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About Tax Map

IRS.gov Website
Publication 510
taxmap/pubs/p510-001.htm#en_us_publink1000116798

Part 1
Fuel Taxes and Fuel Tax Credits and Refunds(p4)

Chapter 1 defines the types of fuel, taxable events, and exemptions or exceptions to the fuel taxes. Chapter 2 provides information on, and definitions of, the nontaxable uses and explains how to make a claim.