What Is Fuel Excise Tax and Who Has to Pay It?
Fuel excise tax is a federal charge under IRC Section 4081 on gasoline, diesel, kerosene, and other taxable fuels, collected mainly from refiners, importers, and blenders rather than consumers at the pump. This guide covers current per gallon rates, who is actually required to file, and how the tax connects to Form 720, Form 8849 refund claims, and the PCORI fee reported on the same 720 pcori form. It also outlines 2026 quarterly filing deadlines and how to e-file through eFileExcise720.