Alternative Fuel User Permits

I did some Google research on Alternative Fuel User Permits. Here is what I found. Please feel free to add any more information if you find it.

Arizona Department of Transportation
Alternative Fuel Vehicle Information
Registration – Permanent registration for alternative fuel vehicles (AFV) with a declared gross vehicle weight (GVW) of 12,000 lbs or less has been eliminated. AFV owners that were previously issued permanent registration were converted to an annual registration period.
Vehicle License Tax (VLT) – The VLT for an AFV is changed to a rate of $4.00 per $100 of assessed valuation, which is determined by the following:
a. For the first year, the assessed value is 1% of the factory list price (FLP) of the AFV.
b. For subsequent years, the assessed value is depreciated 15% each year.
c. The minimum VLT for an AFV registration is $5.00.
Fees – In addition, an AFV is subject to: $8.00 vehicle registration fee, $8.00 one-time special plate or sticker fee, 25¢ Air Quality Compliance Fee (if in an emissions test area) and a $1.50 Air Quality Fee.
Special Plate – The special plate or sticker authorizes the vehicle to use the HOV freeway lanes at any time regardless of the number of passengers. For more information on the Alternative Fuel special plate, see the Special Plates and Placards page.
Bi-Fuel – Bi-fuel vehicles (vehicles that can operate on gasoline and another fuel independently) may not be registered as AFVs and receive the Alternative Fuel license plate, effective September 30, 2009. As a result, the vehicles are no longer eligible to receive the reduced vehicle license tax (VLT) and may not be driven in the High Occupancy Vehicle (HOV) lanes with less than two occupants (including the driver) during peak hours.
Current bi-fuel vehicle owners are allowed to keep alternative fuel plates, but if a license plate is lost it cannot be replaced and it cannot be transferred to another bi-fuel vehicle.
Motor Vehicle Division (http://www.azdot.gov/mvd/alternativefuel.asp)

New Mexico
TITLE 3:############# TAXATION
CHAPTER 16:### MOTOR VEHICLE FUEL TAXES
PART 302:########## ALTERNATIVE FUELS - REGISTRATION, LICENSES AND PERMITS
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3.16.302.1############ ISSUING AGENCY: Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630
[6/15/96; 3.16.302.1 NMAC - Rn, 3 NMAC 20.102.1, 6/14/01]
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3.16.302.2############ SCOPE: This part applies to all fuel distributors and permit or license holders.
[6/15/96; 3.16.302.2 NMAC - Rn, 3 NMAC 20.102.2, 6/14/01]
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3.16.302.3############ STATUTORY AUTHORITY: Section 9-11-6.2 NMSA 1978.
[6/15/96; 3.16.302.3 NMAC - Rn, 3 NMAC 20.102.3, 6/14/01]
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3.16.302.4############ DURATION: Permanent.
[6/15/96; 3.16.302.4 NMAC - Rn, 3 NMAC 20.102.4, 6/14/01]
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3.16.302.5############ EFFECTIVE DATE: 6/15/96, unless a later date is cited at the end of a section, in which case the later date is the effective date.
[6/15/96; 3.16.302.5 NMAC - Rn, 3 NMAC 20.102.5 & A, 6/14/01]
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3.16.302.6############ OBJECTIVE: The objective of this part is to interpret, exemplify, implement and enforce the provisions of the Alternative Fuel Tax Act.
[6/15/96; 3.16.302.6 NMAC - Rn, 3 NMAC 20.102.6, 6/14/01]
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3.16.302.7############ DEFINITIONS: [Reserved.]
[6/15/96; 3.16.302.7 NMAC - Rn, 3 NMAC 20.102.7, 6/14/01]
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3.16.302.8############ ALTERNATIVE FUEL USER PERMIT: An alternative fuel user permit issued by the department under the provisions of Section 7-16B-7 NMSA 1978 shall apply only to the vehicle described in the application for the permit. The permit is not transferable to another vehicle or to another person.
[6/15/96; 3.16.302.8 NMAC - Rn, 3 NMAC 20.102.8 & A, 6/14/01]
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3.16.302.9############ ALTERNATIVE FUEL DISTRIBUTOR LICENSE REQUIREMENT: Each person applying for an alternative fuel distributor license shall establish to the satisfaction of the department that they are registered with the department for combined reporting of gross receipts, compensating and withholding tax.
[6/15/96; 3.16.302.9 NMAC - Rn, 3 NMAC 20.102.9, 6/14/01]
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HISTORY OF 3.16.302 NMAC:
Pre-NMAC History:# [RESERVED]
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History of Repealed Material:# [RESERVED]
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NMAC History:
3 NMAC 20.102, Special and Alternative Fuels Tax - Alternative Fuels - Registration, Licenses and Permits, filed 6/3/96.
3.16.202 NMAC, Alternative Fuels -Registration, Licenses and Permits, filed 6/1/01.


