Cost of on-highway use of gasoline and diesel fuel ($1,000)

Costs for gasoline and diesel fuel purchased during the year to fuel highway vehicles.  A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not also designed to perform other functions.  Examples of vehicles designed to carry a load over public highways are passenger automobiles, trucks, and truck tractors.  If a vehicle can be used for a combination of on-highway and off- highway uses and has one fuel tank,  the fuel use is not considered off-highway.  An example of this is a concrete-mixer truck where the truck engine operates both the engine and the mixing unit by a power take-off and is fueled by a single tank.  None of the fuel used in this vehicle is off-highway because of the on-highway use.  If the vehicle has separate fuel tanks and engines, the fuel in a tank used for non-highway use may be considered off-highway use.