Publication 225 |
2000 Tax Year |
Fuels Used for Household Use
You may be eligible to claim a credit or refund for the excise tax
on undyed diesel fuel and undyed kerosene for home use. This applies
to fuel you purchased and used in your home for heating, lighting, and
cooking. Home use is considered a use other than as a fuel in a
propulsion engine. It is not considered an off-highway business use
(discussed earlier).
Note.
Farmers cannot claim a credit or refund for the tax on undyed
kerosene used for household use if the kerosene was sold from a
blocked pump or for blending with diesel fuel in an area described in
an IRS declaration of extreme cold if the blended fuel is used for
heating purposes. Only the registered ultimate vendor that sold the
kerosene can claim the credit or refund under these circumstances. For
more information, see Publication 378.
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