IRS Tax Forms  
Publication 378 2001 Tax Year

Liquefied Petroleum Gas

The term liquefied petroleum gas (LPG) includes propane, butane, and pentane, or mixtures of those gases.


Nontaxable Uses

The following are the uses of LPG for which a credit or refund may be allowable to an ultimate purchaser.

  • In an intercity or local bus.
  • In a qualified local bus.
  • In a school bus.

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