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Publication 378 2001 Tax Year

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This is archived information that pertains only to the 2001 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 that is exported.

Fuel is exported when it is shipped from the United States to a foreign country or possession of the United States with the intention that the fuel remain in the foreign country or possession of the United States.

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