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Ext. PublicationLeanne Sobel
Partner-in-Charge, Energy Compliance Services - Motors Fuels and Excise Tax
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Our hosts discuss the taxability of racing fuel on this episode of Motor Fuels Tax Minute.
Explore how different states tax EV charging stations, and learn what businesses need to know about licensing, compliance and reporting.
Our hosts discuss how racing fuel is handled in different states on this episode of Motor Fuels Tax Minute.
Our hosts kick off a new series on racing fuel on this episode of Motor Fuels Tax Minute.
Unlock tax savings and ensure compliance by meeting IRS criteria to qualify vehicles as mobile machinery for off-highway fuel credits.
Our hosts discuss how amended returns can play into audits in the final episode of our amended returns series.
Our hosts continue their amended returns series by discussing how to make amendments in this episode of Motor Fuels Tax Minute. Tune in to learn more.
Our hosts cover how to file amended returns in this episode of Motor Fuels Tax Minute.
Our hosts begin a four-part series on amended returns in this episode of Motor Fuels Tax Minute.
Substantiating off-road fuel use credits can prove challenging when it comes to differentiating the IRS’ viewpoint versus the states. Learn more.
This episode of Motor Fuels Tax Minute examines the details of tax provisions, their financial statement impact and key pitfalls to avoid.
False claims for fuel tax credits land on the IRS’ Dirty Dozen list of tax scams. Learn about the risks and new filing requirements.
Off-highway business use fuel tax claims are an often-overlooked opportunity. Learn more about how these state tax refunds can be used effectively.
In this week’s episode of Motor Fuels Tax Minute, our hosts talk about storing fuel.
In this week’s episode of Motor Fuels Tax Minute, our hosts discuss signatures on Power of Attorney.
In this week’s episode of Motor Fuels Tax Minute, our hosts talk a little bit about that column for tax periods on Power of Attorney.
In this week’s episode of Motor Fuels Tax Minute, our hosts cover what happens if you need to revoke Power of Attorney.
To enjoy the full benefits of the 45Z tax credit for clean fuel, producers should consider five key points. Here’s what you need to know.
In this week’s episode of Motor Fuels Tax Minute, our hosts discuss why an employee of the company needs to be on the Power of Attorney.
In this week’s episode of Motor Fuels Tax Minute, our hosts cover certification requirements for Power of Attorney.
In this week’s episode of Motor Fuels Tax Minute, our hosts fill us in on the documentation required when products are exported to Mexico.
Motor Fuels Tax Minute takes on tax-saving strategies like depreciation, green energy deductions and property tax benefits in foreign trade zones.
In this week’s episode of Motor Fuels Tax Minute, our hosts talk about foreign trade zones.
The U.S. Department of the Treasury and Internal Revenue Service have issued long-awaited guidance for the 45Z Clean Fuel Production Credit.
In this week’s episode of Motor Fuels Tax Minute, our hosts talk about the upcoming expiring blenders credit and how that will affect those in the industry.
Explore year-end considerations including the critical aspects of 45Z credits, ITC for biogas and strategies for clean fuel production credits.
Weaver covers the top issues across our Specialty Tax Services, including State and Local Tax (SALT), Transactions, Tax Provisions, Tax Credits and more.
In this week’s episode of Motor Fuels Tax Minute, our hosts dive into the Delaware gross receipts tax.
In this week’s episode of Motor Fuels Tax Minute, our hosts look at how Tennessee defines transmix.
In this week’s episode of Motor Fuels Tax Minute, our hosts delve into a frequently discussed topic: transmix.
Federal and state governments issued fuel tax relief after Hurricane Helene, including IRS dyed diesel penalty waivers, temporary licensing and IFTA suspensions.
In this week’s episode of Motor Fuels Tax Minute, our hosts discuss pipeline trading.
In this week’s episode of Motor Fuels Tax Minute, our hosts give their take on the 637 notification letter.
Weaver's Leanne Sobel sat with Bloomberg Tax to discuss Marathon Petroleum’s appeal of a $15 million fuel tax ruling before the Illinois Supreme Court.
In this week’s episode of Motor Fuels Tax Minute, our hosts focus on a question regarding 637 re-registration.
In this week’s episode of Motor Fuels Tax Minute, our hosts cover whether state licenses are continuous or require renewal.
In this week’s episode of Motor Fuels Tax Minute, our host wishes everyone a happy summer.
