Forms are now available from the Internal Revenue Service for Utah farmers to apply for refunds or credits for federal diesel fuel taxes, according to the Utah Farm Bureau Federation.

The refunds or credits are a result of the 15-cent-per-gallon tax collected on diesel fuel beginning April 1. Farm Bureau executive vice president C. Booth Wallentine said any farmer who purchased 1,000 gallons or more of diesel for off-highway use from April 1 through June 30 can have all the tax refunded by using IRS form 843."If a farmer bought less than 1,000 gallons during that period, he can have the tax applied as a credit against his 1988 year-end income taxes by using IRS form 4136."