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As relevant to this case, section 34 allows a credit against
a tax equal to the sum of the amounts payable to the taxpayer
under section 6421 with respect to gasoline used during the
taxable year otherwise than as a fuel in a highway vehicle.
Section 6421(a) provides as follows:
NONHIGHWAY USES. --Except as provided in subsection
(j), if gasoline is used in an off-highway business
use, the Secretary shall pay (without interest) to the
ultimate purchaser of such gasoline an amount equal to
the amount determined by multiplying the number of
gallons so used by the rate at which tax was imposed on
such gasoline under section 4081. * * *
Section 6421(e)(2)(A) provides the definition of off-highway
business use as:
any use by a person in a trade or business of such
person or in an activity of such person described in
section 212 * * * otherwise than as a fuel in a highway
vehicle--
(i) which (at the time of such use) is
registered, or is required to be registered, for
highway use under the laws of any State or foreign
country * * *.
Section 6427(g) provides for the payment to the original
purchaser of any qualified diesel-powered highway vehicle the
amount of $198 for a truck or van. This credit applies only to
vehicles purchased after January 1, 1985. Sec. 6427(g)(5).
With regard to the credit payable under section 6421,
petitioner must prove that his dump truck was not a highway
vehicle that was registered or required to be registered for
highway use. Rule 142(a). If so, he then must establish the
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Last modified: May 25, 2011