Chapter 1
Fuels

Federal excise taxes are imposed on certain fuels. This chapter covers the fuels for which you may be able to claim a credit or refund of the excise tax. The chapter lists the nontaxable uses (described in chapter 2) for each type of fuel. It also covers the credit or refund allowed gasohol blenders and registered ultimate vendors of undyed diesel fuel and undyed kerosene.

The ultimate purchaser of compressed natural gas and special motor fuels other than liquified petroleum gas used in buses, discussed later, generally does not use taxed fuel for a nontaxable use and no credit or refund would be allowable. These fuels are described in Publication 510.

Gasoline and Gasohol

Aviation Gasoline

Undyed Diesel Fuel and Undyed Kerosene

Aviation Fuel

Liquified Petroleum Gas

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