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Pub. 378, Fuel Tax Credits and Refunds 2005 Tax Year

Index

A

Air ambulance, Fixed-wing air ambulance uses.
Aircraft museum, In an Aircraft or Vehicle Owned by an Aircraft Museum (No. 15)
Alcohol fuel credit, Straight alcohol credit.
Alcohol fuel mixture credit, 4. Alcohol Fuel Mixture Credit
Annual claims, When to file.
Assistance (see Tax help)
Aviation:
Gasoline, Gasoline and Aviation Gasoline
Grade Kerosene, Aviation-Grade Kerosene

B

Biodiesel fuel credit, 7. Biodiesel (Including Agri-biodiesel) Fuel Credit
Biodiesel mixture credit, 5. Biodiesel (Including Agri-biodiesel) Mixture Credit
Blocked pump, Blocked pump.
Boats, 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)

C

Claims:
Claiming a credit, Claiming a Credit on Form 4136
Claiming a refund, Claiming a Refund
Filing claims, 3. Filing Claims
Comments, Comments and suggestions.
Commercial aviation, In Commercial Aviation (Other Than Foreign Trade)
Commercial fishing, In a Boat Engaged in Commercial Fishing (No. 4)
Credits, Claiming a Credit on Form 4136

D

Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Aviation-Grade Kerosene)

E

Excluded liquid, Undyed Diesel Fuel and Undyed Kerosene (Other Than Aviation-Grade Kerosene)
Export, Export (No. 3)

F

Farming, On a Farm for Farming Purposes (No. 1)
Farming and state use, Registered ultimate vendor (farming and state use)., Registered ultimate vendor (farming and state use)., Farming and state use.
Fishing, In a Boat Engaged in Commercial Fishing (No. 4)
Foreign trade, In Foreign Trade (No. 9)
Form:
4136, Claiming a Credit on Form 4136
6478, How to claim the credit.
720, Claiming a Refund
8849, Claiming a Refund
8864, How to claim the credit.
Free tax services, 8. How To Get Tax Help

G

Gasoline, Gasoline and Aviation Gasoline

H

Helicopter, Certain helicopter uses.
Help (see Tax help)
Highway vehicle, Highway vehicle., In a Highway Vehicle Owned by the United States That is Not Used on a Highway (No. 12)

I

Identifying number, Taxpayer identification number.
Income, include in, Including the Credit or Refund in Income
Intercity and local buses, In Certain Intercity and Local Buses (No. 5)
Interest, Interest

K

Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Aviation-Grade Kerosene)

L

Liquefied petroleum gas (LPG), Liquefied Petroleum Gas

M

Military aircraft, In Military Aircraft (No. 16)

N

Nonprofit educational organization, Exclusive Use by a Nonprofit Educational Organization (No. 13)
Nonprofit educational organization use and state use, Nonprofit educational organization and state use.

O

Off-highway use, Off-Highway Business Use (No. 2)

P

Penalties, Penalties

Q

Qualified local bus, For Diesel Fuel or Kerosene in a Qualified Local Bus (No. 6)

R

Records, General Information
Refunds, Claiming a Refund
Registered ultimate vendor, Sales by Registered Ultimate Vendors, Sales by Registered Ultimate Vendors , Registered ultimate vendor., Registered Ultimate Vendors

S

School bus, In a School Bus (No. 7)
Special fuels, For Use in the Production of Special Fuels (No. 17)
State or local governments, Exclusive Use by a State, Political Subdivision of a State, or the District of Columbia (No. 14)
state or nonprofit educational organization use, Sales by Registered Ultimate Vendors
Suggestions, Comments and suggestions.

T

Tax help, 8. How To Get Tax Help
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Taxpayer identification number, Taxpayer identification number.
Train, Use in a Train
Transmix, Undyed Diesel Fuel and Undyed Kerosene (Other Than Aviation-Grade Kerosene)
TTY/TDD information, 8. How To Get Tax Help

U

Ultimate purchaser, Ultimate purchaser., Ultimate Purchasers
Used other than as a fuel:
Aviation-grade kerosene, For Aviation-Grade Kerosene Used Other Than as a Fuel in the Propulsion Engine of an Aircraft (No. 11)
Diesel fuel and kerosene, For Diesel Fuel and Kerosene (Other Than Aviation-Grade Kerosene) Used Other Than as a Fuel (No. 8)
Uses, nontaxable:
Aviation gasoline, Nontaxable Uses
Aviation-grade kerosene, Nontaxable Uses
Diesel fuel, Nontaxable Uses
Gasoline, Nontaxable Uses
Kerosene, Nontaxable Uses
Liquefied petroleum gas (LPG), Nontaxable Uses

V

Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor., Registered Ultimate Vendors

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