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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