Terminal Operator Report

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Instructions for Forms 720-TO and 720-CS

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Instructions for Forms
720-TO and 720-CS

Department of the Treasury
Internal Revenue Service

(Rev. January 2004)
Terminal Operator Report and Carrier Summary Report
Section references are to the Internal Revenue Code unless otherwise noted.

Substitute Forms 720-TO and 720-CS

General Instructions
These instructions are for paper filers. See Pub. 3536, Motor
Fuel Excise Tax EDI Guide, for the electronic reporting
instructions.

Purpose of Forms
Form 720-TO is an information return that is used by terminal
operators to report their monthly receipts and disbursements of
liquid products.

!

If you want to prepare and use a substitute Form 720-TO or
720-CS, see Pub. 1167, General Rules and Specifications for
Substitute Tax Forms and Schedules. If your substitute Form
720-TO or 720-CS is approved, the form approval number must
be printed in the lower left margin of each substitute form you
file with the IRS.

Extension of Time To File
You may request an extension of up to 30 days to file a return.
Explain the cause of the delay fully and send your request to
the Internal Revenue Service Center, Stop 5701G, Cincinnati,
OH 45999.

Reporting is required for inactive terminals.

CAUTION

Form 720-CS is an information return that is used by bulk
carriers to report their monthly receipts and disbursements of
liquid products.
A liquid product is any liquid that is transported into storage
at a terminal or delivered out of a terminal. See the product
code table on page 6.

When To File
Forms 720-TO and 720-CS must be filed monthly. The report is
due the last day of the month following the month in which the
transaction occurs.
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.
Send your information return to the IRS 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 below.

Where To File
Mail Forms 720-TO and 720-CS to the Internal Revenue
Service Center, Stop 5701G, Cincinnati, OH 45999. Send the
forms to the IRS in a flat mailing (not folded). Do not staple,
tear, or tape any of these forms. If you are sending a large
number of forms, you may send them in conveniently sized
packages. On each package, write your name and EIN and
number the packages consecutively. Postal regulations require
forms and packages to be sent by First-Class Mail.

How To Complete Forms 720-TO and 720-CS
Below are suggestions that will allow the IRS to process the
submitted forms in the most economical manner:
1. If you need additional forms or schedules, you may use
photocopies.
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. Do not 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).

Corrected Returns
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.
When making a correction to a paper filed return, you must
send in the first page of Form 720-TO or 720-CS and the
schedule(s) that needs to be corrected with the “Void” box
checked. Identify the transaction you are correcting, either by
highlighting or attaching an explanation. Then, complete
another first page of Form 720-TO or 720-CS along with the
corrected schedule(s) with the “Corrected” box checked. On the
corrected schedule(s), only enter the information for the
transaction you are correcting.

Recordkeeping
Keep copies of information returns you have filed with the IRS
or the data to reconstruct for at least 3 years from the date of
the return. Your records must be available at all times for
inspection by 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 cannot 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.

Private Delivery Services
You can use certain private delivery services designated by the
IRS to meet the “timely mailing as timely filing” rule for
information returns. The most recent list of designated private
delivery services was published by the IRS in September 2002.
This list includes only the following:
• Airborne Express (Airborne): Overnight Air Express Service,
Next Afternoon Service, and Second Day Service.
• DHL Worldwide Express (DHL): DHL “Same Day” Service
and DHL USA Overnight.
• Federal Express (FedEx): FedEx Priority Overnight, FedEx
Standard Overnight, FedEx 2Day, FedEx International Priority,
and FedEx International First.

Cat. No. 28663J

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• United Parcel Service (UPS): UPS Next Day Air, UPS Next

• Previous attempts to solve the problem and the office that

Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS
Worldwide Express Plus, and UPS Worldwide Express.
The private delivery service can tell you how to get written
proof of the mailing date.

had been contacted.

• A description of the hardship you are facing (if applicable).
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, The
Taxpayer Advocate Service of the IRS, for a list of addresses
and fax numbers.

How To Get Forms and Publications
Personal Computer
You can access the IRS website 24 hours a day, 7 days a week
at www.irs.gov to:
• Download forms, instructions, and publications.
• Search publications on-line by topic or keyword.
• Send us comments or request help by email.
• Sign up to receive local and national tax news by email.

Specific Instructions
Name and Address

CD-ROM

Include the suite, room, or other unit number after the street
address.

