · Prior-year forms, instructions, and publications. · Bonus: Historical Tax Products DVD - Ships with the final release. · Tax Map: an electronic research tool and finding aid. · Tax law frequently asked questions. · Tax Topics from the IRS telephone response system. · Fill-in, print, and save features for most tax forms. · Internal Revenue Bulletins. · Toll-free and email technical support. Buy the CD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD for $35 (plus a $5 handling fee). Price is subject to change. CD for small businesses. Publication 3207, The Small Business Resource Guide CD for 2007, is a must for every small business owner or any taxpayer about to start a business. This year's CD includes: · Helpful information, such as how to prepare a business plan, find financing for your business, and much more. · All the business tax forms, instructions, and publications needed to successfully manage a business. · Tax law changes for 2007. · Tax Map: an electronic research tool and finding aid. · Web links to various government agencies, business associations, and IRS organizations. · "Rate the Product" survey -- your opportunity to suggest changes for future editions. · A site map of the CD to help you navigate the pages of the CD with ease. · An interactive "Teens in Biz" module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. An updated version of this CD is available each year in early April. You can get a free copy by calling 1-800-829-3676 or by visiting www.irs.gov/smallbiz.
Private Delivery Services
You can use certain private delivery services designated by the IRS to meet the "timely mailing as timely filing" rule for information returns. These private delivery services include only the following: · DHL Express (DHL): DHL Same Day Service; DHL Next Day 10:30 am; DHL Next Day 12:00 pm; DHL Next Day 3:00 pm; and DHL 2nd Day Service. · Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First. · United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express. The private delivery service can tell you how to get written proof of the mailing date.
· A CD that is released twice so you have the latest products.
How To Get Tax Help
You can call the IRS toll free at 1-800-829-4933 for answers to your questions about completing Form 720-TO or Form 720-CS, excise tax information, or obtaining an employer identification number. You can get excise tax information on the IRS website at www.irs.gov/excise. Contacting your Taxpayer Advocate. The Taxpayer Advocate Service is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. You can contact the Taxpayer Advocate Service by calling toll-free 1-877-777-4778 or TTY/TTD 1-800-829-4059 to see if you are eligible for assistance. You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service - Your Voice at the IRS. You can file Form 911, Application for Taxpayer Assistance Order, or ask an IRS employee to complete it on your behalf. For more information, go to www.irs.gov/advocate. Internet. You can access the IRS website at www.irs. gov 24 hours a day, 7 days a week to:
· · · · ·
Download forms, instructions, and publications. Order IRS products online. Research your tax questions online. Search publications online by topic or keyword. View Internal Revenue Bulletins (IRBs) published in the last few years. · Sign up to receive local and national tax news by email. · Get information on starting and operating a small business. Phone. Many services are available by phone.
1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days. · Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040. · Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/ localcontacts or look in the phone book under United States Government, Internal Revenue Service.
· Ordering forms, instructions, and publications. Call
Name and Address
Include the suite, room, or other unit number after the street address.
If the post office does not deliver mail to the street address and you have a P.O. box, show the box number instead of the street address.
Enter the information in the following order: city, province or state, and country. Follow the country's practice for entering the postal code. Do not abbreviate the country's name.
Enter the name, daytime telephone number, fax number, and email address for the person who should be contacted to discuss this information return.
Employer Identification Number (EIN)
Enter your EIN. If you do not have an EIN, use Form SS-4, Application for Employer Identification Number, to apply for one. You can get this form at Social Security Administration offices or by calling 1-800-TAX-FORM (1-800-829-3676). You can apply for an EIN online or by telephone, fax, or mail. See the Instructions for Form SS-4 for more information. If you have applied for an EIN but you do not have your EIN by the time you must file your information return, enter "Applied for" in any space where your EIN must be entered.
Form 637 Registration Number
Enter the assigned IRS number. Regulations sections 48.4101-1(c)(1)(iii)(iv)(vi) and (vii) require pipeline operators, position holders, terminal operators, and vessel operators to be registered by the IRS. If you do not have a registration number, use Form 637, Application for Registration (For Certain Excise Tax Activities). Form 637 has information on how to apply for a registration number.
