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
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