This is archived information that pertains only to the 2000 Tax Year. If you are looking for information for the current tax year, go to the Tax Prep Help Area.
A credit or refund may be allowed for the excise tax on fuel used
in a train.
Use in a train means use in the propulsion engine of equipment or
machinery that rides on rails. This includes use in a locomotive, work
train, switching engine, and track maintenance machine.
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