THE PETROL TAX

Dominion, Volume 21, Issue 111, 8 February 1928, Page 8

THE PETROL TAX

EXEMPTED USERS OF SPIRITS PAYMENT OF REFUNDS REGULATIONS DEFINE PROCEDURE The procedure to be followed in making applications for a refund of the Customs duty of fourpence a gallon in respect of motor spirit used otherwise than for motor vehicles is defined in regulations under the Motor Spirits Taxation Act gazetted last night.

The application form, properly attested, must be forwarded quarterly to the Registrar of Afotor Vehicles, Wellington, through the deputy-registrar whose office is nearest to the applicant’s place of business or residence. Applications should cover motor spirits used during one only of the quarterly periods ending on the last days of March, June, September, and December in any year. Every application must be made within ninety days after the date of consumption of the motor spirits in respect of which the claim is made; but applicatons dated not later than the day following the expiration of a quarterly period, and delivered to a deputy registrar not later than one week after the expiration of any quarterly period, and relating to motor spirits consumed within that period are deemed to be made within ninety days after the date of consumption of the motor spirits. Proof of Purchase. Proof of purchase of the motor spirits by the consumer must be attached to the application, in Hie form of the receipted invoice, if' the spirit has been paid for, and a statement of account showing the liability, if it has not. There are provisos that if the spirit has not been paid for at the date of application, the Registrar may upon any subsequent application by the same consumer require further evidence as to payment or as -o continued liability for the purchase price; and that in any case the Registrar may require or accept such further or other evidence' as he thinks proper relating to the purchase of any motor spirit. Places of Payment. If in his opinion an application has not been properly made or insufficient particulars have been given, the Registrar may withhold the refund payment until the requirements have been complied with. . Payment of refunds when approved be obtainable from the postmaster of the post office at which the applicant requests payment to be made, if it is a money-order and savings-bank office. A fine of f5O or imprisonment for three months is the penalty prescribed for the making of claims that are false in any material particular. The Application Form. The applicant is required to set out in the application form the quantity of spirit purchased and used, the name and address of the vendor, the date of I purchase, and the purpose for which the I spirit was used. The purposes contemplated include milking machinery, thrashing or shearing machinery, motor , vehicle (mule, trac'or, or locomotive, etc.), launch or other vessel, stationary engine, lighting plant, and manufacturing, cleaning, bottling, scientific, or other purposes. Detailed particulars are to be furnished, such as make of machine, horse-power, capacity, hours used daily, etc. The refunds dealt with by (he regulations relate to spirit purchased after February 1, or before that date if the applicant proves to the sat:sfcation of the Registrar that the duty imposed by the Act has been paid by him.