Form OFF-1 "Special Fuel and Gasoline Tax Refund Application" - Maine

What Is Form OFF-1?

This is a legal form that was released by the Maine Department of Administrative and Financial Services - a government authority operating within Maine. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on January 1, 2019;
  • The latest edition provided by the Maine Department of Administrative and Financial Services;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form OFF-1 by clicking the link below or browse more documents and templates provided by the Maine Department of Administrative and Financial Services.

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Download Form OFF-1 "Special Fuel and Gasoline Tax Refund Application" - Maine

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OFF
Maine Revenue Services
Special Fuel and Gasoline Tax
00
Refund Application
*1135002*
EIN or SSN
Period Begin
Period End
Requests for a refund must be
filed within 18 months of the
date of purchase of the fuel
1.
Entity Information (taxpayer business name and address)
2.
OUT OF BUSINESS?
Date closed:
3.
OWNERSHIP OR NAME CHANGE?
Date
Explanation
SOLD? Date
4.
ADDRESS CHANGE? Make corrections above and check here
CHECK HERE IF ENGAGED IN:
COMMERCIAL FARMING
COMMERCIAL FISHING
Do Not Use Red Ink!
#
EXEMPT CARD
COMMERCIAL WOOD HARVESTING
Section 3 - Summary of Refund Claim
If using manufacturing rates, list product(s) manufactured:
Gasoline
Diesel
(Net refund from reverse side)
.
.
Line I for 07/01/18 - 06/30/20
1.
.
.
Line R for 07/01/18 - 06/30/20
2.
.
.
Sub Totals
3.
.
(Add together the amounts on line 3 for all products)
Total Tax Refund
4.
Section 2 - Breakdown of Gallons Used
(Use only whole gallons)
Gasoline
Diesel
Agricultural Equipment
6.
Registered vehicles used off highway
7.
Boats
)
8.
(commercial gasoline use only
Stationary engines
9.
Industrial or Wood Harvesting
10.
Other
(specify)
11.
Certification/Waiver
I, the undersigned, state that the information on this application is true, correct and complete to the best of my knowledge.
Date
Phone #
Signature/Title
Print Name
Mail to: Maine Revenue Services, Sales, Fuel & Special Tax Division, PO Box 1064, Augusta, ME 04332-1064. Questions? Call 624-9693.
OFF-1 01/2019
For assistance in completing this form, call (207) 624-9609
OFF
Maine Revenue Services
Special Fuel and Gasoline Tax
00
Refund Application
*1135002*
EIN or SSN
Period Begin
Period End
Requests for a refund must be
filed within 18 months of the
date of purchase of the fuel
1.
Entity Information (taxpayer business name and address)
2.
OUT OF BUSINESS?
Date closed:
3.
OWNERSHIP OR NAME CHANGE?
Date
Explanation
SOLD? Date
4.
ADDRESS CHANGE? Make corrections above and check here
CHECK HERE IF ENGAGED IN:
COMMERCIAL FARMING
COMMERCIAL FISHING
Do Not Use Red Ink!
#
EXEMPT CARD
COMMERCIAL WOOD HARVESTING
Section 3 - Summary of Refund Claim
If using manufacturing rates, list product(s) manufactured:
Gasoline
Diesel
(Net refund from reverse side)
.
.
Line I for 07/01/18 - 06/30/20
1.
.
.
Line R for 07/01/18 - 06/30/20
2.
.
.
Sub Totals
3.
.
(Add together the amounts on line 3 for all products)
Total Tax Refund
4.
Section 2 - Breakdown of Gallons Used
(Use only whole gallons)
Gasoline
Diesel
Agricultural Equipment
6.
Registered vehicles used off highway
7.
Boats
)
8.
(commercial gasoline use only
Stationary engines
9.
Industrial or Wood Harvesting
10.
Other
(specify)
11.
Certification/Waiver
I, the undersigned, state that the information on this application is true, correct and complete to the best of my knowledge.
Date
Phone #
Signature/Title
Print Name
Mail to: Maine Revenue Services, Sales, Fuel & Special Tax Division, PO Box 1064, Augusta, ME 04332-1064. Questions? Call 624-9693.
OFF-1 01/2019
For assistance in completing this form, call (207) 624-9609
00
*1135003*
Section 1
Requests for a refund must be made within 18 months of the date of purchase of the fuel.
**(Dyed diesel not allowed)**
PLEASE NOTE: COPIES OF RECEIPTS OR INVOICES MAY BE REQUESTED TO SUPPPORT YOUR APPLICATION
FOR: OFF HIGHWAY/
BEGIN DATE:
END DATE:
COMMERICAL USE
Gasoline
Diesel
A. Total paid for fuel used off highway where
Maine excise tax has been paid
A.
B. Number of gallons included in line A
B.
above
C. Excise Tax Rate
0.484
0.556
C.
D. State & Federal Excise Tax Paid
(Gallons on line B times rate on line C)
D.
E.
Purchase price subject to sales/use tax
(line A minus line D)
E.
F.
Sales/Use tax due (line E times .055)
F.
G. Refundable excise tax rate
G.
0.290
0.302
H. Excise tax refund
(Gallons line B times rate on line G)
H.
Net refund for this period
I.
(line H minus line F)
I.
Enter the amounts on line I in the corresponding boxes on line 1 on the front of the return
FOR: MANUFACTURING
BEGIN DATE:
END DATE:
Gasoline
Diesel
Total paid for fuel used off highway where
J.
Maine excise tax has been paid
J.
Number of gallons included in line J
K.
K.
above
Excise Tax Rate
0.484
0.556
L.
L.
M.
State & Federal Excise Tax Paid
(Gallons on line K times rate on line L)
M.
N.
Purchase price subject to sales/use tax
(line J minus line M)
N.
Line N times .00275 if used in
O.
O.
manufacturing
Refundable excise tax rate
0.290
0.302
P.
P.
Q. Excise tax refund
(Gallons line K times rate on line P)
Q.
Net refund for this period
R.
(line Q minus line O)
R.
Enter the amounts on line R in the corresponding boxes on line 2 on the front of the return
OFF-1 01/2019
For assistance in completing this form, call (207) 624-9609
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