i720-to--2017-07-00

Instructions for Form 720-TO
(Rev. July 2017)

Department of the Treasury
Internal Revenue Service

For Use With Form 720-TO (Rev. September 2010)
Terminal Operator Report
Section references are to the Internal Revenue Code unless
otherwise noted.

Future Developments

For the latest information about developments related to Form
720-TO and its instructions, such as legislation enacted after
they were published, go to IRS.gov/Form720TO.

Reminders

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.

Photographs of Missing Children

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.

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.
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.

!

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.

When To File

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.
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 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.

Jul 27, 2017

Where To File
Send Form 720-TO to:

Internal Revenue Service
Attn: Excise Unit
Stop 5701G
Cincinnati, OH 45999
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.

How To Complete Form 720-TO

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. 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).

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.

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:
Internal Revenue Service
Attn: Excise Unit
Stop 5701G
Cincinnati, OH 45999
Requests also may be faxed to 859-669-5788.

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 and the schedule(s) that
needs to be corrected with the “Void” box checked. Identify the

Cat. No. 54564T

Form 637 Registration Number

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
“Corrected” box checked. On the corrected schedule(s), only
enter the information for the transaction you’re correcting.

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.

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
for tax returns and payments. Go to IRS.gov/PDS.

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,
go to IRS/gov/PDSstreetAddresses.

!

CAUTION

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

Definitions

A PDS can’t deliver items to P.O. boxes. You must use
the U.S. Postal Service to mail any item to an IRS P.O.
box address.

Approved terminal. A terminal that is operated by a taxable
fuel registrant that is a terminal operator.

Specific Instructions

Consignor. The person that hires the carrier to transport liquid
product.

Name and Address

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
IRS.gov/Excise.

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

Contact Information

J truck

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
Employer Identification Number (EIN)

Enter your EIN. If you don’t have an EIN, you may apply for one
online. Go to the IRS website at IRS.gov/EIN .You also may
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.

IJ import by truck

R rail

IR import by rail

B barge

IB import by barge

S ship (Great Lake or
ocean)

IS import by ship

PL pipeline

IP import by pipeline

RS products dispensed
at a terminal for end-use
or consumption

RF removal from a
terminal into refueling
vessels

EJ export by truck
ER export by rail
EB export by barge
ES export by ship
EP export by pipeline
BA product
reclassifications

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.
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Instructions for Form 720-TO (7-2017)

removals from terminals (other than by truck or rail) for sale or
use.

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.

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
www.imonumbers.Lrfairplay.

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
terminals can be found at IRS.gov/TCN.

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
Instructions for Form 720-TO (7-2017)

-3-

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
product into the 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, 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
ship (S, IS, or ES), enter the vessel official number.

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.

Column (d). Enter the date the product was removed from the
terminal (mmddyyyy).

Column (e). Enter the date the product was received into the
terminal (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 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”
Schedule A. Terminal Operator Receipts

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.

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
inventory position in the terminal.

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.

Line 1
Enter the product code from Table 2.

Column (a). Enter “Various.”

Line 2

Column (c). Enter “CE.”

Column (b). Enter your EIN.

Enter the destination state code from Table 3. 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

Column (d). Leave blank.
Column (e). Enter the month ending date (mmddyyyy).
Column (f). Enter “Summary.”

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Instructions for Form 720-TO (7-2017)

A detailed description of the problem.
Previous attempts to solve the problem and the office you
contacted.
A description of the hardship you're facing (if applicable).

Column (g). Add the net gallons for all transactions for the
month and enter the total.

Schedule B. Terminal Operator Disbursements by
Position Holder

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/
Advocate.

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.
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
information are confidential, as required by section 6103.

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.
Column (g). Not required for product codes 001, 049, 092, 122,
188, and 960.

The time needed to complete and file these forms will vary
depending on individual circumstances. The estimated average
times are:

Unresolved Tax Issues

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.

Form
720-TO

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.

19 hr., 21 min.

Learning about
the law or
the form
30 min.

Comments and suggestions. We welcome your comments
about this publication and your suggestions for future editions.
You can send us comments to IRS.gov/FormsPubs. Click on
"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,
The name and phone number of the individual assigned to
your case,
Updates on progress,
Timeframes for action,
Speedy resolution, and
Courteous service.

Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW
IR-6526
Washington, DC 20224
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.

When contacting the Taxpayer Advocate, you should provide
the following information.
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.
Instructions for Form 720-TO (7-2017)

Recordkeeping

Preparing,
copying,
assembling,
and sending the
form to the IRS
49 min.

Don't send the tax form to this address. Instead, see Where
To File, earlier.

