PETROL TAX REFUND

Northern Advocate, 9 February 1928, Page 7

PETROL TAX REFUND

NECESSARY PROCEDURE.

(Special to “Northern Advocate.'/) WELLINGTON, This Day.

The procedure to be followed in making applications for the refund of Customs duty of 4d per gallon in respect of motor Spirit used otherwise than for ihotor vehicles is defined in regulation's under the Motor Spirits Taxation gazetted last night. An application form must be forwarded quarterly to the Registrar of Motor Vehicles, Wellington, through the Deputy-Registrar, whose office i;; the nearest to the applicant’s place of business or residence. Proof of purchase must be attached, in the form of a receipted invoice, or, if the spirit has been paid for otherwise,‘by a statement of account showing liability. There are provisos that if the spirit has not been paid for at the date of the application the Registrar may, upon any subsequent application by the same consumer, require further evidence as to payment or continued liability for the purchase price. If, in his opinion, the application has not been properly made, or insufficient particulars have been given, the Registrar may withhold payment of the refend until requirements have been complied with. A fine of £SO, or three months’ imprisonment, is prescribed for the making of claims that' are false in any particular. The applicant is required to set out on the application form the quantity of spirit purchased and used, the name and address of the vendor, the date of purchase, and the purpose for which the spirit was used. Tha purposes contemplated are milking ma chinery, threshing and shearing machinery, tractors, etc., and detailed particulars are to be furnished, such as the make of the ntachine, horsepower, capacity, hours used daily, etc.