Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1923-04-11
CHAPTER 22A

o,oroting Internal Combustion En-
g1ss
| sac I. The terms used in this act
k,W he construed as follows: In
t.,al combustion engine" shall mean
~ engine operated by explosion of
k,cl burning therein of gasoline. BEN
or other product except kerosene.
r,srnal combustion engine fuel" shall
S..n motor fuel commonly called and
avn os gasoline. benzol. or other pro-
X, eycopt kerosene and crude oil to
nssd in the operation of an internal
krhustion engine. "Distributor" shall
tsan anv person. association of per-
krs arm or corporation. wherever res
I,rt or located. who imports or causes
no imported for sale or for his or its
IN use with the exception herein
ter set forih) any internal combuS-
IN engine fuels as herein defined for
L in This state after it reaches this
E,p: and also any person. association
4 nersons. firm or corporation who
[,nnds internal combustion engine
ksls as herein defined within the
kse
Sc .. There is hereby levied and
rnosed an excise tax of one cent per
kpine fuels sold within this state and
Z the uses defined in this act: except
r however such internal combustion
kgire fuels in such form and under
hch circumstances as shall preclude
9 collection of this TAX from the dis
kbutor by reason of tho provisions Of
n laws Of the United States: or sold
Molly for expectation from the state.
Sec. 3 Every distributor of such in
kmal combustion engine fuel in the
kte shall file n duly acknowledged
krifcate with the state auditor on
Srms prescribed and furnished by the
kaor. which shall contain the name
Mpr which such distributor is tram
Scing business within the state. the
5sca or places of business. and loca-
bn Of distributing stations. and agen-
rs Of the distributor. the names and
Dresses Of the several persons cOnsti-
ktng the firm or partnership and If a
bporation its corporate name. and the
bmes and addresses Of its PRINCIPAL
6cers and agents within the state. No
Isrhutor as herein defined shall soil
distribute anv such internal com
hson engine fuels until such Ger
kCate is furnished as required by this
b
Sec, l. All internal combustion en-
Ina fuels as defined in this act dis
tarch agencies throughout the state
IA he deemed to have been sold and
Ral be subject to the requirements
| this act in every respect.
|sec s. Each distributor paving or
)Nmng liable to pay tho tax i'm
)eed by this oct shall he entitled to
krge and collect ono cent per gall
! only AS n part Of the selling price
/ The internal combustion engine fuels
)biect to he tax.
|Sc 6. Every distributor shall on
! before the fifteenth day of each
tnh render a report to the state au-
Dor stating tho number of gallons of
Penal combustion engine fuels re-
byod. sold and used in the state by
IN during the preceding calendar
)nh on forms to he furnished by said
)ditor: and said report shall contain
)Eh further information pertinent
|freto as said auditor shall prescribe.
! or before tho first day of'the CAL
Mar month succeeding the filing or
" report each distributor shall pay
the treasurer of state a tax of one
ht per gallon uror each gallon so re-
tted ps sold or DISTRIBUTED. On or
P''f tue III ~ udN vi Pdtii tditIldTa
frih the state auditor shall transmit
me treasurer Of state such infor-
flon rs shall show all taxes due
Pm each distributor under the pro-
Flons Of this act.
Pee !. Whoever shall receive any
Eh Internal combustion engine fuels
such form and under such rircum-
fnceS as Shall preclude the collection
his take from the distributors by
fson Of the provisions Of tho laws of
United states. and shall thereafter
or use airy such internal cOnbus-
a engine fuels in such manner and
ger such circumstances as may SUBJ
such sale or use to the taxing
Ner cf this state. such person shall
Considered as distributor and shall
IKE III" same reports. pay the. same
ffs and he subject to all other pro-
fons Of this act relating to diStrib-
KS OF internal combustion engine
sc \. All moneys received through
I PROVISIONS of this act by the treas
" OF state shall he appropriated and
y. IN the following manner. namely.
fnty per cent thereof fer the main
Nahce OF state and state aid high
~ interstate, intrastate and inter
uonai bridges. and the balance is TO
ADDED 70 the fund for the construc-
~ OF third class highways. Provid--
however. that when an amendment
ue constitution of this state as
mmsed by this Legislature providing
OI,l"na moneys by bond issue for the
stsuuction Of state. and state and
sways' Interstate, intrastate and in
l an,osl bridges. shall have been
,,a by, the legal voters of this
e and become effective. then and
tailer ell moneys received from
ror. TAX herein provided shall he APP
NY and used for the mainten-
kts,s VI state and state aid highways.
.r;sule. lntraState and internation-
a.e sih lies under the direction Of the
nlshWay commission.
s,o g y :. In case any section or pro.
anu =" This act shall be questioned
brs sHt court. and shall be held UNI
Isll " M, M or, invalid. the same
''on or section of this act.
NJ, ~. Any distributor of such in
lsIl ru.u,mnustion engine fuels who
VIZ vi return required by this act.
sr %O shall evade or violate any 9TH
mno oEs of this act. shall he fined
hsneroe. than two thousand dollars.
re. apr any distributor shall fail to
The .ax due under the provisions
eein act ACT within the time limited
|re n. ule attorney general shall en-
Man paymont of such tax by civil
korntd s SO such distributor for the
fupratoo III such tax in court OF APP
e Jurisdiction.-App. Apr. Z.
Il CRATER 225
n
~ 10 Amend the Last Paragraph
Nrn sc'on Forty-six of Chapter Two
law Nineteen of the Public
s." s or Nineteen Hundred Seven
|sna,as Amended by Chapter One
,m u'ea Thirty-three of the Public
I,na VI Nineteen Hundred Nineteen.
lsn m as Amended by Chapter Two
'eo Eighteen Of the Public
lse VI Nineteen Hundred Twenty
lsppssno as Amended by Chapter Two
Jawa 'eo Fourteen of the Public
1a,"ss ot Nineteen Hundred Twenty
Relating to the Protection. of
Of c hhsC paragraph of section forty
m Shhlapter two hundred nineteen IF
fehieen laws of nineteen hundred
4ed ,th Hs amended by chapter one
'.nlrty-three Of the public