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Publication 378 2001 Tax Year

Aviation Fuel

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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.

The term aviation fuel means any liquid, other than gasoline or diesel fuel, that is suitable for use as a fuel in an aircraft.


Nontaxable Uses

The following are the uses of aviation fuel for which a credit or refund may be allowable to an ultimate purchaser.

  • On a farm for farming purposes.
  • Export.
  • In foreign trade.
  • Certain helicopter and fixed-wing air ambulance uses.
  • Used other than as a fuel.
  • In commercial aviation (other than foreign trade).

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