In this week’s episode of Motor Fuels Tax Minute, our hosts introduce Tony Miller, a partner in Weaver’s energy compliance services, who shares his unique insight into EPA enforcement.
Weaver's team covers the top issues across our Specialty Tax Services, including State and Local Tax (SALT), Transactions, Tax Provisions, Tax Credits and more.
In this week’s episode of Motor Fuels Tax Minute, our hosts cover tax controversy and the fuels space with Dawn Rhea, Weaver’s tax services partner.
In this week’s episode of Motor Fuels Tax Minute, our hosts bring back Tashiana Briggs, who discusses Weaver’s Cultivating Greatness program.
On this episode of Weaver: Beyond the Numbers, Energy Evolution, our hosts discuss the IRS 45Z Clean Fuel guidance.
In this week’s episode of Motor Fuels Tax Minute, our hosts introduce Stephen Arredondo, director of property tax services, who offers insight into property tax.
In this week’s episode of Motor Fuels Tax Minute, our hosts discuss exports to Mexico.
In this week’s episode of Motor Fuels Tax Minute, our hosts introduce Partner of Specialty Tax Services, Sean Muller, who presents the rest of what Weaver does in specialty tax services.
In this week’s episode of Motor Fuels Tax Minute, our hosts celebrate the 50th episode of the podcast.
In this week’s episode of Motor Fuels Tax Minute, our hosts talk about the NORA fee.
The IRS has issued guidance on the registration requirements for producers under the Clean Fuel Production Credit in IRC § 45Z, which begins on January 1, 2025.
On this episode of Weaver: Beyond the Numbers, Energy Evolution, our hosts discuss what to know about beginning of construction.
In this week’s episode of Motor Fuels Tax Minute, our hosts introduce Supervisor and Motor Fuels team member, Bryan Ruwaldt, who offers audit tips.
On this episode of Weaver: Beyond the Numbers, Energy Evolution, our hosts cover one of their favorite topics: how many credits can you claim?
On this episode of Weaver: Beyond the Numbers, Energy Evolution, our hosts discuss new information on a blender’s credit, ethanol and sustainable aviation fuel (SAF).
On this episode of Weaver: Beyond the Numbers, Energy Evolution, our hosts share updates in the green energy space.
In this week’s episode of Motor Fuels Tax Minute, our hosts dive into some ExSTARS requirements.
In this week’s episode of Motor Fuels Tax Minute, our hosts touch on the stacking credits as it relates to the Inflation Reduction Act.
In this week’s episode of Motor Fuels Tax Minute, our hosts give an overview of flash titles.
In this week’s episode of Motor Fuels Tax Minute, our hosts discuss heavy vehicle use tax.
Weaver's Specialty Tax Services team covers the top issues across our Specialty Tax Services, including State and Local Tax (SALT), Fixed Assets, Tax Provisions and Transaction Tax Advisory.
In this week’s episode of Motor Fuels Tax Minute, our hosts discuss non-tax specific permits for biofuel feedstocks.
The IRS guidance is for hydrogen producers whose hydrogen production pathways are not included in the 45VH2-GREET model.
In this week’s episode of Motor Fuels Tax Minute, our hosts go back to the basics with net billed or gross gallons.
Improper claims for federal fuel tax credits have been on the rise prompting the IRS to warn taxpayers in its annual Dirty Dozen list of tax scams.
As the reinstated Federal Chemical Superfund Tax nears its second year, taxpayers need to have all statutorily required documentation necessary to substantiate a claim.
In this week’s episode of Motor Fuels Tax Minute, our hosts give an overview of fuel tax credits.
Counties can impose surcharge when pipeline companies claim IRC Section 45Q carbon capture & sequestration tax credit on pipelines passing through their jurisdiction.
In this week’s episode of Motor Fuels Tax Minute, our hosts fill us in on a recent Florida case.
In this week’s episode of Motor Fuels Tax Minute, our hosts go back to the basics of Texas dyed diesel fuel requirements.
In this week’s episode of Motor Fuels Tax Minute, our hosts give an overview of dyed diesel fuel requirements for federal tax purposes.
Insight HubWith their knowledge of such topics as tax energy credits and incentives, energy consulting and transaction structuring, our professionals from diverse practice areas advise developers and investors, among others, to help identify potential tax credits and other opportunities.
