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taxmap/pubs/p510-019.htm#TXMP0fe0a007 Compressed Natural Gas (CNG)

Compressed Natural Gas (CNG)

The following are the uses of taxed CNG for which a credit or refund may be allowable to an ultimate purchaser.

• On a farm for farming purposes.
• In an off-highway business use.
• In a boat engaged in commercial fishing.
• In certain intercity and local buses.
• In a school bus.
• In a qualified local bus.
• Exclusive use by a nonprofit educational organization.
• Exclusive use by a state, political subdivision of a state, or the District of Columbia.
• Use in a vehicle owned by an aircraft museum.
• Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation.

Previous Page:  Publication 510 - Excise Taxes - Special Motor Fuel/Alternative Fuel Next Page:  Publication 510 - Excise Taxes - Refunds of Second Tax Use     to find additional instances of index items.