Order Pub. 1796, Federal Tax Products on CD-ROM, and get:
• Current year forms, instructions, and publications.
• Prior year forms, instructions, and publications.
• Frequently requested tax forms that may be filled in
electronically, printed out for submission, and saved for
recordkeeping.
• The Internal Revenue Bulletin.
Buy the CD-ROM on the Internet at www.irs.gov/cdorders
from the National Technical Information Service (NTIS) for $22
(no handling fee) or call 1-877-CDFORMS (1-877-233-6767) to
buy the CD-ROM for $22 (plus a $5 handling fee).

P.O. Box
If the Post Office does not deliver mail to the street address and
you have a P.O. box, show the box number instead of the street
address.

Foreign Address
Enter the information in the following order: city, province or
state, and country. Follow the country’s practice for entering the
postal code. Do not abbreviate the country’s name.

Phone

Contact Information

You can get forms, publications, and automated information 24
hours a day, 7 days a week, by phone. Call 1-800-TAX-FORM
(1-800-829-3676) to order current and prior year forms,
instructions, and publications. You should receive your order
within 10 days.

Enter the name, daytime telephone number, fax number, and
email address for the person who should be contacted to
discuss this information return.

Identification Numbers

How To Get Help

Employer Identification Number (EIN)

You can the IRS toll free at 1-800-829-4933 for answers to your
questions about completing Form 720-TO or Form 720-CS,
excise tax information, or obtaining an employer identification
number. You can get excise tax information on the IRS website
at www.irs.gov/excise.

Enter your EIN. If you do not have an EIN, use Form SS-4,
Application for Employer Identification Number, to apply for one.
You can get this form at Social Security Administration offices
or by calling 1-800-TAX-FORM (1-800-829-3676). You can
apply for an EIN online or by telephone, fax, or mail. See the
Instructions for Form SS-4 for more information. If you do not
have your EIN by the time you must file your information return,
enter “Applied for” in any space where your EIN must be
entered.

Unresolved Tax Problems
If you have attempted to deal with an IRS problem
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.
While Taxpayer Advocates cannot 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.
Your assigned personal advocate will listen to your point of
view and will work with you to address the concerns. You can
expect the advocate to provide:
• A ‘‘fresh look’’ at a new or on-going problem.
• Timely acknowledgment.
• The name and phone number of the individual assigned to
your case.
• Updates on progress.
• Timeframes for action.
• Speedy resolution.
• Courteous service.
When contacting the Taxpayer Advocate, you should provide
the following information:
• Your name, address, and employer identification number.
• 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) involved.
• A detailed description of the problem.

Form 637 Registration Number
Enter the assigned IRS number. Regulations sections
48.4101-1(c)(1)(iii)(iv)(vi) and (vii) require pipeline operators,
position holders, terminal operators, and vessel operators to be
registered by the IRS. If you do not have a registration number,
use Form 637, Application for Registration (For Certain Excise
Tax Activities). Form 637 has information on how to apply for a
registration number.

Carrier and Consignor Names and EINs
EINs are used to associate and verify transactions you report to
the IRS. Therefore, it is important that you furnish correct
names and EINs for carriers and consignors on the forms sent
to the IRS.
You may use Form W-9, Request for Taxpayer Identification
Number and Certification, or your own form, to request an EIN.
You may be subject to a penalty for an incorrect or missing EIN
on an information return. See Penalty on page 1. You are
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.
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.

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• Schedule B. Do not report book adjustments on any position

Signature

holder’s schedule. Instead, use a separate Schedule B with
“book adjustment” as the position holder.
CE-Summary code is used when reporting product codes
092 and 122 in summary. See Optional Summary Reporting
Instructions for Product Codes 092 and 122 on page 4.
RT-Removal from terminal. Monthly disbursement
transactions for any product code using “RT” may be reported
using the Optional Summary Reporting Instructions for
Product Codes 092 and 122 (Schedule B) on page 4, or may
be reported in detail.

Form 720-TO and Form 720-CS must be signed by a person
who has authority to sign.

