Chapter 1 defines the types of fuel, taxable events, and exemptions or exceptions to the fuel taxes. Chapter 2, previously Publication 378, provides information on and definitions of the nontaxable uses and explains how to make a claim.
Table of Contents
- 1.
Fuel Taxes
- Definitions
- Information Returns
- Registration Requirements
- Gasoline and Aviation Gasoline
- Diesel Fuel and Kerosene
- Diesel-Water Fuel Emulsion
- Kerosene For Use in Aviation
- Special Motor Fuel/Alternative Fuel
- Compressed Natural Gas (CNG)
- Fuels Used on Inland Waterways
- Alcohol Sold as But Not Used as Fuel
- Biodiesel Sold as But Not Used as Fuel
- Definitions
- 2.
Fuel Tax Credits and Refunds
- Gasoline and Aviation Gasoline
- Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)
- Diesel-Water Fuel Emulsion
- Kerosene For Use in Aviation
- Special Motor Fuel/Alternative Fuel
- Compressed Natural Gas (CNG)
- Refunds of Second Tax
- Definitions of Nontaxable Uses
- On a Farm for Farming Purposes (No. 1)
- Off-Highway Business Use (No. 2)
- Export (No. 3)
- In a Boat Engaged in Commercial Fishing (No. 4)
- In Certain Intercity and Local Buses (No. 5)
- For Diesel Fuel or Kerosene in a Qualified Local Bus (No. 6)
- In a School Bus (No. 7)
- For Diesel Fuel and Kerosene (Other Than Kerosene Used in Aviation) Used Other Than as a Fuel (No. 8)
- In Foreign Trade (No. 9)
- Certain Helicopter and Fixed-Wing Aircraft Uses (No. 10)
- In a Highway Vehicle Owned by the United States That is Not Used on a Highway (No. 12)
- Exclusive Use by a Nonprofit Educational Organization (No. 13)
- Exclusive Use by a State, Political Subdivision of a State, or the District of Columbia (No. 14)
- In an Aircraft or Vehicle Owned by an Aircraft Museum (No. 15)
- In Military Aircraft (No. 16)
- For Use in the Production of Special Motor Fuels/Alternative Fuels (No. 17)
- In Commercial Aviation (Other Than Foreign Trade)
- Use in a Train
- Alcohol Fuel Mixture Credit
- Biodiesel Mixture Credit
- Alcohol Fuel Credit
- Biodiesel Fuel Credit
- Renewable Diesel Credits
- Alternative Fuel Credits
- Filing Claims
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