In this week’s episode of Motor Fuels Tax Minute, our hosts give an update on 45Z clean fuel production credits. Tune in now.
In this week’s episode of Motor Fuels Tax Minute, our hosts introduce senior associate and Motor Fuels team member Christie Smith.
Undyed diesel fuel that is exempt from the Florida fuel tax by way of refund is subject to the Florida sales and use tax, a Florida administrative court found.
On this episode of Energy Evolution, our hosts discuss the new IRS guidance on the sustainable aviation fuel credits under Section 40B and Section 6426.
The IRS guidance provides additional safe harbors for calculating the lifecycle greenhouse gas emissions reduction percentage, including the use of an approved QAP.
Treasury and IRS have issued proposed regulations to implement the new Section 45X advanced manufacturing production tax credit.
Discussion of the biogas industry and tax credits that can be obtained.
The biofuels industry suffered a blow in the Chemoil case which pitted the alcohol fuel mixture credit against the economic substance doctrine.
In this week’s episode of Motor Fuels Tax Minute, our hosts are on vacation, but still have your most recent motor fuels update!
In this week’s episode of Motor Fuels Tax Minute, our hosts are going back to the basics to explain the difference in definitions between “Above the Rack” and “Below the Rack.”
Weaver’s Energy Evolution vlog series explores various federal programs, carbon sequestration and fuel-related questions under the Inflation Reduction Act (IRA).
This week’s episode of Motor Fuels Tax Minute features a question from a viewer and a discussion of the taxes behind E99 and B99.
In this week’s episode of Motor Fuels Tax Minute, our hosts are going back to the basics to discuss the federal employer identification number (FEIN).
In this week’s episode of Motor Fuels Tax Minute, our hosts answer a listener’s question and discuss the harbor maintenance fee.
In this week’s episode of Motor Fuels Tax Minute, our hosts introduce a key team member to the Motor Fuels team, Bryan Ruwaldt, Senior Tax Associate.
In this week’s episode of Motor Fuels Tax Minute, our hosts go back to the basics in a discussion about Form 637 Notification Certificates.
The IRS issued proposed regulations on the application of the federal Superfund Tax that address a number of issues surrounding the imposition of the tax.
The IRS released guidance on the prevailing wage & apprenticeship requirements for increasing the amount of many IRA credits and the deduction under IRC § 179D.
The IRS has issued Notice 2023-38 providing guidance on the domestic content requirements. Learn more about the specific requirements for a taxpayer.
Weaver is closely following the IRS and Treasury Department’s activities to issue further guidance on IRA clean energy credits and incentives.
In this week’s episode of Motor Fuels Tax Minute, our hosts spoke with Tashiana Briggs about her background in Motor Fuels.
In this week’s episode of Motor Fuels Tax Minute, our hosts will discuss the second-generation biofuel credit.
In the March 6 Internal Revenue Bulletin the IRS issued a statement on export tax for oil spills. Find out more about this notice and how taxpayers are affected.
In a recent decision, the First District Court of Appeals in Illinois held that book-out transactions are transfers of ownership of fuel and are subject to tax.
In this week’s episode of Motor Fuels Tax Minute, our hosts will discuss the Cook County, Illinois court case and what it means for motor fuels tax.
In this week’s episode of Motor Fuels Tax Minute, our hosts will discuss the tax credits in the Inflation Reduction Act.
In this week’s episode of Motor Fuels Tax Minute, we continue our Motor Fuel Basics series with an overview on motor fuel reporting.
Sales and use tax compliance is the topic for this week’s Motor Fuels Tax Minute as our hosts interview Steven Scarborough in a deep dive on how to navigate these tax requirements.
A number of states have updated their motor fuel tax rates and related fees effective in the first quarter of 2023.
Happy New Year! In this week’s episode of Motor Fuels Tax Minute, we are headed back to the basics. Join our hosts for an overview of motor fuels basics, and a chance to win some Weaver swag!
An introduction to transfer pricing is the topic for this week’s Motor Fuels Tax Minute. Join our hosts for an interview with Josh Finfrock, Director, International Tax, as he provides an overview and inside look at transfer pricing.
The IRS has issued guidance on new sustainable aviation fuel tax credits that take effect on January 1, 2023. The guidance, Notice 2023-06, includes the following:
An introduction to our three hosts is the topic for this week’s Motor Fuels Tax Minute. Join our hosts for an overview of their roles at Weaver, and a look into their lives outside of Weaver.
