These frequently asked questions and answers are provided for general information only and should not be cited as any type of legal authority. They are designed to provide the user with information required to respond to general inquiries. Due to the uniqueness and complexities of Indian law and Federal tax law, it is imperative to ensure a full understanding of the specific question presented, and to perform the requisite research to ensure a correct response is provided. When may an Indian tribe receive a credit or refund for excise tax on fuel? Form 8849, Claim for Refund of Excise Taxes, is used for what purposes? In order to claim a credit or refund of the tax on wagering, what must be attached to Form 8849?