Laws, Regulations, and Annotations
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Business Taxes Law Guide—Revision 2026
Use Fuel Tax Regulations
Index
A B C D E F H I L M N O P R S T U V W
A
Allowances for Pumping Liquefied Petroleum Gas … 1321
Annual Flat Rate Fuel Tax … 1325
Annual Returns … 1325(c)
Fee … 1325(a)
Identification Emblem … 1325(b)
Weight Unladen … 1325(a)
B
Bad Debt Losses of Vendors or Wholesalers, Credit for … 1331.6
Bad Debt Losses of Vendors or Wholesalers, Requirements for Claiming … 1331.6
Bulk Storage Facilities, Vendor Must Not Collect Fuel Tax for Deliveries Into … 1318
C
Cargo Tanks, Vehicles Fueled From … 1322
City, Defined … 1323(a)(3)
Close Proximity, Defined … 1323(a)(6)
Construction Equipment Within Limits of Construction Project, Use Exempt … 1316(d)
Consumption of Liquefied Petroleum Gas From Cargo Tanks … 1322
Credit for Bad Debt Losses of Vendors or Wholesalers … 1331.6
Credit or Refund, Tax-Paid to Vendor or Wholesaler … 1317
D
Definition of Terms
City … 1323(a)(3)
Close Proximity … 1323(a)(6)
Fuel … 1301
Fuel Tank … 1305
Highway … 1303
Motor Vehicle … 1302
Privately Operated Passenger Automobile … 1331.1
Suburban Area … 1323(a)(5)
Transit Operator … 1323(a)(2)
Transit Service … 1323(a)(1)
Urban Area … 1323(a)(4)
User of Fuel … 1304
Vendor … 1306
Deliveries of Fuel Into Storage Facilities, Vendor Must Not Collect Fuel Tax … 1318
E
Exempt Use of Fuel in Motor Vehicle … 1316
Exempt Use of Fuel, Records to Support … 1316
F
Farm Tractors, etc., Incidentally Operated on Highway, When Use Exempt … 1316(c)
Federal Area, Highway Within … 1303
Forest Highway, National or State … 1303
Forest Service Roads, When Use on Is Exempt … 1316(b)
Fuel Tank, Definition … 1305
Fuel
Definition of … 1301
Delivered Into Fuel Tanks, Authorizations to Deliver Without Collecting Tax … 1318
Delivered Into Fuel Tanks, Vendor's Liability for Tax … 1318
Exempt Uses in Motor Vehicles … 1316
Records to Support Exempt Use … 1316
Taxable Unit, Compressed Natural Gas … 1301
Taxable Unit, Liquid Natural Gas … 1301
Taxable Unit, Liquefied Petroleum Gas … 1301
H
Highway, Definition of … 1303
Highway, Exclusions … 1303
Highway Within Federal Area … 1303
I
Innocent Spouse or Registered Domestic Partner Relief from Liability … 1336
L
Lessee of Vehicle, When a User … 1304(b)
Lessor of Vehicle, User Record Requirements … 1332
Lessor Vehicle, When a User … 1304
Liquefied Petroleum Gas, Allowances for Pumping … 1321
Liquefied Petroleum Gas, Consumption in Vehicles Fueled from Cargo Tanks … 1322
Losses, Vendors or Wholesalers Bad Debt, Credit for … 1331.6
M
Motor Vehicle, Definition of … 1302
N
National or State Forest, Highway Within … 1303
Natural Gas, Compressed, Taxable Unit for … 1301
Natural Gas, Liquid, Taxable Unit for … 1301
Notice of Delinquent Account Form, Vendors or Wholesalers Bad Debts, Use of … 1331.6
O
Off-Highway Use, Exempt … 1316(a)
P
Passenger Carriers, Transit, Application of Tax … 1323(b)
Passenger Carriers—Transit Partial Exemption … 1323
Permit, Vendor's, Requirements … 1307
Power Take-off on Highway Motor Vehicle, Use Exempt … 1316(e)
Privately Operated Passenger Automobile, Definition of … 1331.1
Privately Operated Passenger Automobile, When Return Not Required … 1331.1
Pumping Allowances, Liquefied Petroleum Gas … 1321
R
Records
To Support Exempt Use … 1316
User, Requirements … 1332
Refund or Credit, Tax Paid to Vendor or Wholesaler … 1317
Returns
Annual Flat Rate Fuel Tax … 1325
Privately Operated Passenger Automobile … 1331.1
User … 1331
Weekly, by Vendor, Monthly Also Required … 1331.5
S
Sub-Haul Operator a User … 1304(a)
Suburban Area, Defined … 1323(a)(5)
Successor's Liability … 1334
T
Tax Paid to Vendor or Wholesaler, Allowance of Credit or Refund … 1317
Transit Operator, Defined … 1323(a)(2)
Transit Partial Exemption, Definitions … 1323(a)
Transit Passenger Carriers, Application of Taxes … 1323(b)
Transit Service, Defined … 1323(a)(1)
U
United States Government Not a User … 1304
Urban Area, Defined … 1323(a)(4)
User of Fuel
Defined … 1304
Records of, Requirements … 1332
Returns of … 1331
V
Vehicle Fueled from Cargo Tanks, Consumption of LPG … 1322
Vehicle Fuel Tank Deliveries for Off-Highway Use, Authorizations for Exemption … 1320
Vehicle Fuel Tank Deliveries Without Payment of Tax, Authorizations for … 1319
Vendor
Credit for Bad Debt Losses … 1331.6
Definition … 1306
Liability for Fuel Tax … 1318
Liability for Tax, Exceptions From … 1318
Permit, Requirements … 1307
W
Waiver of Credit for Bad Debt Losses, Failure to List Delinquent Account Constitutes … 1331.6
Weekly Returns and Payments of Vendor … 1331.5
Wholesaler
Credit for Bad Debt Losses … 1331.6