apply. 



- 3 - 



Whenever the state laws are more restrictive than the federal laws, they 



Lawrence D. Rhoades 



Extension Specialist in 

 Farm Management 



I I I I I I I I I I I I I I I I 



GASOLINE TAX REFUNDS 



Farmers who use gasoline in farm trucks, tractors, spray equipment, dusters, 

 wood chippers, on farms for farming purposes, can get refunds of both the 

 Massachusetts gasoline tax and the Federal gasoline tax. 



Refund requests must be filed after July 1, 1961 and before September 30, 

 1961 for gasoline used between July 1, 1960 and June 30, 1961. 



A farmer gets his refund by filing both a federal gasoline tax refund 

 request and a state refund request. 



How this is done: 



1. File federal claim form No, 22A0 after July 1, 1961 and before September 

 30, 1961 for gasoline for the period July 1, 1960 through June 30, 1961 with 

 Internal Revenue Service, 174 Ipswich Street, Boston 15, Massachusetts. 



2. File Massachusetts form GT-9A after June 30, 1961 and before September 

 30, 1961 for the same period as the federal form. Attach a copy of the federal 

 form and send both forms to the Department of Corporation and Taxation, Bureau 

 of Excises, Room 614, 50 Court Street, Boston 8, Massachusetts. 



3. Wait for refund check frran Internal Revenue Service - then 



4. Within three months after getting the federal refund, file Massachusetts 

 form GT-9B which is an affadavit form with the Department of Corporation and 

 Taxation. 



If the forms are not sent to you, write for them to each of the above 

 addresses. 



Federal tax rate is 4c per gallon. Massachusetts rate is 5%(f per gallon. 

 For every $3.00 spent for gasoline, about $1.00 is paid for taxes. 



Lawrence D. Rhoades 



I I I I I I I I I I I I I I I I 