Pennsylvania Deaprtment of Revenue
Alternative Fuels Tax

Alternative fuels used to propel vehicles on public highways are subject to the alternative fuels tax.# Alternative fuels include natural gas, compressed natural gas, liquid propane gas, liquified petroleum gas, alcohols, gasoline-alcohol mixtures containing at least 85 percent alcohol by volume, hydrogen, hythane, electricity and any other fuel not taxable as liquid fuels or fuels.
#
Each alternative fuel is converted to a gasoline gallon equivalent. The basis of this conversion is statutorily set at 114,500 Btu. The tax rate applied to the gasoline gallon equivalent equals the current liquid fuels tax and oil company franchise tax applicable to one gallon of gasoline.
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Alternative fuels dealer-users must remit this tax. Reports and payments are due by the 20th day of each month for fuel sold or used in the preceding month. The Department of Revenue may permit dealer-users to report the tax due for reporting periods greater than one month, up to an annual basis, provided the tax is prepaid on an estimated basis.

Utah State Tax Commission Motor Vehicle Division
Alternative Fuel Vehicle Inspection and Permit
The State Tax Commission (Commission) may require vehicles operating on clean fuels to be inspected for safe operation. In addition, clean fuel vehicles that have a gross vehicle weight rating of more than 26,000 pounds or have more than three axels are required to obtain a special fuel user permit from the Commission. Clean fuels are defined as propane, compressed natural gas, liquefied natural gas, and electricity. (Reference House Bill 184, 2011, and Utah Code 59-13-102, 59-13-303, and 59-13-304)

Point of Contact
Utah State Tax Commission Motor Vehicle Division
Phone: (800) DMV-UTAH or (801) 297-7780
dmv@utah.gov
Utah DMV (http://dmv.utah.gov/)
Alternative Fuels and Advanced Vehicles Data Center: Alternative Fuel Vehicle Inspection and Permit (http://www.afdc.energy.gov/afdc/laws/law/UT/5161)

Definitions - per the government (http://www.irs.gov/publications/p510/ch01.html#en_US_publink1000116800):

Blended taxable fuel. This means any taxable fuel produced outside the bulk transfer/terminal system by mixing taxable fuel on which excise tax has been imposed and any other liquid on which excise tax has not been imposed. This does not include a mixture removed or sold during the calendar quarter if all such mixtures removed or sold by the blender contain less than 400 gallons of a liquid on which the tax has not been imposed.

Blender. This is the person that produces blended taxable fuel.

Removal. This is any physical transfer of taxable fuel. It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels

The following discussion applies to excise tax registration requirements for activities relating to fuels only. See Form 637 for other persons who must register and for more information about registration.

Persons that are required to be registered. You are required to be registered if you are a:
Blender,

Failure to register. The penalty for failure to register if you must register, unless due to reasonable cause, is $10,000 for the initial failure, and then $1,000 each day thereafter you fail to register.

Taxable EventsThe tax on gasoline is $.184 per gallon.

Removal or sale of blended gasoline. The removal or sale of blended gasoline by the blender is taxable. See Blended taxable fuel under Definitions, earlier. The blender is liable for the tax. The tax is figured on the number of gallons not previously subject to the tax on gasoline.

Gasoline BlendstocksGasoline blendstocks may be subject to $.001 per gallon LUST tax as discussed below.

Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier).

Diesel fuel means:
Any liquid that without further processing or blending is suitable for use as a fuel in a diesel-powered highway vehicle

Taxable EventsThe tax on diesel fuel and kerosene is $.244 per gallon. It is imposed on the removal, entry, or sale of diesel fuel and kerosene.

Back-up TaxTax is imposed on the delivery of any of the following into the fuel supply tank of a diesel-powered highway vehicle.
Any liquid other than gasoline, diesel fuel, or kerosene.

The link is the source - direct from IRS. As a blender, you are supposed to register - regardless if personal use. Personal use falls under the "removal" definition.

SamI moved Sam's useful message on taxation of recycled fuel blends to this thread. I hope others find this the right place to post related information.

Registration Requirements
The following discussion applies to excise tax registration requirements for activities relating to fuels only. See Form 637 for other persons who must register and for more information about registration.
Persons that are required to be registered. ##You are required to be registered if you are a:
·###### Blender,
Persons that may register. ##You may, but are not required to, register if you are a:
• Alternative fuel claimant.
#
Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. However, they must be registered to file claims for certain sales and uses of fuel. See Form 637 (http://www.irs.gov/app/picklist/list/formsInstructions.html?value=637&criteria=formNumber&submitSearch=Find):for more information.

if i read this right, i can make up to 5k gal in the great state of Idaho before fooling with any of that. unless the feds dip me lol.
Alternative Fuels and Advanced Vehicles Data Center: Idaho Incentives and Laws for Biodiesel (http://www.afdc.energy.gov/afdc/laws/laws/ID/tech/3251)

That is the point. It appears there is no cost to register, and once one is registered then one can get dipped anytime and there is no fine.

what about california

Exemptions for Biodiesel Production for Personal Use
A biodiesel producer that produces up to 5,000 gallons of biodiesel fuel in a calendar year for personal consumption is exempt from the $0.01 per gallon petroleum transfer fee and the requirement to obtain an Idaho motor fuel distributor's license. (Reference Idaho Statutes 63-2421 and 63-2427A)

doesnt this mean there is no registration required? at least at the state level? ive had a class A liscense for over 15 years and have only dealt with the feds at the border.

I sounds like getting a tax permit to make and consume waste oils, biodiesel, and blends from the IRS is the way to protect oneself from any legal implications in any state