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PUBLIC LAW 466-APR. 2, 1956
[70 S T A T.
"(^^ ^^^ ^^^^ ^^ *^^ * ^ gasoline under section 4081 which ^^ applied on the date he purchased such gasoline. "(b) T I M E FOR FILING C L A I M; PERIOD COVERED.—Not more than one claim may be filed under this section by any person with respect to gasoline used during the one-year period ending on June 30 of any year. No claim shall be allowed under this section with respect to any one-year period unless filed on or before September 30 of the year in which such one-year period ends. "(c) MEANING or TERMS.—For purposes of this section— "(1) U S E ON A FARM FOR FARMING PURPOSES.—Gasoline shall be treated as used on a farm for farming purposes only if used (A) in carrying on a trade or business, (B) on a farm situated in the United States, and (C) for farming purposes. "(2) FARM.—The term 'farm' includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards, "(3) FARMING PURPOSES.—Gasoline shall be treated as used for farming purposes only if used— " (A) by the owner, tenant, or operator of a farm, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife, on a farm of which he is the owner, tenant, or operator; except that if such use is by any person other than the owner, tenant, or operator of such farm, then (i) for purposes of this subparagraph, in applying subsection (a) to this subparagraph, and for purposes of sec*^oi^ ^ ^ 1 ^ (^) (2) ( ^) (^i) (b^* ^^^ *o^ purposes of section 4041), the owner, tenant, or operator of the farm on which gasoline or a liquid taxable under section 4041 is used shall be treated as the user and ultimate purchaser of such gasoline or liquid, and (ii) for purposes of applying section 6416(b) (2)(C) (ii), any tax paid under section 4041 in respect of a liquid used on a farm for farming purposes (within the meaning of this subparagraph) shall be treated as having been paid by the owner, tenant, or operator of the farm on which such liquid is used; (B) by the owner, tenant, or operator of a farm, in handling, drying, packing, grading, or storing any agricultural or horticultural commodity in its unmanufactured state; but only if such owner, tenant, or operator produced more than one-half of the commodity which he so treated during the period with respect to which claim is filed; " (C) by the owner, tenant, or operator of a farm, in connection with— " (i) the planting, cultivating, caring for, or cutting of trees, or "(ii) the preparation (other than milling) of trees for market, incidental to farming operations; or " (D) by the owner, tenant, or operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment. " (4) GASOLINE.—The term 'gasoline' has the meaning given to such term by section 4082(b).
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