When can I claim the Fuel Tax Credit for registered credit card issuers?

Only a credit card issuer registered by the IRS can claim this credit. The fuel must have been purchased with a credit card issued to the ultimate purchaser, for use by state or local governments.

The credit card issuer must meet the following conditions:

• Hasn't collected the amount of tax from the ultimate purchaser or has obtained the written consent of the ultimate purchaser to make the claim;
• Certifies that it has repaid or agreed to repay the amount of tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to make the claim, or has otherwise made arrangements which directly or indirectly provide the ultimate vendor with reimbursement of the tax; and
• Has in its possession an unexpired certificate from the ultimate purchaser and has no reason to believe any of the information in the certificate is false.

If the above conditions aren't met, only the ultimate purchaser can make the claim.