Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 57-17

1957-1 C.B. 440

Full Text

Rev. Rul. 57-17

Relief from the Federal excise tax on gasoline provided by section 6420 of the Internal Revenue Code of 1954 is limited to gasoline used on a farm for farming purposes and does not extend to gasoline merely because it is used off the highway. Gasoline used in vehicles which are used for the purpose of maintaining a golf course is not gasoline used `on a farm for farming purposes' within the meaning of section 6420(c) of the Code. Accordingly, no payment may be made under section 6420 of the Code with respect to gasoline used in connection with the maintenance of a golf course. However, section 6421 of the Code provides, insofar as applicable to this situation, that the ultimate purchaser is entitled to a payment equal to one cent for each gallon of gasoline which is purchased on or after July 1, 1956, and which is used otherwise than as a fuel in a highway vehicle which (at the time of such use) is registered, or is required to be registered, for highway use under the laws of any State or foreign country.