A clear look at proposed tax changes for diesel and nongasoline aviation fuels, with relief paths and new rules.
This edition outlines how excise taxes would apply after March 31, 1988, including which uses may qualify for tax relief or refunds. It covers who must register, the role of Treasury in issuing regulations, and how exemptions are to be realized through refunds or credits. The material also describes bill-by-bill proposals and their effective dates, offering a concise snapshot of possible changes to the tax landscape for fuels.
- Exemptions and refunds: exemptions for uses such as farm use, state and local government use, and certain educational or aircraft museum uses; refunds or credits for those engaging in exempt uses.
- Buyer and seller requirements: registration, possible bonding, and financial responsibility standards for sellers and producers; case-by-case authority for sales without payment of tax in some cases.
- Coverage and timing: rules for taxable fuels, the timing of tax collection, and the effective dates tied to enactment or specific dates like March 31, 1988.
- Definitions and scope: who counts as a producer, what constitutes off-highway use, and how gasohol blending and related exemptions are handled.
Ideal for readers seeking a concise, policy-focused overview of upcoming fuel tax rules and their practical implications.
Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.
Vendeur : Forgotten Books, London, Royaume-Uni
Paperback. Etat : New. Print on Demand. This book examines the recent laws and proposals surrounding the collection of excise taxes on gasoline, diesel, and non-gasoline aviation fuels. The author provides a detailed overview of the current tax system, including the different rates and exemptions that apply to various types of fuel. The book also discusses the history of excise taxes on motor fuels, and the various policy considerations that have shaped their development. The author argues that the current system of excise taxes on motor fuels is in need of reform, and proposes a number of changes that would make the system more efficient and equitable. This book is a valuable resource for anyone interested in the taxation of motor fuels. It provides a comprehensive overview of the current system, and offers a thoughtful analysis of the policy issues involved in its reform. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. N° de réf. du vendeur 9781332289943_0
Quantité disponible : Plus de 20 disponibles
Vendeur : PBShop.store US, Wood Dale, IL, Etats-Unis
PAP. Etat : New. New Book. Shipped from UK. Established seller since 2000. N° de réf. du vendeur LW-9781332289943
Quantité disponible : 15 disponible(s)
Vendeur : PBShop.store UK, Fairford, GLOS, Royaume-Uni
PAP. Etat : New. New Book. Shipped from UK. Established seller since 2000. N° de réf. du vendeur LW-9781332289943
Quantité disponible : 15 disponible(s)
Vendeur : Buchpark, Trebbin, Allemagne
Etat : Hervorragend. Zustand: Hervorragend | Sprache: Englisch | Produktart: Bücher | Keine Beschreibung verfügbar. N° de réf. du vendeur 26101984/1
Quantité disponible : 1 disponible(s)