ფორმა 720-TO ინსტრუქცია
ინსტრუქცია ფორმის 720-TO— ისთვის (2017 წლის ივლისი რევ.)
ინსტრუქცია ფორმის 720-TO, ტერმინალის ოპერატორის ანგარიში
დაკავშირებული ფორმები
- ფორმა 720-TO - ფორმა 720-TO (რევ. 2010 წლის სექტემბერი)
Department of the Treasury
Internal Revenue Service
Instructions for Form 720-TO
(Rev. July 2017)
For Use With Form 720-TO (Rev. September 2010)
Terminal Operator Report
Section references are to the Internal Revenue Code unless
Where To File
otherwise noted.
Send Form 720-TO to:
Future Developments
Internal Revenue Service
For the latest information about developments related to Form
Attn: Excise Unit
720-TO and its instructions, such as legislation enacted after
Stop 5701G
Cincinnati, OH 45999
Reminders
Send the forms in a flat mailing (not folded). Don’t staple, tear, or
tape any of these forms. If you’re sending a large number of
forms in conveniently sized packages, write your name and EIN
on each package and number the packages consecutively.
Postal regulations require forms and packages to be sent by
First-Class Mail.
These instructions are for paper filers. Electronic filing is
required for each return reporting 25 or more transactions a
month. However, all taxpayers are encouraged to electronically
file. File Form 720-TO electronically through the Excise
Summary Terminal Activity Reporting System (ExSTARS). For
more information on e-file and ExSTARS, visit the IRS website at
IRS.gov/Excise. Also, see Pub. 3536, Motor Fuel Excise Tax EDI
Guide.
How To Complete Form 720-TO
Below are suggestions that will allow the IRS to process the
submitted forms in the most economical manner.
Photographs of Missing Children
1. If you need additional forms or schedules, you may use
photocopies.
The IRS is a proud partner with the National Center for Missing
& Exploited Children® (NCMEC). Photographs of missing
children selected by the Center may appear in instructions on
pages that would otherwise be blank. You can help bring these
children home by looking at the photographs and contacting
1-800-THE-LOST (1-800-843-5678) or www.missingkids.com/
home if you recognize a child.
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. Don't 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).
General Instructions
Purpose of Form
Use Form 720-TO if you're a terminal operator to report monthly
receipts and disbursements of all liquid products to and from all
approved terminals.
Substitute Form 720-TO
If you want to prepare and use a substitute Form 720-TO, see
Pub. 1167, General Rules and Specifications for Substitute
Forms and Schedules. If your substitute Form 720-TO is
approved, the form approval number must be printed in the
lower left margin of each substitute form you file with the IRS.
Reporting is required for inactive terminals. A separate
Schedule B must be prepared for each position holder
!
CAUTION
and for each related product code that is destined for
more than one state or has more than one mode of
transportation.
Extension of Time To File
A first time request for a 30-day extension will be granted, if
received in writing on or before the due date of the report.
Additional extensions may be considered if received prior to the
due date of the return. Send your request to:
A liquid product is any liquid that’s transported into storage at
a terminal or delivered out of a terminal. See Table 2.
Who Must File
Each terminal operator is required to file a separate Form
720-TO for each approved terminal.
Internal Revenue Service
Attn: Excise Unit
Stop 5701G
When To File
Cincinnati, OH 45999
Form 720-TO must be filed monthly. The report is due the last
day of the month following the month in which the transaction
occurs.
Requests also may be faxed to 859-669-5788.
Corrected Returns
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.
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.
Send your information return using the U.S. Postal Service or
a designated private delivery service to meet the “timely mailing
as timely filing/paying” rule. See Private Delivery Services, later.
When making a correction to a paper filed return, you must
send in the first page of Form 720-TO and the schedule(s) that
needs to be corrected with the “Void” box checked. Identify the
Jul 27, 2017
Cat. No. 54564T
transaction you’re correcting, either by highlighting or attaching
an explanation. Then, complete another first page of Form
720-TO along with the corrected schedule(s) with the
Form 637 Registration Number
Enter the assigned IRS registration number. Regulations section
48.4101-1(c)(1) require pipeline operators, position holders,
terminal operators, and vessel operators to be registered by the
IRS. If you don’t have a registration number, use Form 637,
Application for Registration. Form 637 has information on how to
apply for a registration number.
“Corrected” box checked. On the corrected schedule(s), only
enter the information for the transaction you’re correcting.
