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DOR Fuel Excise Forms, Licensee Lists, and Rate Table

Here you will find an alphabetical listing of fuel excise forms, licensee lists and rate table administered by the Mass. Department of Revenue (DOR).

Updated: April 16, 2026

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Forms and Schedules

Bulk Special Fuels License Requirements, Open PDF file, 45.06 KB (English, PDF 45.06 KB)

Please read: Important information regarding license application and renewal requirements for bulk special fuels.

Form AF-1: Aviation Gasoline Tax Return, Open PDF file, 77.82 KB (English, PDF 77.82 KB)

Form GT-456: Gasoline Tax Return, Open PDF file, 80.99 KB (English, PDF 80.99 KB)

Form JFT-1: License Application for User–Seller/Supplier of Aircraft (Jet) Fuel, Open PDF file, 73.02 KB (English, PDF 73.02 KB)

Form JFT-4S: Aircraft (Jet) Fuel Supplier Tax Return, Open PDF file, 78.81 KB (English, PDF 78.81 KB)

Form JFT-4U: Aircraft (Jet) Fuel User Tax Return, Open PDF file, 78.01 KB (English, PDF 78.01 KB)

Form OR-1: Uniform Oil Response and Prevention Fee, Open PDF file, 69.2 KB (English, PDF 69.2 KB)

Form SFT-3-B: Supplier’s Tax Return — Special Fuels, Open PDF file, 220.53 KB (English, PDF 220.53 KB)

Form SFT-3: Schedule E, Part C — Nontaxable Sales and Transfers Outside Massachusetts, Open PDF file, 43.96 KB (English, PDF 43.96 KB)

Form SFT-4: User–Seller’s Special Fuels Tax Return, Open PDF file, 83.43 KB (English, PDF 83.43 KB)

Schedule MF-D: Motor Fuels Tax Schedule of Disbursements, Open PDF file, 64.93 KB (English, PDF 64.93 KB)

Schedule MF-R: Motor Fuels Tax Schedule of Receipts, Open PDF file, 63.25 KB (English, PDF 63.25 KB)

Schedule X-D: Gasoline Disbursement, Open PDF file, 38.58 KB (English, PDF 38.58 KB)

Schedule X-R: Gasoline Receipts, Open PDF file, 40.15 KB (English, PDF 40.15 KB)

Refund Applications

Form GT-9-B: Gasoline Refund Application, Open PDF file, 100.86 KB (English, PDF 100.86 KB)

Form GT-9A-B: Gasoline Refund Application for Those Engaged in the Business of Farming, Open PDF file, 103.67 KB (English, PDF 103.67 KB)

Form GT-9M-B: Gasoline Tax Refund Application, Open PDF file, 62.6 KB (English, PDF 62.6 KB)

Form GT-9T-B: Gasoline Refund Application, Open PDF file, 120.16 KB (English, PDF 120.16 KB)

Form JFT-9: Aircraft (Jet) Fuel Refund Application, Open PDF file, 76.83 KB (English, PDF 76.83 KB)

Form SFT-9-B: Special Fuels Refund Application, Open PDF file, 78.43 KB (English, PDF 78.43 KB)

Revised February 2019

Form SFT-9T-B: Special Fuels Refund Application, Open PDF file, 120.15 KB (English, PDF 120.15 KB)

Licensee Lists

Active Fuel Licensees Lists, Open XLSX file, 70.26 KB (English, XLSX 70.26 KB)

Licensee listings for active gasoline, jet, and special fuels (as of September 2026)

Marine Terminal Operator Licensees List, Open PDF file, 10.34 KB (English, PDF 10.34 KB)

International Fuels Tax Agreement (IFTA)

Form IFTA-1: 2023 International Fuel Tax Agreement Massachusetts License Application, Open PDF file, 59.18 KB (English, PDF 59.18 KB)

Form IFTA-100: IFTA Quarterly Fuel Use Tax Return, Open PDF file, 69.04 KB (English, PDF 69.04 KB)

Revised December 2018

Form IFTA-101: IFTA Quarterly Fuel Use Tax Schedule, Open PDF file, 87.67 KB (English, PDF 87.67 KB)

Revised December 2018

Form ST-10: Business Use Tax Return, Open PDF file, 74.71 KB (English, PDF 74.71 KB)

International Fuel Tax Agreement (IFTA) Manual, Open PDF file, 1.56 MB (English, PDF 1.56 MB)

Revised May 2019

Rate Table

Massachusetts Fuels Excise Rate Table (4th quarter 2026) , Open XLSX file, 13.56 KB (English, XLSX 13.56 KB)

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