When can I claim the Fuel Tax Credit for sales of undyed diesel fuel?
Only the ultimate seller of the fuel can claim this credit.
You must have obtained the required certificate from the buyer (a state or local government). You'll also need to provide a statement with the name and TIN of each government unit to whom the fuel was sold and the number of gallons sold to each. If claiming the credit for this type of sales, this information will be collected later on.
For sales of fuel for use in intercity and local buses, you can only claim the credit if the buyer waives their right to the credit with a valid waiver.
You must have obtained the required certificate from the buyer (a state or local government). You'll also need to provide a statement with the name and TIN of each government unit to whom the fuel was sold and the number of gallons sold to each. If claiming the credit for this type of sales, this information will be collected later on.
For sales of fuel for use in intercity and local buses, you can only claim the credit if the buyer waives their right to the credit with a valid waiver.