Recordkeeping
Keep copies of information returns you’ve filed with the IRS or
the data to reconstruct them for at least 3 years from the date of
the return. Your records must be available at all times for
inspection by the IRS.
Carrier and Consignor Names and EINs
EINs are used to associate and verify transactions you report to
the IRS. Therefore, it’s important that you furnish correct names
and EINs for carriers and consignors on the forms sent to the
IRS.
Penalty
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 can’t 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
applies if you report an incorrect employer identification number
(EIN) or fail to report an EIN where required.
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, earlier. You’re 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.
Private Delivery Services
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.
You can use certain private delivery services (PDS) designated
by the IRS to meet the “timely mailing as timely filing/paying” rule
Signature
The PDS can tell you how to get written proof of the mailing
date. For the IRS mailing address to use if you’re using a PDS,
Form 720-TO must be signed by a person who has authority to
sign.
A PDS can’t deliver items to P.O. boxes. You must use
Definitions
the U.S. Postal Service to mail any item to an IRS P.O.
!
CAUTION
box address.
Approved terminal. A terminal that is operated by a taxable
fuel registrant that is a terminal operator.
Consignor. The person that hires the carrier to transport liquid
Specific Instructions
product.
Facility control number (FCN). A number that designates a
storage location within the motor fuel distribution system, or the
bulk transfer/terminal system, or renewable fuel production
facilities. Facilities include refineries (RCN), approved terminals
(TCN), biodiesel production facilities (BCN), or ethanol
production facilities (ECN). The list of facilities can be found at
Name and Address
Include the suite, room, or other unit number after the street
address.
P.O. Box
If the post office doesn’t deliver mail to the street address and
you have a P.O. box, show the box number instead of the street
address.
Gross gallons. The total product measured in U.S. gallons
without temperature or barometric adjustments.
Foreign Address
Mode Codes. The table below lists the mode codes.
Enter the information in the following order: city, province or
state, and country. Follow the country's practice for entering the
postal code. Don’t abbreviate the country's name.
Table 1. Mode Codes
J truck
R rail
IJ import by truck
IR import by rail
IB import by barge
IS import by ship
EJ export by truck
ER export by rail
EB export by barge
ES export by ship
Contact Information
Enter the name, daytime telephone number, fax number, and
email address for the person who should be contacted to
discuss this information return.
B barge
S ship (Great Lake or
ocean)
Identification Numbers
PL pipeline
IP import by pipeline
EP export by pipeline
Employer Identification Number (EIN)
RS products dispensed
at a terminal for end-use
or consumption
RF removal from a
terminal into refueling
vessels
BA product
reclassifications
Enter your EIN. If you don’t have an EIN, you may apply for one
apply for an EIN by faxing or mailing Form SS-4, Application for
Employer Identification Number, to the IRS. If you have applied
for an EIN but you don’t have your EIN by the time you must file
your information return, enter “Applied for” in any space where
your EIN must be entered.
CE summary
Imports. Reportable products entered into the United States by
an importer of record/enterer. Only the following mode codes
listed are allowed. For example, IB, IS, or IP (for pipeline).
Reporting the country of origin is optional. See Table 3.
-2-
Instructions for Form 720-TO (7-2017)
Note. An import is only reported when the product is first entered
into the United States Fuel is no longer characterized as an
import after the fuel product enters the United States.
removals from terminals (other than by truck or rail) for sale or
use.
Terminal. A taxable fuel storage and distribution facility that’s
supplied by pipeline or vessel and from which liquid products,
such as taxable fuel, may be removed at a rack. However, the
term doesn’t 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
doesn’t 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.
Exports. Reportable products leaving the United States. Only
the mode codes listed are allowed. For example, EB, ES, or EP
(for pipeline). Reporting the destination country is optional. See
Table 3.
End-use. When reporting end-use transactions using mode
code RS or RF, the terminal operators or position holders should
report their own EIN as the carrier EIN on the disbursements. No
carrier report is required.
RF is used when a refueling vessel loads fuel at a TCN for
end-use to refuel vessels on waterways.
RS is used when products are dispensed at a TCN for
end-use or consumption in small quantities. For example,
refueling snowmobiles, and other small over-the-rack
disbursements.