Definitions
Terminal means a taxable fuel storage and distribution facility
that is supplied by pipeline or vessel and from which liquid
products, such as taxable fuel, may be removed at a rack.
However, the term does not 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 does not 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.
Approved terminal means a terminal that is operated by a
terminal operator who is registered with the IRS and is in good
standing.
Position holder means (for IRS information reporting only),
with respect to 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 with
respect to the liquid product. The term also includes a terminal
operator that owns a liquid product in its terminal.
Net gallons means liquid product measured in U.S. gallons
corrected to a temperature of sixty-degrees (60°) Fahrenheit or
fifteen-degrees (15°) Celsius and to a pressure of fourteen and
seven-tenths (14.7) pounds per square inch (psi).
Gross gallons means the total product measured in U.S.
gallons without temperature or barometric adjustments.
Consignor means the person that hires the carrier to
transport liquid product.
Transport carriers (bulk) includes pipelines, barges, or
vessels delivering or removing liquid product at approved
terminals.
Transport carriers (non-bulk) includes trucks or railcars
delivering or removing liquid product at approved terminals and
removals from terminals (other than by truck or rail) for sale or
use.
Mode of Transportation/Book Adjustment Codes. The
table below lists the mode of transportation codes. See book
adjustments (Code BA) below for use of code BA instead of a
transportation code.

Terminal Operator Report, Form 720-TO
Purpose of Form
Use Form 720-TO to report receipts and disbursements of all
liquid products to and from all approved terminals.
The reporting format has changed on Schedule B (Form
720-TO). A separate Schedule B must be prepared by a
CAUTION position holder for each product code that is destined for
more than one state or has more than one mode of
transportation.

!

Who Must File
Each terminal operator is required to file a separate Form
720-TO for each approved terminal.

Part II. Terminal
Name and location of terminal. Enter the name and location
of the terminal as published in the Federal Register for that
terminal. The list of terminals is also available on the IRS
website at www.irs.gov/excise.
Terminal control number (TCN). Enter the TCN assigned to
the terminal’s physical location by the IRS.

Part III. Transactions for the Month
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, Terminal
Operator Receipts, for a product code, combine the totals from
each column (f) for the product code and enter the total on
line 2.
Line 4. If you have more than one Schedule B, Terminal
Operator Disbursements by Position Holder, for a product
code, combine the totals from each column (e) for the product
code and enter the total on line 4.
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 gain or losses.
Line 7. Enter the actual physical ending inventory at the
terminal.

Table 1 – Mode of Transportation Codes
Non-bulk

Bulk

J Truck

B Barge

R Rail

PL Pipeline

RT Removal from terminal (other S Ship (great lake or ocean)
than by truck or rail) for sale or
consumption. See RT-Removal
from terminal below

Transaction Reporting Instructions for
All Product Codes

BA-Book adjustments are product reclassifications or
conversions of products at the terminal that result in a product
code change. Examples include conversion of diesel fuel #2 low
sulphur undyed to diesel fuel low sulphur dyed and
reclassification of jet fuel to kerosene high sulphur dyed or
diesel fuel high sulphur #1 undyed. Book adjustments must be
reported in summary. For book adjustments, summary reporting
means the combining of all book adjustment transactions by
product code for the reporting period.
• Schedule A. Report the book adjustments for a product code
along with the other transactions for the product code.

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 092 or 122 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 on page 4 instead of these instructions.

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Column (d). 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.
Column (e). Enter the actual net gallons disbursed from the
terminal.
Column (f). Enter the gross gallons disbursed from the
terminal as shown on the document listed in column (d). No
entry is required for product codes 092 and 122.

Line 1
Enter the product code from Table 2 on page 6. Product code
122 (blending components, other) includes gasoline
blendstocks as defined in Regulations section 48.4081-1(c)(3)(i)
but not listed in the product code table.

Line 2
Column (a). Enter the name of the carrier that transports the
product into the terminal.
Column (b). Enter the carrier’s EIN. If the carrier is a foreign
flag vessel and the EIN is unknown, enter 88-8888888.
Column (c). Enter the mode of transportation code from
Table 1 on page 3.
Column (d). Enter the date the product was received into the
terminal (mmddyyyy).
Column (e). 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 received into the
terminal. For non-bulk deliveries to a terminal where net gallons
are not measured, enter gross gallons.

