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Publication 378 2001 Tax Year

State or Local Government

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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.

A credit or refund may be allowed for the excise tax on fuel used or sold for use by a state or local government.

Caution: If undyed diesel fuel or undyed kerosene is used by a state, the claim is made by the registered ultimate vendor.


The fuel must be purchased by the state or local government for its exclusive use. A state or local government is any state, any political subdivision thereof, or the District of Columbia. An Indian tribal government is treated as a state only if the fuel is used in an activity that involves the exercise of an essential tribal government function. The use of gasoline, diesel fuel, and kerosene by the American Red Cross is considered to be the use of these fuels by a state.

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