Vessel official number. A number assigned by the U.S. Coast
Guard for domestic vessels (generally, wholly owned by a U.S.
citizen). For more information, go to www.st.nmfs.noaa.gov/st1/
CoastGuard/index. For international ships, an International
Maritime Organization (IMO) number is used (issued by Lloyd's
Register – Fairplay, Ltd. on behalf of the IMO at
CE Summary code. Used when reporting product codes 001,
049, 092, 122, 188, and 960 in summary. See Optional
Summary Reporting Instructions for Product Codes 001, 049,
092, 122, 188, and 960, and Disbursements Using Mode of
Transportation Code RF or RS, later.
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
RF or RS Removal from terminals for end-use. Monthly
disbursement transactions for any product code using RF or RS
may be reported using the Optional Summary Reporting
Instructions for Product Codes 001, 049, 092, 122, 188, and 960
(Schedule B), and Disbursements Using Mode of Transportation
Code RF or RS, later, or may be reported in detail.
Terminal control number (TCN). Enter the TCN assigned to
the terminal's physical location by the IRS.
Part III. Transactions for the Month
Mode code BA. Used for product reclassifications or
conversions of products that result in a product code change
only. Product reclassifications are not accounting journal entries
correcting the books of the business. For example, conversion of
ethanol (E00) to blend E10 with gasoline (065) or biodiesel (B00)
to biodiesel blend (B99).
Schedule A product reclassification(s) amounts must be
equal to the sum of the Schedule B amounts in total that create
the mixture or product. For example, if you have 242,000 gallons
of blended product, the Schedule A Receipts amount for that
product code must be equal to the sum of the Schedule B book
adjustment disbursements (220,000 of product 1 and 22,000 of
product 2).
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 for a product
code, combine the totals from each column (g) for the product
code and enter the total on line 2.
Line 4. If you have more than one Schedule B for a product
code, combine the totals from each column (f) for the product
code and enter the total on line 4.
Zero gallon transactions are not allowed on Schedule A
or Schedule B.
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.
!
CAUTION
You may report product code reclassifications with other
transactions on a single Schedule A. Use a separate Schedule B
for each product code with “Book Adjustment” as the name.
Line 7. Enter the actual physical ending inventory at the
terminal.
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).
Transaction Reporting Instructions
for All Product Codes
Position holder (PH). For IRS Excise information reporting
only, for 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 for the liquid
product. The term also includes a terminal operator that owns a
liquid product in its terminal.
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 001, 049, 092, 122,
188, or 960 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 instead of these
instructions.
Transport carriers (bulk). Includes pipelines, barges, or ships
transporting reportable liquid product to or from reportable
facilities.
Transport carriers (non-bulk). Includes trucks or railcars
delivering or removing liquid product at approved terminals and
-3-
Instructions for Form 720-TO (7-2017)
destination state. You're required to report each separate
shipping document as a separate transaction.
Line 1
Enter the product code from Table 2. 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.
Line 3
Enter the mode code. See Table 1.
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).
Line 1a
For products codes Exx, Bxx, and Dxx received at a TCN, enter
the name of the PH inside the TCN. Also enter the EIN and the
registration number of the PH. Enter one PH name per page.
Line 2
Line 4
Column (a). Enter the name of the carrier that transports the
Column (a). Enter the name of the carrier that transports the
product into the terminal.
product out of the terminal.
Column (b). Enter the carrier's EIN. If the carrier is a foreign
flag vessel, enter the EIN of the Importer of Record (IOR). The
IOR must be a U.S. person with a registration number and an
EIN.
Column (b). Enter the carrier's EIN. For exports involving a
foreign vessel that does not have an EIN, use your EIN. If the
carrier is a military vehicle, enter the appropriate DOD EIN. If the
EIN is unknown, you should request the appropriate DOD EIN
(using the W-9 form) that has been issued to the Defense Fuels
Agency or other government entities.
Column (c). Enter the mode code. See Table 1. For Exx, Bxx,
and Dxx product reclassifications book adjustments, you must
report the name of the PH of the renewable fuel on line 1a.
Column (c). If the carrier is either a barge (B, IB, or EB) or a
Column (d). If the mode code in column (c) is either a barge (B,
IB, or EB) or a ship (S, IS, or ES), enter the vessel official
number.
ship (S, IS, or ES), enter the vessel official number.
Column (d). Enter the date the product was removed from the
terminal (mmddyyyy).
Column (e). Enter the date the product was received into the
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.
terminal (mmddyyyy).
Column (f). 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 disbursed from the
terminal.
Column (g). Enter the gross gallons disbursed from the
terminal as shown on the document listed in column (d). No
entry is required for product codes 001, 049, 092, 122, 188, and
960.
Column (g). 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.
