Publication 225 |
2000 Tax Year |
Important Reminders
Dyed diesel fuel and dyed kerosene.
Dyed diesel fuel and dyed kerosene used for a nontaxable use (such
as farm use) are not taxed. However, the excise tax and a penalty will
be imposed on users of dyed diesel fuel or dyed kerosene who know or
have reason to know they used the fuel for a taxable use. You cannot
use dyed diesel fuel or dyed kerosene in operating a vehicle on the
highways. For more information, see How To Buy Diesel Fuel and
Kerosene Tax Free.
Undyed diesel fuel and undyed kerosene.
A registered ultimate vendor that sells undyed diesel fuel or
undyed kerosene for use on a farm for farming purposes is allowed to
claim a refund or credit of the excise tax on that fuel. Farmers
cannot claim a refund or credit for the excise tax paid on
that fuel. See How To Buy Diesel Fuel and Kerosene Tax Free.
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