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BTLG Table of Contents > Use Fuel Tax Annotations > User

Use Fuel Tax Annotations

User—Regulation 1304

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U.S. Governments. The Red Cross, as an instrumentality of the United States Government, is not required to pay the Use Fuel Tax because the United States Government (and its instrumentalities) is not included in the definition of "person" and therefore is not subject to the Use Fuel Tax. 9/04/97.