Net gallons. Liquid product measured in U.S. gallons corrected to a temperature of 60° Fahrenheit or 15° Celsius and to a pressure of 14.7 pounds per square inch (psi). Gross gallons. The total product measured in U.S. gallons without temperature or barometric adjustments. Consignor. The person that hires the carrier to transport liquid product. Transport carriers (bulk). Includes pipelines, barges, or vessels delivering or removing liquid product at approved terminals. Transport carriers (non-bulk). Includes trucks or railcars delivering or removing liquid product at approved terminals and removals from terminals (other than by truck or rail) for sale or use. Mode of Transportation/Book Adjustment Codes. The table below lists the mode of transportation codes. See book adjustments (Code BA) below for use of code BA instead of a transportation code.
Table 1. Mode of Transportation Codes Non-bulk J Truck R Rail RT Removal from terminal (other than by truck or rail) for sale or consumption. See RT-Removal from terminal below. B Barge PL Pipeline S Ship (great lake or ocean) Bulk
Carrier and Consignor Names and EINs
EINs are used to associate and verify transactions you report to the IRS. Therefore, it is important that you furnish correct names and EINs for carriers and consignors on the forms sent to the IRS. You may use Form W-9, Request for Taxpayer Identification Number and Certification, or your own form, to request an EIN from a carrier or a consignor. You may be subject to a penalty for an incorrect or missing EIN on an information return. See Penalty on page 1. You are required to maintain the confidentiality of information obtained on a Form W-9 relating to the taxpayer's identity and you may use such information only to comply with filing these information returns. Note. Foreign persons may use the appropriate Form W-8. See the Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY.
Form 720-TO and Form 720-CS must be signed by a person who has authority to sign.
Terminal. A taxable fuel storage and distribution facility that is supplied by pipeline or vessel and from which liquid products, such as taxable fuel, may be removed at a rack. However, the term does not include any facility at which gasoline blendstocks are used in the manufacture of products other than finished gasoline and from which no gasoline is removed. Also, the term does not include any facility where finished gasoline, undyed diesel fuel, or undyed kerosene is stored if the facility is operated by a taxable fuel registrant and all such taxable fuel stored at the facility has been previously taxed under section 4081 upon removal from a refinery or terminal. Approved terminal. A terminal that is operated by a taxable fuel registrant that is a terminal operator. Position holder. For IRS Excise information reporting only, with respect to a liquid product in a terminal, the person that holds the inventory position in the liquid product as reflected on the records of the terminal operator. A person holds the inventory position in a liquid product when that person has a contractual agreement with the terminal operator for the use of storage facilities and terminaling services at a terminal with respect to the liquid product. The term also includes a terminal operator that owns a liquid product in its terminal.
BA-Book adjustments are product reclassifications or conversions of products at the terminal that result in a product code change. Examples include conversion of diesel fuel #2 low sulfur undyed to diesel fuel low sulfur dyed and reclassification of jet fuel to kerosene high sulfur dyed, or diesel fuel high sulfur #1 undyed. Book adjustments itemize changes, in volume, of at least one liquid product and another liquid product, with no physical movement of the product. Book adjustments must be reported in summary. For book adjustments, summary reporting means the combining of all book adjustment transactions by product code for the reporting period. · Schedule A. Report the book adjustments for a product code along with the other transactions for the product code. · Schedule B. Do not report book adjustments on any position holder's schedule. Instead, use a separate Schedule B with "book adjustment" as the position holder. CE-Summary code is used when reporting product codes 092 and 122 in summary. See Optional Summary Reporting Instructions for Product Codes 092 and 122, and Disbursements Using Mode of Transportation Code "RT" on page 4. RT-Removal from terminal. Monthly disbursement transactions for any product code using "RT" may be reported using the Optional Summary Reporting Instructions for Product Codes 092 and 122 (Schedule B), and Disbursements Using Mode of Transportation Code "RT" on page 4, or may be reported in detail.
Terminal Operator Report, Form 720-TO
Purpose of Form
Use Form 720-TO to report receipts and disbursements of all liquid products to and from all approved terminals. A separate Schedule B must be prepared for each position holder and for each related product code that is CAUTION destined for more than one state or has more than one mode of transportation.
Who Must File
Each terminal operator is required to file a separate Form 720-TO for each approved terminal.
Part II. Terminal
Name and location of terminal. Enter the name and location of the terminal as published on the IRS website.The list of terminals can be found at www.irs.gov/excise under topic Terminal Control Number (TCN) Database. Terminal control number (TCN). Enter the TCN assigned to the terminal's physical location by the IRS.
