Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Diesel Fuel Tax Annotations

EXEMPT ENTITIES

U.S. Postal Service. The U.S. Postal Service is an unincorporated instrumentality of the federal government and as such is exempt from the Diesel Fuel Tax. A company which leases trucks to the U.S. Postal Service may apply for a refund of tax paid on diesel fuel used by such trucks where the fuel cost is included in the lease agreement. 3/07/96.