ITG FAQ #1 Answer-When may an Indian tribe receive a credit or refund for excise tax on fuel?
A credit or refund may be allowed for the excise tax on fuel used by a state or local government. The fuel must be purchased by the state or local government for its exclusive use. A state or local government is any state, any political subdivision thereof, or the District of Columbia. An Indian tribal government is treated as a state only if the fuel is used in an activity that involves the exercise of an essential tribal government function.