Above is the gas filter, covered with undercoating. The gas filter is located passenger side just forward of the rear axles. The band that holds the gas filter in place is usually stuck to the filter because of the undercoating. The yellow circle is the 12 mm bolt that holds the band in place. Put some WD 40 on the other side of the screw to help get the bolt off. Once the bolt is off you may find that you have twisted the holding band, not to worry just twist it back. After the 12 mm bolt is off, remove the masking tape (red arrow) from both ends of the filter connections. The connector by the green arrow already has the tape off. Your new filter comes with plastic caps on the ends of the filter, remove them and have them handy to put on your old filter when you remove the connections. To remove the connectors pull in the direction of the green arrow, holding connector, it is hard but it will come off. Use the plastic caps to help contain the gas in the filter. After removing both ends, bring the filter and band down and make ready the new one to go back in it's place. The two lines will push back on a lot easier than they came off. They do make a set of pliers to pry the hose off. The old interval for changing the filter was 60K, the new interval is 100K, we do them at 60K at the dealer.

         The Gas Filter on the XC is located as shown above. Most of them are totally covered with undercoating, rubber gloves will help when doing the filter change.

         The bracket holding the filter in place is a bit different. The circled screw is a 25 torx, remove it and you can work the bracket loose and be able to take the filter down. To remove the connectors pull in the direction of the arrows, they are like the S/V/C 70 filter connectors. The service interval is 105K miles.

Tip
There is a T connection down the fuel line towards the back of the car from the fuel filter, that has another 2" long section of fuel line coming off it that ends in a valve, covered with a normal tire valve cap. Removal of the cap is required, and then the valve must be depressed with any screwdriver end or tire tool, which will let the pressure out of the system.
Thanks to: Wesley Nance

The blue arrow is the direction of flow, and the above mentioned valve is circled in red.

         The picture above gives a little insight on why changing the fuel filter is so important. The "gunk" above is what filtered out of the pint or so of fuel that is held in the filter. The filter only had 45,000 miles on it, well within the 100,000 mile Volvo recommend service life.