Schedule B. Terminal Operator Disbursements by Position Holder
Use this schedule to report each disbursement of product (bulk and non-bulk) by the terminal operator by position holder. A separate Schedule B for each position holder, separating bulk from non-bulk, must be used for each product code that is destined for more than one state or has more than one mode of transportation. Note. Bulk and non-bulk disbursements of product code 092 or 122 can be reported in summary instead of reporting them as separate transactions. If you wish to summarize these transactions, use the optional reporting instructions for Schedule B below instead of these instructions. Position holder (PH) name. Enter the name of the entity holding the inventory position in the terminal.
Part III. Transactions for the Month
Part III is for the terminal operator to provide a monthly summary of the terminal receipts and disbursements by product code. Line 1. Enter the physical inventory of net gallons by product code at the beginning of the reporting period. This should be the same number as reported for actual ending inventory the previous month. Line 2. If you have more than one Schedule A, Terminal Operator Receipts, for a product code, combine the totals from each column (f) for the product code and enter the total on line 2. Line 4. If you have more than one Schedule B, Terminal Operator Disbursements by Position Holder, for a product code, combine the totals from each column (e) for the product code and enter the total on line 4. Line 6. Enter all gains and losses by product code. The amount entered on line 6 will show any difference, plus or (minus), between lines 5 and 7. Book adjustments or other known transactions are not considered gains or losses. Line 7. Enter the actual physical ending inventory at the terminal.
Enter the product code from Table 2 on page 6.
Enter the destination state code from Table 3 on page 7. The destination state code is required for non-bulk (truck or rail car) disbursements only. If a fuel transport truck is receiving fuel destined for different states, the terminal operator will issue a bill of lading, manifest, or other shipping document for each state of destination. You are required to report each separate shipping document as a separate transaction.
Enter the code from Table 1 on page 3. Example. ABC Terminal is preparing Schedule B for disbursements made by position holder XYZ. XYZ disburses gasoline (PC 065), diesel fuel #2 low sulfur undyed (PC 167), and jet fuel (PC 130) during the month destined for two states. ABC must prepare six Schedules B to report XYZ's transactions (three product codes x two destination states).
Transaction Reporting Instructions for All Product Codes
Schedule A. Terminal Operator Receipts
Use this schedule to report each receipt of product (bulk and non-bulk) by the terminal operator. A separate Schedule A must be used for each product code. Note. Non-bulk receipts of product code 092 or 122 can be reported in summary by month instead of reporting them as separate transactions. If you wish to summarize these transactions by month, use the optional reporting instructions for Schedule A below instead of these instructions.
Column (a). Enter the name of the carrier that transports the product out of the terminal. Column (b). Enter the carrier's EIN. If the carrier is a foreign flag vessel and the EIN is unknown, enter 88-8888888. If the carrier is a military vehicle and you cannot obtain proper EIN, enter 77-7777777. Column (c). Enter the date the product was removed from the terminal (mmddyyyy). Column (d). Enter the identifying number from the document provided by the terminal operator to the carrier that reflects the details of the transaction. This could be a bill of lading, manifest, inspection report, or other shipping document. Both the carrier and terminal operator must report the same document number. Column (e). Enter the actual net gallons disbursed from the terminal. Column (f). Enter the gross gallons disbursed from the terminal as shown on the document listed in column (d). No entry is required for product codes 092 and 122.
Enter the product code from Table 2 on page 6. Product code 122 (blending components) includes gasoline blendstocks as defined in Regulations section 48.4081-1(c)(3)(i) but not listed in the product code table.
Column (a). Enter the name of the carrier that transports the product into the terminal. Column (b). Enter the carrier's EIN. If the carrier is a foreign flag vessel and the EIN is unknown, enter 88-8888888. Column (c). Enter the mode of transportation code from Table 1 on page 3. Column (d). Enter the date the product was received into the terminal (mmddyyyy). Column (e). Enter the identifying number from the document provided by the carrier that reflects the details of the transaction. This could be the terminal receipts document, pipeline ticket number, pump order number, bill of lading, barge ticket number, inspection report, etc. Both the carrier and terminal operator must report the same document number. Column (f). Enter the actual net gallons received into the terminal. For non-bulk deliveries to a terminal where net gallons are not measured, enter gross gallons.
