Publication 378 |
2000 Tax Year |
Chapter 3 Filing Claims
This chapter tells you how and when to make a claim for a credit or
refund of excise taxes on fuels. This chapter also covers
recordkeeping requirements, interest and penalty provisions, and when
to include the credit or refund in your income.
Model Certificate A
General Information
Claiming a Credit
Claiming a Refund
Interest
Penalties
Including the Credit or Refund in Income
Example
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