Chapter 3
Filing Claims

This chapter tells you how and when to make a claim for a credit or refund of excise taxes on fuels. This chapter also covers recordkeeping requirements, interest and penalty provisions, and when to include the credit or refund in your income.

• General Information
• Claiming a Credit
• Claiming a Refund
• Interest
• Penalties
• Including the Credit or Refund in Income
• Example

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