Chapter 1 Fuels Federal excise taxes are imposed on certain fuels. This chaptercovers the fuels on which you may be able to claim a credit or refundof the excise tax. The chapter lists the nontaxable uses (described inchapter 2) for each type of fuel. It also covers the credit or refundallowed gasohol blenders and registered ultimate vendors of undyeddiesel fuel and undyed kerosene. Caution: The ultimate purchaser of special motor fuels and compressednatural gas, other than liquified petroleum gas used in buses,discussed later, generally is not using taxed fuel and no credit orrefund would be allowable. These fuels are described in Publication 510. Gasoline and Gasohol Aviation Gasoline Undyed Diesel Fuel and Undyed Kerosene Aviation Fuel Liquified Petroleum Gas