Publication 378
Fuel Tax Credits and Refunds
(Revised: 12/2002)

Table of Contents

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Publication 378, Fuel Tax Credits and Refunds

• Important Reminder
• 1. Fuels
  • Gasoline and Gasohol
    • Nontaxable Uses
    • Gasohol Blending
  • Aviation Gasoline
    • Nontaxable Uses
  • Undyed Diesel Fuel and Undyed Kerosene
    • Nontaxable Uses
    • Sales by Registered Ultimate Vendors
  • Aviation Fuel
    • Nontaxable Uses
  • Liquefied Petroleum Gas
    • Nontaxable Uses
• 2. Definitions of Nontaxable Uses
  • Farming Purposes
  • Off-Highway Business Use
  • Export
  • Commercial Fishing
  • Buses
    • Intercity or Local Bus
    • Qualified Local Bus
    • School Bus
  • Used Other Than as a Fuel
    • Diesel Fuel and Kerosene
    • Aviation Fuel
  • Foreign Trade
  • Helicopter and Fixed-Wing Air Ambulance
  • State or Local Government
  • Commercial Aviation
  • Train
• 3. Filing Claims
  • General Information
  • Claiming a Credit
  • Claiming a Refund
    • Ultimate Purchasers
    • Gasohol Blending
    • Registered Ultimate Vendors
  • Interest
  • Penalties
  • Including the Credit or Refund in Income
  • Example
• 4. Alcohol Fuel Credit
• 5. How To Get Tax Help

Index

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A

• Air ambulance
• Alcohol fuel credit
• Amended return
• Aviation, Fuel
• Aviation, Gasoline

B

• Blocked pump

C

• Commercial aviation
• Commercial fishing

D

• Diesel fuel

E

• Excluded liquid
• Export

F

• Farming
• Farming and state use
• Farming and state use
• Foreign trade
• Form, 4136
• Form, 6478
• Form, 720

G

• Gasohol, Blender
• Gasohol, Blending
• Gasohol, Blending
• Gasohol, Defined
• Gasoline

H

• Helicopter
• Highway vehicle

I

• Income, include in
• Intercity or local bus
• Interest

K

• Kerosene

L

• Liquefied petroleum gas (LPG)

O

• Off-highway use

P

• Penalties

Q

• Qualified local bus

R

• Records
• Registered ultimate vendor

S

• School bus
• State or local governments
• Suggestions

T

• Taxpayer Advocate
• Taxpayer identification number
• Train
• TTY/TDD information

U

• Ultimate purchaser
• Ultimate purchaser
• Used other than as a fuel
• Uses, nontaxable, Aviation fuel
• Uses, nontaxable, Aviation gasoline
• Uses, nontaxable, Gasohol
• Uses, nontaxable, Kerosene
• Uses, nontaxable, Liquefied petroleum gas (LPG)

V

• Vendors, registered ultimate
• Vendors, registered ultimate