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

Liquefied Petroleum Gas

The term liquefied petroleum gas (LPG) includes propane, butane, and pentane, or mixtures of those gases.

Nontaxable Uses

The following are the uses of LPG for which a credit or refund may be allowable to an ultimate purchaser.

• In an intercity or local bus.
• In a qualified local bus.
• In a school bus.

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