Optional Summary Reporting Instructions for
Product Codes 092 and 122, and Disbursements
Using Mode of Transportation Code “RT”
Schedule A. Terminal Operator Receipts
Use these instructions to report in summary by month the
non-bulk receipts of product codes 092 and 122 into the
terminal. If you have bulk receipts for product codes 092 and
122, you must use the instructions for Schedule A on page 3
and report these transactions in detail. Use a separate
Schedule A for product codes 092 and 122. Do not combine
product code 092 with product code 122.
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.
Column (a). Enter “Various.”
Column (b). Enter “99-9999999.”
Column (c). Enter “CE.”
Column (d). Enter the month ending date (mmddyyyy).
Column (e). Enter “Summary.”
Column (f). Add the net gallons for all transactions for the
month and enter the total.

Schedule B. Terminal Operator Disbursements
by Position Holder
Use this schedule to report each disbursement of product (bulk
and non-bulk) by the terminal operator by position holder. A
separate Schedule B for each position holder, 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.
Note: Bulk and non-bulk disbursements of product code 092
or 122 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 below instead of these instructions.
Position holder (PH) name. Enter the name of the entity
holding the inventory position in the terminal.

Schedule B. Terminal Operator Disbursements by
Position Holder
Use these instructions to report in summary the total
disbursements (bulk and non-bulk) of product codes 092 and
122 for each position holder. Use a separate Schedule B for
product codes 092 and 122.
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 from Table
3 on page 7.
Mode of transportation. Enter “CE” or “RT”, if applicable.
Column (a). Enter “Various.”
Column (b). Enter “99-9999999.”
Column (c). Enter the month ending date (mmddyyyy).
Column (d). Enter “Summary.”
Column (e). 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.
Column (f). Not required for product codes 092 and 122.

Line 1
Enter the product code from Table 2 on page 6.

Line 2
Enter the destination state code from Table 3 on page 7. The
destination state code is required for non-bulk (truck or rail car)
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
state of destination. You are required to report each separate
shipping document as a separate transaction.

Line 3
Enter the code from Table 1 on page 3.
Example. ABC Terminal is preparing Schedule B for
disbursements made by position holder XYZ. XYZ disburses
gasoline (PC065), diesel fuel #2 low sulphur undyed (PC 167),
and jet fuel (PC130) during the month destined for two states.
ABC must prepare 6 Schedule B’s to report XYZ’s transactions
(3 product codes x 2 destination states).

Carrier Summary Report, Form 720-CS
Who Must File

Line 4

Form 720-CS is required to be filed by bulk transport carriers
(barges, vessels, and pipelines) who receive liquid product from
an approved terminal or deliver liquid product to an approved
terminal.

Column (a). Enter the name of the carrier that transports the
product out of the terminal.
Column (b). Enter the carrier’s EIN. If the carrier is a foreign
flag vessel and the EIN is unknown, enter 88-8888888. If the
carrier is a military vehicle and you cannot obtain proper EIN,
enter 77-7777777.
Column (c). Enter the date the product was removed from the
terminal (mmddyyyy).

Part II. Transactions for the Month
Part II is used by the carrier to report a monthly summary of the
receipts from terminals and disbursements to terminals by
product code. Use only the product codes listed in Table 2
on page 6.

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the transaction. This could be the terminal receipts document,
pipeline ticket number, 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 delivered to the
terminal.

Schedule A. Carrier Receipts From a Terminal
Use this schedule to report each bulk receipt of liquid product
by the carrier from a terminal. A separate Schedule A must be
used for each product code.
TCN. Enter the TCN assigned to the terminal’s physical
location by the IRS. The list of terminals by TCN is available on
the IRS website at www.irs.gov/excise.

Line 1

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. Forms 720-TO and 720-CS are 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, and the District of Columbia for
use in administering their tax laws. We may also disclose this
information 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.
You are 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 information are confidential, as required by
section 6103.
The time needed to complete and file these forms will vary
depending on individual circumstances. The estimated average
times are:

Enter the product code from Table 2 on page 6. Product code
122 (blending components, other) includes gasoline
blendstocks as defined in Regulations section 48.4081-1(c)(3)(i)
but not listed in the product code table.

Line 2
Column (a). Enter the EIN of the company hiring the carrier.
Column (b). Enter the name of the company hiring the carrier.
Column (c). Enter the code from Table 1 on page 3.
Column (d). Enter the date from the document in column (e)
(mmddyyyy).
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.
Column (f). Enter the actual net gallons received from the
terminal.

Schedule B. Carrier Deliveries To a Terminal
Use this schedule to report each bulk delivery of liquid product
by the carrier to a terminal. A separate Schedule B must be
used for each product code.
TCN. Enter the TCN assigned to the terminal’s physical
location by the IRS.