Optional Summary Reporting Instructions for Product Codes 092 and 122, and Disbursements Using Mode of Transportation Code "RT"
Schedule A. Terminal Operator Receipts
Use these instructions to report in summary by month the non-bulk receipts of product codes 092 and 122 into the terminal. If you have bulk receipts for product codes 092 and 122, you must use the instructions for Schedule A above and report these transactions in detail. Use separate Schedules A for product codes 092 and 122. Do not combine product code 092 with product code 122. Product code. If the product is a blending component and not listed in Table 2, enter 122. If the product is not a blending component, enter 092.
Column (a). Enter "Various." Column (b). Enter "99-9999999." Column (c). Enter "CE." Column (d). Enter the month ending date (mmddyyyy). Column (e). Enter "Summary." Column (f). Add the net gallons for all transactions for the month and enter the total.
Column (f). Enter the actual net gallons received from the terminal.
Schedule B. Carrier Deliveries To a Terminal
Use this schedule to report each bulk delivery of liquid product by the carrier to a terminal. A separate Schedule B must be used for each product code. TCN. Enter the TCN assigned to the terminal's physical location by the IRS.
Schedule B. Terminal Operator Disbursements by Position Holder
Use these instructions to report in summary the total disbursements (bulk and non-bulk) of product codes 092 and 122 for each position holder. Use separate Schedules B for product codes 092 and 122. Do not combine product code 092 with product code 122. Product code. If the product is a blending component and not listed in Table 2, enter 122. If the product is not a blending component, enter 092. Destination state. Enter the destination state code from Table 3 on page 7. Mode of transportation. Enter "CE" or "RT," if applicable. Column (a). Enter "Various." Column (b). Enter "99-9999999." Column (c). Enter the month ending date (mmddyyyy). Column (d). Enter "Summary." Column (e). Add the total net gallons for all transactions for the month by the terminal for each position holder and product code, and enter the total. Column (f). Not required for product codes 092 and 122.
Enter the product code from Table 2 on page 6.
Column (a). Enter the EIN of the company hiring the carrier. Column (b). Enter the name of the company hiring the carrier. Column (c). Enter the code from Table 1 on page 3. Column (d). Enter the date from the document in column (f) (mmddyyyy). Column (e). Enter the identifying number from the document provided by the carrier to the terminal operator when the product is delivered to the terminal that reflects the details of the transaction. This could be the terminal receipts document, pipeline ticket number, barge ticket number, inspection report, etc. Both the carrier and terminal operator must report the same document number. Column (f). Enter the actual net gallons delivered to the terminal. Privacy Act and Paperwork Reduction Act Notice. We ask for the information on these forms in order to carry out the Internal Revenue laws of the United States. Section 4101 and its regulations require you to file an information return with the IRS. Forms 720-TO and 720-CS are used to report the information. Section 6109 requires you to provide your taxpayer identification number. Routine uses of tax information include giving it to the Department of Justice for civil and criminal litigation, and to cities, states, and the District of Columbia for use in administering their tax laws. We may also disclose this information to federal and state agencies to enforce federal nontax criminal laws and to combat terrorism. If you fail to provide this information in a timely manner, you may be subject to penalties. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. The time needed to complete and file these forms will vary depending on individual circumstances. The estimated average times are:
Form 720-TO 720-CS Recordkeeping 19 hr., 21 min. 16 hr., 2 min. Learning about the law or the form 30 min. 30 min. Preparing and sending the form to the IRS 49 min. 45 min.
Carrier Summary Report, Form 720-CS
Who Must File
Form 720-CS is required to be filed by bulk transport carriers (barges, vessels, and pipelines) who receive liquid product from an approved terminal or deliver liquid product to an approved terminal.
Part II. Transactions for the Month
Part II is used by the carrier to report a monthly summary of the receipts from terminals and disbursements to terminals by product code. Use only the product codes listed in Table 2 on page 6.
Schedule A. Carrier Receipts From a Terminal
Use this schedule to report each bulk receipt of liquid product by the carrier from a terminal. A separate Schedule A must be used for each product code. TCN. Enter the TCN assigned to the terminal's physical location by the IRS. The list of terminals by TCN is available on the IRS website at www.irs.gov/excise.