Schedule B. Terminal Operator Disbursements
by Position Holder
Optional Summary Reporting Instructions for
Product Codes 001, 049, 092, 122, 188, and 960,
and Disbursements Using Mode Code “CE,”
“RF,” or “RS”
Use this schedule to report each disbursement of product (bulk
and non-bulk) by the terminal operator by PH. A separate
Schedule B for each PH, 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.
Schedule A. Terminal Operator Receipts
Use these instructions to report in summary by month the
non-bulk receipts of product codes 001, 049, 092, 122, 188, and
960 into the terminal. If you have bulk receipts for product codes
092 and 122, you must use the instructions for Schedule A,
earlier, and report these transactions in detail. Use separate
Schedules A for product codes 001, 049, 092, 122, 188, and
960. Don't combine product code 092 with product code 122.
Note. Bulk and non-bulk disbursements of product code 001,
049, 092, 122, 188, or 960 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, later, instead of these instructions.
Position holder name. Enter the name of the entity holding the
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.
inventory position in the terminal.
Line 1
Column (a). Enter “Various.”
Enter the product code from Table 2.
Column (b). Enter your EIN.
Line 2
Column (c). Enter “CE.”
Enter the destination state code from Table 3. The destination
Column (d). Leave blank.
state code is required for non-bulk (truck or rail car)
Column (e). Enter the month ending date (mmddyyyy).
Column (f). Enter “Summary.”
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
-4-
Instructions for Form 720-TO (7-2017)
A detailed description of the problem.
Column (g). Add the net gallons for all transactions for the
Previous attempts to solve the problem and the office you
month and enter the total.
contacted.
A description of the hardship you're facing (if applicable).
Schedule B. Terminal Operator Disbursements by
Position Holder
Use these instructions to report in summary for mode code “CE,”
the total disbursements (bulk and non-bulk) of product codes
001, 049, 092, 122, 188, and 960 for each position holder. Use
separate Schedules B for product codes 001, 049, 092, 122,
188, and 960. Don't combine product code 092 with product
code 122.
You may contact a Taxpayer Advocate by calling a toll-free
number, 1-877-777-4778. Persons who have access to
TTY/TDD equipment may call 1-800-829-4059 and ask for
Taxpayer Advocate assistance. If you prefer, you may call, write,
or fax the Taxpayer Advocate office in your area. See Pub. 1546,
Taxpayer Advocate Service—Your Voice at the IRS, for a list of
addresses and numbers. For more information, go to IRS.gov/
Use mode codes “RF” or “RS.” Monthly disbursement
transactions for any product code using “RF” or “RS” may be
reported in summary on Schedule B, or may be reported in
detail.
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.
Form 720-TO is 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, the District of Columbia, and U.S. commonwealths
and possessions for use in administering their tax laws. We also
may disclose this information to foreign countries pursuant to tax
treaty and 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.
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. See
Table 3.
Mode code. Enter CE, RF, or RS, as applicable.
Column (a). Enter “Various.”
Column (b). Enter your EIN.
Column (c). Leave blank.
You're 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
Column (d). Enter the month ending date (mmddyyyy).
Column (e). Enter “Summary.”
Column (f). 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.
information are confidential, as required by section 6103.
Column (g). Not required for product codes 001, 049, 092, 122,
The time needed to complete and file these forms will vary
depending on individual circumstances. The estimated average
times are:
188, and 960.
Unresolved Tax Issues
If you have attempted to deal with an IRS problem
Preparing,
copying,
assembling,
and sending the
form to the IRS
49 min.
unsuccessfully, you should contact the Taxpayer Advocate. The
Taxpayer Advocate independently represents your interests and
concerns within the IRS by protecting your rights and resolving
problems that have not been fixed through normal channels.
Learning about
the law or
the form
Form
Recordkeeping
720-TO
19 hr., 21 min.
30 min.
While Taxpayer Advocates can't change the tax law or make
a technical tax decision, they can clear up problems that resulted
from previous contacts and ensure that your case is given a
complete and impartial review.
Comments and suggestions. We welcome your comments
about this publication and your suggestions for future editions.
"More Information" and then on "Give us feedback." Or you can
write to:
Your assigned personal advocate will listen to your point of
view and will work with you to address your concerns. You can
expect the advocate to provide you with:
A "fresh look" at your new or ongoing problem,
Timely acknowledgment,
Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW
IR-6526
The name and phone number of the individual assigned to
your case,
Updates on progress,
Washington, DC 20224
Timeframes for action,
Speedy resolution, and
Although we can't respond individually to each comment
received, we do appreciate your feedback and will consider your
comments as we revise our tax products.
