Important Changes for 2000

Kerosene sold for blending. For sales made after March 30, 2000, certain registered persons that sell undyed kerosene for blending with diesel fuel in an area that the IRS has declared to be affected by extremely cold weather conditions may claim a credit or refund if the blended fuel is to be used for heating purposes. See chapter 1.

Blocked pump. For sales of kerosene after March 30, 2000, the definition of a blocked pump has been modified to include certain pumps locked by the vendor after each sale and unlocked by the vendor in response to a buyer's request for undyed kerosene for use other than as a fuel in a diesel-powered vehicle or train. See chapter 1.

New definitions of diesel fuel and kerosene. The definitions of diesel fuel and kerosene have been modified by excluding liquids with certain described properties. See Undyed Diesel Fuel and Undyed Kerosene in chapter 1.

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

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