2000 Tax Help Archives  

Publication 378 2000 Tax Year

Liquified Petroleum Gas

This is archived information that pertains only to the 2000 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

The term liquified petroleum gas (LPG) includes propane, butane, and pentane, or mixtures of those gases.

Nontaxable Uses

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

  • In an intercity or local bus.
  • In a qualified local bus.
  • In a school bus.

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