a-98-83.pdf

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August 27, 1998

# ADVANCE COPY OF INTERNAL REVENUE BULLETIN ITEM

Attached is an advance copy of Announcement 98-83 relating to the changes to
excise taxes.

It will appear in Internal Revenue Bulletin 1998-36, dated September 8, 1998.
You may release this announcement immediately.

Communications Division

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# Items of Interest

## Changes to Excise Taxes

### Announcement 98-83

#### Purpose

To announce excise tax changes made by recent
legislation. The changes include:

. A reduction in the tax rate for diesel fuel used in
trains beginning November 1, 1998, and

. New rules for making a claim for refund under
sections 6421 and 6427 of the Internal Revenue
Code.

Diesel fuel used in
trains, IRS No. 71

Beginning November 1, 1998, the tax rate for diesel
fuel used in trains is $.044 per gallon.

#### Claims for fuel tax refunds

Beginning October 1, 1998, persons may file a claim
if, at the close of any quarter of the claimant's income
tax year, a refund of $750 or more is due. Such a
claim now includes amounts for excise taxes on
gasoline, aviation gasoline, diesel fuel, aviation fuel
(other than gasoline), and kerosene in the quarter or
any prior quarter of the taxable year.

Claimants should file Form 8849, Claim for Refund of
Excise Taxes, or Schedule C of Form 720, Quarterly
Federal Excise Tax Return, for the listed taxes.
However, they should continue to use Form 4136,
Credit for Federal Tax Paid on Fuels, for:

· Tax on gasoline used on a farm for farming
purposes (section 6420); and

. Amounts not included in claims previously filed
for the taxable year.