2001 Tax Help Archives  

Publication 378 2001 Tax Year

Liquefied Petroleum Gas

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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 liquefied petroleum gas (LPG) includes propane, butane, and pentane, or mixtures of those gases.


Nontaxable Uses

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

  • In an intercity or local bus.
  • In a qualified local bus.
  • In a school bus.

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