Cancellation and Modifications

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


Page: 9.7 Fuel Management\Fuel Taxes

Last Updated:08/19/2005 05:43 PM