Contents Important Change for 1999  ............... 1 Introduction  ........................................ 1 1. Fuels  ................................................ 2 2. Definitions of Nontaxable Uses  .... 3 3. Filing Claims  ................................... 6 4. Alcohol Fuel Credit  ........................ 14 5. How To Get More Information  ...... 14 Index  .................................................... 16 Important Change for 1999 Photographs   of   missing   children. The Internal Revenue Service is a proud partner with the National Center for Missing and Ex- ploited   Children.   Photographs   of   missing children selected by the Center may appear in this publication on pages that would other- wise  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. Introduction This publication covers federal fuel tax credits you may be able to claim on your income tax return. It also covers fuel tax refunds you can claim during the year. This  publication  discusses  the  following subjects. •  The kinds of fuels that qualify for a refund or credit. •  The uses of fuels that qualify for a refund or credit. •  How to claim a refund or credit for fuel taxes. •  The alcohol fuels credit. It also contains an example at the end of chapter 3 with filled-in forms. Useful Items You may want to see: Publication 3 510 Excise Taxes for 2000 Form (and Instructions) 3 4136    Credit for Federal Tax Paid on Fuels 3 8849    Claim for Refund of Excise Taxes 3 6478    Credit for Alcohol Used as Fuel See chapter 5 for information about get- ting publications and forms. Department of the Treasury Internal Revenue Service Publication 378 (Rev. November 1999) Cat. No. 46455F Fuel Tax Credits and Refunds