This chapter defines the nontaxable uses listed in chapter 1 under each type of fuel. Check those lists to determine if the nontaxable use applies to the fuel for which you want to claim a credit or refund.
Farming Purposes
Off-Highway Business Use
Export
Commercial Fishing
Buses
Used Other Than as a Fuel
Foreign Trade
Military Aircraft
Helicopter and Fixed-Wing Air Ambulance
Vehicle Owned by the United States
Nonprofit Educational Organization
State or Local Government
Aircraft Museum
Commercial Aviation
Train
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