skip navigation

Search Help
Navigation Help


Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #


FAQs
Forms
Publications
Tax Topics


Comments
About Tax Map
IRS Tax Map 2008
Current IRS Tax Map

taxmap/pubs/p510-019.htm#en_us_publink1000116975

Other Fuels (Including Alternative Fuels)(p16)


rule
spacer

previous topic occurrence Other Fuels (Including Alternative Fuels) next topic occurrence

Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. While tax is generally imposed on delivery, Other Fuels are taxed prior to delivery in the case of certain bulk sales described in chapter 1. The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser.
For information on the alternative fuel credit and alternative fuel mixture credit, see Alternative Fuel Credits, later.