Used Other Than as a Fuel

A credit or refund may be allowed for the excise tax on fuel used other than as a fuel in a propulsion engine.

Diesel Fuel or Kerosene

This nontaxable use applies to diesel fuel or kerosene used other than as a fuel in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train. This use does not include off-highway business use, discussed earlier. This use applies to diesel fuel or kerosene used in the following ways.

1. For home heating, lighting, and cooking.
2. In boats.
3. For any of the following nonbusiness uses.
1. In stationary machines, such as generators and compressors.
2. For cleaning purposes.
3. In minibikes and snowmobiles.

Aviation Fuel

This nontaxable use applies to aviation fuel used other than as a fuel in the propulsion engine of an aircraft. This use applies to aviation fuel used in the following ways.

• In stationary machines, such as generators and compressors.
• For cleaning purposes.
• In vehicles.

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