Enter the product code from Table 2 on page 6. Product code 122 (blending components, other) includes gasoline blendstocks as defined in Regulations section 48.4081-1(c)(3)(i) but not listed in the product code table.
Column (a). Enter the EIN of the company hiring the carrier. Column (b). Enter the name of the company hiring the carrier. Column (c). Enter the code from Table 1 on page 3. Column (d). Enter the date from the document in column (e) (mmddyyyy). Column (e). Enter the identifying number from the document provided by the terminal operator to the carrier that reflects the details of the transaction. This could be a bill of lading, manifest, inspection report, or other shipping document. Both the carrier and terminal operator must report the same document number.
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the tax form to this address. Instead, see Where to File on page 1.
Table 2. Product Codes
Product Additive Miscellaneous Alcohol: Ethanol Mixture Methanol Mixture Aviation Gasoline Benzene BioDiesel: BioDiesel Mixture Dyed Biodiesel Mixture Blending Components: Blending Components Other Butane, including Butane Propane Mix ETBE MTBE Napthas Pentanes, including Isopentane Raffinates TAME Toluene Transmix Xylene Butylene Compressed Natural Gas Diesel Fuel Undyed: Diesel Fuel # 1 Low Sulfur Undyed Diesel Fuel # 2 Low Sulfur Undyed Fuel Oil # 1 Undyed Diesel Fuel # 4 Undyed Diesel Fuel High Sulfur # 1 Undyed Diesel Fuel High Sulfur # 2 Undyed Diesel Fuel Dyed: Diesel Fuel High Sulfur Dyed
Product Code 090 E00E991 M00 M991 125 248 B00B991 D00D991 1222 055 249 093 126 059 223 121 199 100 076 198 224 161 167 150 154 282 283 226
Product Diesel Fuel Dyed (continued): Diesel Fuel Low Sulfur Dyed Diesel Fuel # 1 Dyed Diesel Fuel # 4 Dyed Ethane Ethylene Gasoline Isobutane Kerosene Undyed: Kerosene Low Sulfur Undyed Kerosene High Sulfur Undyed Kerosene Dyed: Kerosene Low Sulfur Dyed Kerosene High Sulfur Dyed Mineral Spirits: Jet Fuel Excluded Liquid (Mineral Oil) Liquefied Natural Gas Marine Diesel Oil Marine Gas Oil Methane Mineral Oils Propane Propylene Undefined (Other) Product Crude (any) Condensate (not Crude) Asphalt Food Soy Oil Waste Oil
Product Code 227 231 153 052 196 065 058 145 147 073 074 130 077 225 279 280 265 281 054 075 0923 0014 0494 1884 9604 2854 091
indicates the percentage of fuel or fuel mixture (for example, a fuel composed of 79% ethanol would be E79, 100% dyed biodiesel would be D00) 2Blending Components Other (122) does not include product codes 155, 249, 093, 076, 126, 059, 223, 121, 199, or 100. 3Undefined (Other) 092 does not include product codes 001, 049, 188, or 960. 4Generally, these codes are not intended to expand reporting to these categories. However, if these products go into or out of an approved terminal (TCN facility), they must be reported to allow full accountability of liquids at an approved terminal.
Table 3. Abbreviations
United States (US) Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Abbreviation AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS Missouri Montana Nebraska Nevada
United States (US)
Abbreviation MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY
New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming
Canadian (CA) Province/Territory Alberta British Columbia Manitoba New Brunswick Newfoundland Northwest Territory Nova Scotia Nunavat Ontario Prince Edward Island Quebec Saskatchewan Yukon Territory Mexican (MX) State Aguascalientes Baja California Baja California Sur Campeche Chiapas Chihuahua Coahuila Colima Distrito Federal
Abbreviation AB BC MB NB NF NT NS NU ON PE QC SK YT Abbreviation AG BJ BS CP CH CI CU CL DF
Mexican (MX) State Durango Guanajuato Guerrero Hildago Jalisco Mexico Michoacan Morelos Nayarit Nuevo Leon Oaxaca Puebla Queretaro Quintana Roo San Luis Potosi Sinaloa Sonora Tabasco Tamaulipas Tlaxcala Veracruz Yucatan Zacatecas
Abbreviation DG GJ GR HG JA EM MH MR NA NL OA PU QA QR SL SI SO TA TM TL VZ YC ZT