2001 Tax Help Archives  
  Home > Tax Prep Help > 2001 > Publications > Publication 378

Publication 378 2001 Tax Year

Used Other Than as a Fuel

HTML Page 206 of 32

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.

A credit or refund may be allowed for the excise tax on fuel used other than as a fuel in a propulsion engine.


Diesel Fuel or Kerosene

This nontaxable use applies to diesel fuel or kerosene used other than as a fuel in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train. This use does not include off-highway business use, discussed earlier. This use applies to diesel fuel or kerosene used in the following ways.

  1. For home heating, lighting, and cooking.
  2. In boats.
  3. For any of the following nonbusiness uses.
    1. In stationary machines, such as generators and compressors.
    2. For cleaning purposes.
    3. In minibikes and snowmobiles.


Aviation Fuel

This nontaxable use applies to aviation fuel used other than as a fuel in the propulsion engine of an aircraft. This use applies to aviation fuel used in the following ways.

  • In stationary machines, such as generators and compressors.
  • For cleaning purposes.
  • In vehicles.

Previous | First | Next

Publication Index | 2001 Tax Help Archives | Tax Help Archives | Home