Farmer's Tax Guide›2025 Returns›14. Fuel Excise Tax Credits and Refunds
! as a credit or refund will be less than
2025 Publ 225 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
CAUTION the amount of fuel tax paid, because
the Leaking Underground Storage Tank (LUST) tax of $0.001 per gallon is generally not subject to credit or refund.
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