Form Gt 5 - Instructions For Maine Gasoline Distribution Tax Return (Page 3 of 3) in pdf

Line 27 – Credit from Prior Period. If you have a tax credit from a prior reporting period and received a credit notice

from Maine Revenue instructing you to take the credit on your Gasoline Distributor return, put the amount on this line.

Line 27 cannot be used to make other adjustments. Changes to prior returns must be made on an Amended Return. See

below for instructions for filing Amended returns.

Line 28 – Amount Due or Line 29 – Credit Due. Deduct the amounts on lines 25 (Dealer Credit Cards), 26 (Tax Paid

Purchases) and 27 (Credit from a Credit Notice) from Line 24 (Net Excise Tax Due). If excise tax is owed, put the amount

on line 28. If you are due a credit, put the amount on Line 29. List all amounts as positive numbers.

If you are due a credit and would like a refund, check the box on Line 29. If you do not check the box requesting a refund,

the credit will be carried forward to the next reporting period.

Lines 30 (Net Excise Tax – Gasoline), 31 (Net Excise Tax – Aviation Fuel) and 32 (Jet Fuel). Allocate excise tax to

the proper fuel category. Tax amounts for gallons listed on lines 30, 31 and 32 should equal Net Excise Tax Due (Line

24) less amounts on Lines 25 and 26. Tax listed on Line 30 (Net Excise Tax – Gasoline) should include the tax amounts

on Lines 18, Line 19 and Line 20. Please note that Line 20 is only used to report a gasoline/ethanol blend with less than

10% gasoline.

Please check the boxes for each type of schedule that will be sent electronically. Failure to submit required schedules

electronically may delay processing of your tax return.

To file an Amended Return, obtain a blank Gasoline Distributor Tax return from Maine Revenue Services by visiting our

web page at

or calling the number below. Write “Amended” at the top of the

return. Fill in your company information as it appears on the pre-printed return. Fully complete the return with correct

figures. Attach an explanation and email any new schedules for any figures that have changed from the original return.

Maine Revenue Services will compute additional taxes owed or the credit due your company. If the result of the

amended return is a credit and you want to request a refund, check the box on line 29.

Do not forget to include payment with your return. Maine Revenue Services has mandated electronic payments for many

taxpayers, and these options are also available for all taxpayers. Payment by check or money order should be made

payable to: Treasurer, State of Maine. Include your registration number on the check or money order. The mailing

address is Maine Revenue Services, P. O. Box 1065, Augusta, ME 04332-1065. Failure to file or pay this return on or

before the due date will result in applicable interest and penalty charges. For assistance with returns and electronic

schedules, please call 207.624.9609. For information about electronic payment options, please call 207.624.5625.

Form Gt 5 - Instructions For Maine Gasoline Distribution Tax Return Page 3