Form

Line 1
Enter the product code from Table 2 on page 6.

720-TO
720-CS

Line 2

Recordkeeping
19 hr., 21 min.
16 hr., 2 min.

Learning about
the law or
the form
30 min.
30 min.

Preparing and
sending the
form to the IRS
49 min.
45 min.

If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we
would be happy to hear from you. You can write to the Tax
Products Coordinating Committee, Western Area Distribution
Center, Rancho Cordova, CA 95743-0001. Do not send the tax
form to this address. Instead, see Where To File on page 1.

Column (a). Enter the EIN of the company hiring the carrier.
Column (b). Enter the name of the company hiring the carrier.
Column (c). Enter the code from Table 1 on page 3.
Column (d). Enter the date from the document in column (f)
(mmddyyyy).
Column (e). Enter the identifying number from the document
provided by the carrier to the terminal operator when the
product is delivered to the terminal that reflects the details of

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Table 2
Product
Additive—Miscellaneous

Product
Code

Product

090

Alcohol:

Product
Code

Diesel fuel #4 dyed

153

Ethane

052
196

Ethanol

241

Ethylene

Methanol

243

Gasohol:

Aviation gasoline

125

Gasohol 5.7%

140

Benzene

248

Gasohol 7.7%

141

Gasohol 10%

139

Blending components:
Blending components, other

122*

E-75

078

Butane, including butane propane mix

055

E-85

079

ETBE

249

Gasoline

065

MTBE

093

Isobutane

058

Napthas

126

Kerosene undyed:

Pentanes, including isopentane

059

Kerosene low sulphur undyed

145

Raffinates

223

Kerosene high sulphur undyed

147

TAME

121

Toluene

199

Kerosene low sulphur dyed

073

Transmix

100

Kerosene high sulphur dyed

074

Xylene

076

Kerosene dyed:

Mineral spirits:

Butylene

198

Jet fuel

130

Compressed natural gas

224

Excluded liquid (mineral oil)

077

Diesel fuel undyed:

Liquified natural gas

225

Diesel fuel #1 low sulphur undyed

161

Marine diesel oil

279

Diesel fuel #2 low sulphur undyed

167

Marine gas oil

280

Fuel oil #1 undyed

150

Methane

265

Diesel fuel #4 undyed

154

Mineral oils

281

Diesel fuel high sulphur #1 undyed

282

Propane

054

Diesel fuel high sulphur #2 undyed

283

Propylene

075

Undefined (other) product

092

Waste oil

091

Diesel fuel dyed:
Diesel fuel high sulphur dyed

226

Diesel fuel low sulphur dyed

227

Diesel fuel #1 dyed

231

* Blending components, other, does not include product codes 055, 249, 093, 126, 059, 223, 121, 199, 100, or 076.

-6-

Page 7 of 7

Instructions for Forms 720-TO and 720-CS

7:48 - 23-JAN-2004

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Table 3
United States (US)
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming

Canadian (CA)
Province/Territory

Abbreviation

Alberta
British Columbia
Manitoba
New Brunswick
Newfoundland
Northwest Territory
Nova Scotia
Nunavut
Ontario
Prince Edward Island
Quebec
Saskatchewan
Yukon Territory

AL
AK
AZ
AR
CA
CO
CT
DE
DC
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY

Mexican (MX) State
Aguascalientes
Baja California
Baja California Sur
Campeche
Chiapas
Chihuahua
Coahuila
Colima
Distrito Federal
Durango
Guanajuato
Guerrero
Hildago
Jalisco
Mexico
Michoacan
Morelos
Nayarit
Nuevo Leon
Oaxaca
Puebla
Queretaro
Quintana Roo
San Luis Potosi
Sinaloa
Sonora
Tabasco
Tamaulipas
Tlaxcala
Veracruz
Yucatan
Zacatecas

-7-

Abbreviation
AB
BC
MB
NB
NF
NT
NS
NU
ON
PE
QC
SK
YT

Abbreviation
AG
BJ
BS
CP
CH
CI
CU
CL
DF
DG
GJ
GR
HG
JA
EM
MH
MR
NA
NL
OA
PU
QA
QR
SL
SI
SO
TA
TM
TL
VZ
YC
ZT