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Table 2. Product Codes
Product
Additive Miscellaneous

Product Code Product
090

Product
Code

Diesel Fuel Dyed (continued):

Alcohol:

Diesel Fuel Low Sulfur Dyed

227

Ethanol Mixture

E00–E99

1

Diesel Fuel # 1 Dyed

231

Methanol Mixture

M00–M99

Diesel Fuel # 4 Dyed

153

1

Aviation Gasoline

125

Ethane

052

Benzene

248

Ethylene

196

Gasoline

065

Isobutane

058

Biodiesel:
Biodiesel Mixture

B00–B99

Dyed Biodiesel Mixture

D00–D99

1
1

Blending Components:
Blending Components Other

122

2

Kerosene Undyed:
Kerosene Low Sulfur Undyed

145

Kerosene High Sulfur Undyed

147

Butane, including Butane Propane Mix

055

Kerosene Dyed:

ETBE

249

Kerosene Low Sulfur Dyed

073

MTBE

093

Kerosene High Sulfur Dyed

074

Napthas

126

Pentanes, including Isopentane

059

Jet Fuel

130

Raffinates

223

Excluded Liquid (Mineral Oil)

077

TAME

121

Liquefied Natural Gas

225

Toluene

199

Marine Diesel Oil

279

Transmix

100

Marine Gas Oil

280

Xylene

076

Methane

265

Butylene

198

Mineral Oils

281

Compressed Natural Gas

224

Propane

054

Propylene

075

Mineral Spirits:

Diesel Fuel Undyed:
Diesel Fuel # 1 Low Sulfur Undyed

161

Undefined (Other) Product

0923

Diesel Fuel # 2 Low Sulfur Undyed

167

Crude (any)

0014

Fuel Oil # 1 Undyed

150

Condensate (not Crude)

0494

Diesel Fuel # 4 Undyed

154

Asphalt

1884

Diesel Fuel High Sulfur # 1 Undyed

282

Food

9604

Diesel Fuel High Sulfur # 2 Undyed

283

Soy Oil

2854

Waste Oil

091

Diesel Fuel Dyed:
Diesel Fuel High Sulfur Dyed

226

00–99 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).
2
Blending Components Other (122) does not include product code 155, 249, 093, 076, 126, 059, 223, 121, 199, or 100.
3
Undefined (Other) 092 does not include product code 001, 049, 188, or 960.
4
Generally, 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.
1

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Instructions for Form 720-TO (7-2017)

Table 3. Abbreviations
United States (US)

Abbreviations (Cont’d)

Alabama

AL

Alaska

AK

Arizona

AZ

Arkansas

AR

California

CA

Colorado

CO

Connecticut

CT

Delaware

DE

District of Columbia

DC

Florida

FL

Georgia

GA

Hawaii

HI

Idaho

ID

Illinois

IL

Indiana

IN

Iowa

IA

Kansas

KS

Kentucky

KY

Louisiana

LA

Maine

ME

Maryland

MD

Massachusetts

MA

Michigan

MI

Minnesota

MN

Mississippi

MS

Instructions for Form 720-TO (7-2017)

United States (US)

Abbreviation

-7-

Abbreviation

Missouri

MO

Montana

MT

Nebraska

NE

Nevada

NV

New Hampshire

NH

New Jersey

NJ

New Mexico

NM

New York

NY

North Carolina

NC

North Dakota

ND

Ohio

OH

Oklahoma

OK

Oregon

OR

Pennsylvania

PA

Rhode Island

RI

South Carolina

SC

South Dakota

SD

Tennessee

TN

Texas

TX

Utah

UT

Vermont

VT

Virginia

VA

Washington

WA

West Virginia

WV

Wisconsin

WI

Wyoming

WY

Canadian (CA) Province/Territory

Abbreviation

Mexican (MX) State

Abbreviation

Alberta

AB

Aguascalientes

AG

British Columbia

BC

Baja California

BJ

Manitoba

MB

Baja California Sur

BS

New Brunswick

NB

Campeche

CP

Newfoundland

NF

Chiapas

CH

Northwest Territory

NT

Chihuahua

CI

Nova Scotia

NS

Coahuila

CU

Nunavat

NU

Colima

CL

Ontario

ON

Distrito Federal

DF

Prince Edward Island

PE

Durango

DG

Quebec

QC

Guanajuato

GJ

Saskatchewan

SK

Guerrero

GR

Yukon Territory

YT

Hildago

HG

Jalisco

JA

Mexico

EM

Michoacan

MH

Morelos

MR

Nayarit

NA

Nuevo Leon

NL

Oaxaca

OA

Puebla

PU

Queretaro

QA

Quintana Roo

QR

San Luis Potosi

SL

Sinaloa

SI

Sonora

SO

Tabasco

TA

Tamaulipas

TM

Tlaxcala

TL

Veracruz

VZ

Yucatan

YC

Zacatecas

ZT

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Instructions for Form 720-TO (7-2017)