Publication 378 |
2000 Tax Year |
State or Local Government
A credit or refund may be allowed for the excise tax on fuel used
by a state or local government.
If undyed diesel fuel or undyed kerosene is used by a state, the
fuel is not considered used for any other nontaxable use.
The fuel must be purchased by the state or local government for its
exclusive use. A state or local government is any state, any political
subdivision thereof, or the District of Columbia. An Indian
tribal government is treated as a state only if the fuel is used
in an activity that involves the exercise of an essential tribal
government function. The use of gasoline, diesel fuel, and kerosene by
the American Red Cross is considered to be the use of these fuels by a
state.
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