Instructions For Form Gt 5 - Maine Gasoline Distributor Tax Return

Line 16 – Dealer Credit Card Sales to U. S. Government. This is the excise tax amount claimed by the Gasoline

Distributor for allowable retail sales of gasoline paid by U. S. Government credit card that were exempted from Maine

excise tax by the Distributor. List the tax credit as a positive number. Attach Schedule 22 to support the Dealer Credit

Card claim.

Line 17 – Excise Tax Paid Purchases. The excise tax amount claimed for tax paid purchases listed on Schedule 1, line 2

of the tax return. List excise tax paid on purchases as a positive number.

Line 18 – 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 18 cannot be used to make other adjustments. Changes to prior returns must be made on an Amended Return.

Line 19 – Amount Due or Line 20 – Credit Due. Deduct the amounts on lines 16 (Dealer Credit Cards), 17 (Tax Paid

Purchases) and 18 (Credit from a credit notice) from Line 15 (Net Excise Tax Due). If excise tax is owed, put the amount

on line 19. If you are due a credit, put the amount on Line 20. List all amounts as positive numbers.

If you are due a credit and would like a refund, check the small box on Line 20. If you do not check the box requesting a

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

Lines 21 (Net Excise Tax – Gasoline), 22 (Net Excise Tax – Aviation Fuel) and 23 (Jet Fuel). Allocate excise tax to

the proper fuel category. Gallons listed on lines 21, 22 and 23 should equal Net Excise Tax Due (Line 15) less amounts

on Lines 16 and 17. Tax listed on Line 21 (Net Excise Tax – Gasoline) should include amounts on Lines 9, 10 and 11 if

line 11 is a gasoline/ethanol, gasoline/methanol or gasoline/other blend.

Please check the boxes for each type of schedule that is included with the tax return. Failure to attach required schedules

may delay processing of your tax return.

To file an Amended Return, obtain a blank Gas Tax return from Maine Revenue Services by calling the number below or

visiting our web page at Write “Amended” at the top of the return. Fill in your

company information as it appears on pre-printed forms. Fully complete the return with correct figures. Attach an

explanation or new Schedules for any figures that have changed from the original return. Maine Revenue 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 small box on line 20.

Make payments by check or money order payable to the Treasurer State of Maine. Include your registration number on

the check or money order. Do not forget to include payment with your return. The mailing address is Maine Revenue

Services, P. O. Box 1064, Augusta, ME 04332-1064. Failure to file or pay this return on or before the due date will result

in applicable interest and penalty charges. For assistance, call (207) 624-9609.

Instructions For Form Gt 5 - Maine Gasoline Distributor Tax Return - 2008 Page 3