Aircraft Museumcheap hotels in AthensA credit or refund may be allowed for the excise tax on fuel usedin an aircraft or vehicle owned by an aircraft museum. An aircraft museum is an organization that meets all the followingrequirements. - It is exempt from income tax as an organization described insection 501(c)(3) of the Code.
- It is operated as a museum under a state (or District ofColumbia) charter.
- It is operated exclusively for acquiring, exhibiting, andcaring for aircraft of the type used for combat or transport in WorldWar II.
The aircraft or vehicle (such as a ground servicing vehicle foraircraft) must be used exclusively for the purposes described in item(3). |