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PREFACE 0. Preface
Fleet Organization, Mission, and Responsibilities 1. Fleet Organization, Mission, and Responsibilities
Performance Metrics 2. Performance Metrics
Official Use of Vehicles 3. Official Use of Vehicles
Asset Management 4. Asset Management
Vehicle Acquisition 5. Vehicle Acquisition
Alternative Fueled Vehicles 6. Alternative Fueled Vehicles
Fleet Maintenance 7. Fleet Maintenance
Vehicle Disposal 8. Vehicle Disposal
9. Fuel Management
   
9.1 Overall Fuel Management Objectives
9.2 Types of Fuels
 
9.2.1 Petroleum-Gasoline and Diesel
9.2.2 Alternative Fuels
9.3 On-Site Fueling Facilities
9.4 Fuel Tank Management
9.5 Temporary Fueling Facilities
9.6 Commercial Fueling
9.7 Fuel Taxes
9.8 Fuel Card Management
9.9 Record Keeping
Contractor Use of Government Vehicles 10. Contractor Use of Government Vehicles
Forms and Reports   Driver's Handbook
Forms and Reports   Forms and Reports
Reference Materials   References
Abbreviations, Acronyms, and Definitions   Abbreviations, Acronyms, and Definitions
Useful Web Links   Web Links
Frequently Asked Questions   FAQ

 

NASA Official Fleet Management Handbook

Fuel Management

Fuel Taxes

Federal Government fleets are exempt from Federal Excise Tax and other fuel taxes and these taxes are usually deducted before payment for fuel is made. However, the CTO should be vigilant to assure that taxes for on-site fuel supplies are not charged. The Internal Revenue Code (sections 6421 and 6427) and the IRS Ruling 58-349 set forth the tax laws and eligibility requirements for obtaining credits and refunds for taxes paid on ground fuels used on-site. NASA Centers should file claims for excise taxes paid for fuel used on-site in accordance with IRS Publication 378. More explicit details on fuel taxes may be found at http://www.irs.gov/publications/p378/index.html.

Page: 9.7 Fuel Management\Fuel Taxes

Last Updated: 08/30/2005 09:38 AM