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Publication 378 (12/2003), Fuel Tax Credits and Refunds
Revised: 12/2003
Table of Contents
Publication 378 - Introductory Material
What's New
Introduction
Useful Items - You may want to see:
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
On a Farm for Farming Purposes (No. 1)
Custom application of fertilizer and pesticide.
Fuel not used for farming.
Off-Highway Business Use (No. 2)
Vehicles not considered highway vehicles.
Export (No. 3)
In a Boat Engaged in Commercial Fishing (No. 4)
Buses
In Certain Intercity and Local Buses (No. 5)
For Diesel Fuel in a Qualified Local Bus (No. 6)
In a School Bus (No. 7)
For Diesel Fuel and Kerosene Used Other Than as a Fuel (No. 8)
Diesel Fuel and Kerosene
In Foreign Trade (No. 9)
Certain Helicopter and Fixed-Wing Air Ambulance Uses (No. 10)
For Aviation Fuel Used Other Than as a Fuel (No. 11)
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)
In Commercial Aviation (Other Than Foreign Trade)
Use in a Train
3. Filing Claims
General Information
Farming and state use.
Blocked pump.
Blending.
Credit only.
Claiming a Credit
Individuals.
Partnership.
Other entities.
Claiming a Refund
Ultimate Purchasers
Gasohol Blending
Registered Ultimate Vendors
Interest
Penalties
Including the Credit or Refund in Income
Example
4. Alcohol Fuel Credit
Mixing or failure to use as fuel.
Separation or failure to use as fuel.
Reduced credit for certain excise tax benefits.
Volume of alcohol.
Qualified ethanol fuel production.
Failure to use for qualifying purposes.
General business credit.
5. How To Get Tax Help
Publication 378 - Additional Material
Index
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