Show Gas Tax Credit Available for or Non-Highway Non People who use gasoline on farms for boating or any other non non highway highway use are entitled entitled en en- titled to a credit for Federal Federa gasoline excise tax they pay I The Internal Revenue Service said this credit can be taken when taxpayers file their 1968 1068 Federal income tax returns THE CREDIT is two cents for every gallon of gasoline bought for use in boating an another and other non non highway highway uses Farmers Farm ers era are entitled to four cents i a gallon credit for gasoline used on a farm for farming purposes The IRS said that the gas tax credit is computed on Form Computation of Credit for Federal Tax on Gas and Lub Lob nesting Oil This form should be attached to income tax returns re re- turns The credit is generally available available avail avail- able for gasoline used for cleaning cleaning clean clean- ing tools and machinery the operation of motor boats aircraft air ah craft farm equipment bulldozers bulldozers bulldozers bull bull- dozers and other off the off the highway highway highway high high- way vehicles It also applies to cars and trucks used off the highway in construction mining or timber operations |