When can I claim the Fuel Tax Credit for sales of kerosene for use in aviation?
The ultimate seller of the kerosene can claim this credit.
For kerosene sold for use in commercial aviation and for nontaxable use in noncommercial aviation, you can only claim the credit if the buyer waives their right to the credit with a valid waiver.
For kerosene sold for nonexempt use in noncommercial aviation, you must have obtained the required certificate from the buyer.
For kerosene sold for use in commercial aviation and for nontaxable use in noncommercial aviation, you can only claim the credit if the buyer waives their right to the credit with a valid waiver.
For kerosene sold for nonexempt use in noncommercial aviation, you must have obtained the required certificate from the buyer.
