Table of Contents

• Publication 378 - Introductory Material
  • What's New
  • Introduction
  • Useful Items - You may want to see:
• 1. Fuels
  • Gasoline and Aviation Gasoline
    • Nontaxable Uses
    • Sales by Registered Ultimate Vendors
  • Gasohol Blending
  • Undyed Diesel Fuel and Undyed Kerosene (Other Than Aviation-Grade Kerosene)
    • Nontaxable Uses
    • Sales by Registered Ultimate Vendors
  • Aviation-Grade Kerosene
    • Nontaxable Uses
    • Sales by Registered Ultimate Vendors
  • Liquefied Petroleum Gas
    • Nontaxable Uses
• 2. Definitions
  • On a Farm for Farming Purposes (No. 1)
    • Custom application of fertilizer and pesticide.
    • Fuel not used for farming.
  • Off-Highway Business Use (No. 2)
    • Vehicles not considered highway vehicles.
  • Export (No. 3)
  • In a Boat Engaged in Commercial Fishing (No. 4)
  • Buses
    • In Certain Intercity and Local Buses (No. 5)
    • For Diesel Fuel or Kerosene in a Qualified Local Bus (No. 6)
    • In a School Bus (No. 7)
  • For Diesel Fuel and Kerosene (Other Than Aviation-Grade Kerosene) Used Other Than as a Fuel (No. 8)
  • In Foreign Trade (No. 9)
  • Certain Helicopter and Fixed-Wing Air Ambulance Uses (No. 10)
  • For Aviation-Grade Kerosene Used Other Than as a Fuel in the Propulsion Engine of an Aircraft (No. 11)
  • In a Highway Vehicle Owned by the United States That is Not Used on a Highway (No. 12)
  • Exclusive Use by a Nonprofit Educational Organization (No. 13)
  • Exclusive Use by a State, Political Subdivision of a State, or the District of Columbia (No. 14)
  • In an Aircraft or Vehicle Owned by an Aircraft Museum (No. 15)
  • In Military Aircraft (No. 16)
  • For Use in the Production of Special Fuels (No. 17)
  • In Commercial Aviation (Other Than Foreign Trade)
  • Use in a Train
• 3. Filing Claims
  • General Information
    • Farming and state use.
    • Nonprofit educational organization and state use.
    • Blocked pump.
    • Blending for extreme cold.
    • Certain intercity and local bus use.
    • Aviation-grade kerosene.
  • Claiming a Refund
    • Ultimate Purchasers
    • Registered Ultimate Vendors
  • Claiming a Credit on Form 4136
    • Credit only.
    • Individuals.
    • Partnership.
    • Other entities.
  • Interest
  • Penalties
  • Including the Credit or Refund in Income
  • Example
• 4. Alcohol Fuel Mixture Credit
  • Volume of alcohol.
  • Separation or failure to use as fuel.
  • Claiming the excess credit.
• 5. Biodiesel (Including Agri-biodiesel) Mixture Credit
  • Separation or failure to use as fuel.
  • Claiming the excess credit.
• 6. Alcohol Fuel Credit
  • Mixing or failure to use as fuel.
  • Volume of alcohol.
  • Qualified ethanol fuel production.
  • Cooperative election to allocate the small ethanol producer credit to patrons.
  • Failure to use for qualifying purposes.
  • General business credit.
• 7. Biodiesel (Including Agri-biodiesel) Fuel Credit
  • Mixing or failure to use as fuel.
  • General business credit.
• 8. How To Get Tax Help
• Publication 378 - Additional Material
• Index