ITG FAQ #1 answer - Does the excise tax on fuel used on inland waterways apply to Indian tribal governments?

The excise tax on fuels used on inland waterways vessels does not apply to Indian tribal governments only if the fuel is used in the exercise of an essential tribal government function. Inland and intra-coastal waterways on which fuel consumption is subject to tax are specified in section 206 of the Inland Waterways Revenue Act of 1978, as amended.

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