Updates in the oil spill tax constitutionality case are the topics for this week’s Motor Fuels Tax Minute. Join our hosts for an overview of the new updates from congress, and an introduction from new Senior Manager, Kelly Grace.
Provisions in the Inflation Reduction Act are the topics for this week’s Motor Fuels Tax Minute. Join our hosts for an overview of the newly enacted non-refundable income tax credit for biofuel production.
Provisions in the Inflation Reduction Act are the topics for this week’s Motor Fuels Tax Minute. Join our hosts for an overview of the new credit for sustainable aviation fuel.
Provisions in the Inflation Reduction Act are the topics for this week’s Motor Fuels Tax Minute.
Changes to special rule for September’s federal excise tax deposits is the topic for this week’s Motor Fuels Tax Minute.
Changes to the Internal Revenue Manual is the topic for this week’s Motor Fuels Tax Minute.
The IRS has issued guidance to taxpayers regarding claiming the alternative fuel tax credits for the first three quarters of 2022.
We continue to discuss the Inflation Reduction Act this week. Join our MFT team for an overview of the fuel tax provisions, specifically, the reinstatement of the hazardous Superfund financing fee.
The recently signed Inflation Reduction Act of 2022 reinstates Superfund excise taxes on crude oil and imported petroleum products for the first time since 1995.
The Inflation Reduction Act extends the biodiesel & alternative fuel credits, provides a new credit for sustainable aviation fuel and much more.
The Inflation Reduction Act is the topic for this week’s Motor Fuels Tax Minute. Join our hosts for an overview of the new legislation and its impact on the fuel taxes and credits.
This week on the Motor Fuels Tax Minute our team discusses the gasoline blendstock certificate which identifies products that are taxed similar to gasoline.
On this episode, Leanne Sobel and Emilda Santiesteban discuss products that are defined as gasoline blendstocks for the purpose of the federal excise tax as well as those defined as taxable chemicals subject to the Superfund tax.
On this episode, Leanne Sobel and Emilda Santiesteban discuss Form 8849, Schedule 3, specifically the time limits for claiming the biodiesel mixture excise tax credit as a refund payment.
WebinarJoin Weaver's professionals as they provide valuable insight on tax compliance for companies that manufacture, produce, or import any of the impacted chemicals
This week on the Motor Fuels Tax Minute, we discuss federal motor fuels tax payments and how best to apply tax credits when submitting your semi-monthly deposits.
This week on the Motor Fuels Tax Minute, our team continues discussing the Superfund tax and reviews the requirements for semi-monthly deposits.
The IRS recently issued guidance on the procedure to request that a substance be added, or removed, from the list subject to the Superfund excise tax.
On this inaugural episode of the Weaver Motor Fuels Tax Minute, we share details on the Superfund chemical excise tax.
The IRS has published Superfund tax rates for 121 taxable substances subject to the tax under section 4671 of the Internal Revenue Code.
Taxpayers subject to the Superfund Excise Tax are reminded that payments should be deposited semi-monthly unless the net liability is less than $2,500 for the quarter.
Learn about which states have announced motor fuel tax rate changes effective July 1, 2022, and check back as we will continue to monitor and make updates as needed.
In recent months, a number of states have enacted legislation to temporarily suspend the motor fuels tax. Weaver will monitor these actions and update this post regularly.
Taxpayers will be relieved of underpayment penalties under IRC Section 6656 for failing to make required deposits of the Superfund Tax as issued in Notice 2022-15.
PodcastTune in for a discussion on motor fuels taxation dynamics and insight on a constitutional challenge to the federal oil spill liability tax.
The Fifth Circuit Court of Appeals and the U.S. Court of Federal Claims held that the blends of butane and gasoline would not be eligible for the alternative fuel mixture credit.
Taxpayers who are required to obtain a "G" registration under the reinstated Superfund Tax are impacted by recent IRS guidance on registration for certain Form 637.
On March 24, 2022, the Fifth Circuit Court of Appeals found the federal oil spill tax under IRC Section 4611(b) unconstitutional when imposed on exports of crude oil from the United States.
As a reminder to suppliers and distributors of motor fuel: many states issue licenses that must be renewed periodically rather than being effective for a continuous period until canceled. The licenses in the table below have renewal requirements. Licensees should receive a renewal notification from the state tax authorities prior to the renewal date.
