Federal Gasoline, Diesel Fuel and Kerosene Excise Tax (Combination) Bond
Overview
Federal fuel tax compliance depends on this bond. Businesses that blend, refine, distribute, or sell gasoline, diesel fuel, or kerosene at the federal level are required to post the Federal Gasoline, Diesel Fuel and Kerosene Excise Tax (Combination) Bond as a financial guarantee that excise taxes owed to the IRS will be paid in full. It protects the U.S. government against losses that result from a registrant's failure to remit those taxes. Without it, you cannot maintain your federal fuel tax registration.
Who Needs This Bond?
If you operate as a fuel blender, refiner, terminal operator, pipeline operator, or wholesale distributor subject to federal motor fuel excise tax obligations, this bond is required for your IRS registration. It applies to any business that handles taxable quantities of gasoline, diesel, or kerosene under federal fuel tax rules. The 'Combination' designation means this single bond covers multiple fuel types together — gasoline, diesel, and kerosene — under one instrument. If the IRS has directed you to post this bond as part of your registration or re-registration, this is the bond you need.
What is this Bond For?
This bond guarantees that the principal — the registered fuel taxpayer — will faithfully remit all federal excise taxes due on gasoline, diesel fuel, and kerosene transactions as required by the IRS. The obligee is the United States government, acting through the Internal Revenue Service. If the principal fails to pay excise taxes owed, the IRS can make a claim against the bond to recover those funds. The bond exists to protect federal tax revenue, not the business that holds it.
When is it Required?
Ongoing compliance is central to this bond — it must remain continuously in force for as long as you hold a federal fuel tax registration that requires it. The IRS may require this bond at initial registration, upon renewal, or as a condition of reinstating a registration that was suspended or revoked due to tax compliance issues. If the bond lapses, your registration is at immediate risk. Plan for renewal well before any expiration date to avoid a gap in coverage.
Where Does it Apply?
This is a federal bond with nationwide application — it is not tied to any single state or local jurisdiction. It is issued in connection with IRS registration and applies wherever your fuel operations occur across the United States. Because it is federal in scope, no separate state-level fuel tax bond substitutes for it.
How to Buy Online
Click 'Buy This Bond Online' on this page — it opens the secure surety portal in a new tab where you can complete your application and purchase immediately. Have your business information and bond amount requirement ready before you begin. Once approved and issued, your bond documents are delivered digitally so you can file them with the IRS without delay.
Why Bond Titan?
Bond Titan is powered by The Southern Agency, a trusted name in surety with access to a nationwide bond catalog — including federal fuel excise bonds like this one. You can buy online right now without waiting on an agent callback or navigating a slow paper process. Our platform is built for business owners who need to move fast and file correctly.