Courteous service.
When contacting the Taxpayer Advocate, you should provide
the following information.
Don't send the tax form to this address. Instead, see Where
To File, earlier.
Your name, address, and taxpayer identification number
(TIN).
The name and telephone number of an authorized contact
person and the hours he or she can be reached.
The type of tax return and year(s) or period(s) (for quarterly
returns) involved.
-5-
Instructions for Form 720-TO (7-2017)
Table 2. Product Codes
Product
Product Code Product
Product
Code
Additive Miscellaneous
Alcohol:
090
Diesel Fuel Dyed (continued):
Diesel Fuel Low Sulfur Dyed
Diesel Fuel # 1 Dyed
227
231
153
052
196
065
058
Ethanol Mixture
E00–E991
M00–M991
125
Methanol Mixture
Diesel Fuel # 4 Dyed
Aviation Gasoline
Benzene
Ethane
248
Ethylene
Biodiesel:
Gasoline
Biodiesel Mixture
B00–B991
D00–D991
Isobutane
Dyed Biodiesel Mixture
Blending Components:
Blending Components Other
Butane, including Butane Propane Mix
ETBE
Kerosene Undyed:
Kerosene Low Sulfur Undyed
Kerosene High Sulfur Undyed
Kerosene Dyed:
Kerosene Low Sulfur Dyed
Kerosene High Sulfur Dyed
Mineral Spirits:
Jet Fuel
145
147
1222
055
249
093
126
059
223
121
199
100
076
198
224
073
074
MTBE
Napthas
Pentanes, including Isopentane
Raffinates
130
077
225
279
280
265
281
054
075
0923
0014
0494
1884
9604
2854
091
Excluded Liquid (Mineral Oil)
Liquefied Natural Gas
Marine Diesel Oil
Marine Gas Oil
Methane
TAME
Toluene
Transmix
Xylene
Butylene
Mineral Oils
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
Propane
Propylene
161
167
150
154
282
283
Undefined (Other) Product
Crude (any)
Condensate (not Crude)
Asphalt
Food
Soy Oil
Waste Oil
226
100–99 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 code 155, 249, 093, 076, 126, 059, 223, 121, 199, or 100.
3Undefined (Other) 092 does not include product code 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.
Note: The designated products that can be reported by terminal operators as a receipt in a book adjustment (mode code BA) are: E01–E99 (not
E00), B01–B99 (not B00), M01–M99 (not M00), D00–D99, 065, 073, 074, 076, 091, 130, 145, 147, 153, 226, 227, and 231.
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Instructions for Form 720-TO (7-2017)
Abbreviations (Cont’d)
Table 3. Abbreviations
United States (US)
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Abbreviation
MO
MT
NE
United States (US)
Abbreviation
Alabama
Alaska
Arizona
AL
AK
AZ
AR
CA
CO
CT
DE
DC
FL
GA
HI
ID
IL
IN
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
IA
KS
KY
LA
ME
MD
MA
MI
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
WA
WV
WI
MN
MS
WY
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Instructions for Form 720-TO (7-2017)
Canadian (CA) Province/Territory Abbreviation
Mexican (MX) State
Abbreviation
Alberta
British Columbia
Manitoba
New Brunswick
Newfoundland
Northwest Territory
Nova Scotia
Nunavat
Ontario
Prince Edward Island
Quebec
Saskatchewan
Yukon Territory
AB
BC
MB
NB
NF
NT
NS
NU
ON
PE
QC
SK
YT
Aguascalientes
Baja California
Baja California Sur
Campeche
Chiapas
Chihuahua
Coahuila
Colima
Distrito Federal
Durango
Guanajuato
Guerrero
Hildago
Jalisco
AG
BJ
BS
CP
CH
CI
CU
CL
DF
DG
GJ
GR
HG
JA
Mexico
Michoacan
Morelos
Nayarit
Nuevo Leon
Oaxaca
EM
MH
MR
NA
NL
OA
PU
QA
QR
SL
Puebla
Queretaro
Quintana Roo
San Luis Potosi
Sinaloa
SI
Sonora
Tabasco
Tamaulipas
Tlaxcala
SO
TA
TM
TL
Veracruz
Yucatan
Zacatecas
VZ
YC
ZT
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Instructions for Form 720-TO (7-2017)