PETROL TAX REFUNDS.

New Zealand Herald, Volume LXV, Issue 19860, 2 February 1928, Page 13

PETROL TAX REFUNDS.

METHOD OF PAYMENT. FORMS TO BE READY SOON. ONUS ON THE CONSUMER. Owners of milking plants and motorlaunches will be reassured about refunds of tax paid on petrol by information which has been received at the Auckland office of tho registrar of motor vehicles. The Motor Spirits Taxation Act, 1927, which imposed a duty, of 4d a gallon, throws upon the consumer tho onus of applying for a refund of duty on motor spirit used otherwise than as fuel for a motor vehicle required to be licensed under the Motor Vehicles Act, 1924. Applications for refunds must be made within 90 days of consumption to the registrar of motor vehicles, and must be accompanied by such declarations or other documentary evidence as he may require. The penalty for making a false claim or declaration is a fine of £SO or three months' imprisonment. The information now received is that a supply of forms will be available shortly at all post offices, and that applications, supported by receipts or other documents showing quantities of motor spirit purchased, must bo delivered to the respective local motor registration officers. Payments will be made at the end of March, June, September and December of each year in respect of the preceding.quarterly periods. Duty so far paid cannot be recovered unless application is made by March 31 next. The tax did not become operative in Auckland until January 7 last, when the price of first-grade spirit was raised from Is 9d to 2s Id a gallon. • Up to the present no regulations under the Act have been gazetted, and no form of application has been prescribed. It is probable that this will be done shortly, in any event, applicants will not receive their refunds until after the end of next month.