An Act To Reduce Duplication of Paperwork for Fuel Distributors
Maine Legislature, Session 123, LD 1307
Committee Amendment CA_A_S320 (Senate)
Amends: 36 MRSA §2903, 36 MRSA §2904, 36 MRSA §2904-A

COMMITTEE AMENDMENT "/1 " to S.P. 455, L.D. 1307, Bill, "An Act To 
Reduce Duplication of Paperwork for Fuel Distributors" 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. 36 MRSA §2903, sub-§3, as enacted by PL 1997, c. 738, §4, is amended 
to read: 
3. Legal incidence of tax. Internal combustion engine fuel may be taxed only once 
under this section. 
The tax imposed by this section is declared to be a levy and 
assessment on the ultimate consumer~ and other persons levied and assessed pursuant to 
this chapter are agents of the State for the collection of the tax. The distributor that first 
receives the fuel in this State is primarily responsible for paying the tax except when the 
fuel is sold and delivered to a licensed exporter wholly for exportation from the State or 
to another licensed distributor in the State, in which case the purchasing distributor is 
primarily responsible for paying the tax. 
Sec. 2. 36 MRSA §2904, as amended by PL 1987, c. 772, §29, is further amended 
to read: 
§2904. Distributors' certificates 
Every distributor of internal combustion engine fuel in the State, except distributors 
described in section 2904-A or 2907, shall file an application for a certificate with the 
State Tax Assessor on forms prescribed and furnished by RiR'}, "¥RieR shall eOBtaiB the 
State Tax Assessor that contains the name under which the distributor is transacting 
business within the State, the place or places of business, and location of distributing 
stations; and agencies of the distributor, the names and addresses of the several persons 
constituting the firm or partnership; and, if a corporation, its corporate name and the 
names and addresses of its principal officers and agents within the State. No s8eh Such a 
distributor may not sell or distribute any such internal combustion engine fuel until the 
certificate is furnished by the State Tax Assessor and displayed as required by this 
COMMITTEE AMENDMENT 
....... 
I 
COMMITTEE AMENDMENT .~ 1 "to S.P. 455, L.D. 1307 
section. One copy of each certificate, certified by the State Tax Assessor, shall must be 
displayed in each place of business of the distributor. The State Tax Assessor, having 
reasonable cause to believe that the distributor has ceased to do business or that fie the 
distributor has violated any of the provisions of this chapter or of the rules made under 
this chapter, may on reasonable notice to the distributor suspend the distributor's 
certificate until satisfied to the contrary. In such a case, the distributor shall may not act 
as a distributor until his the distributor's certificate is restored by the State Tax Assessor 
either ofRis the State Tax Assessor's own initiative or at the request of the distributor and 
upon the State Tax Assessor Assessor's being satisfied that cause for suspension no 
longer exists or upon order of court. In case of such a suspension, all certificates shall 
must at once be surrendered to the State Tax Assessor upon his request. Notices shall be 
are sufficient if sent by mail; and addressed to the distributor at the address designated in 
the certificate~ and appeals may be taken in the same manner as provided in section 151. 
This section shall apply applies to importers and to exporters. 
Sec. 3. 36 MRSA §2904-A is enacted to read: 
§2904-A. Registered distributor 
A distributor that makes sales of taxable internal combustion engine fuel only to retail 
dealers or directly into the fuel tanks of motor vehicles shall register with the State Tax 
Assessor on forms prescribed and supplied by the assessor. A copy of the registration 
certificate must be displayed in each place of business of that distributor.' 
SUMMARY 
This amendment replaces the bill and permits motor vehicle fuel distributors that 
distribute only to retail dealers or directly into the fuel tanks of motor vehicles to register 
with the State Tax Assessor and file tax forms in a less burdensome manner. 
COMMITTfEAMENDMENT