An Act To Change the Process for Applying for Cmbursement of Fuel Taxes
Maine Legislature, Session 123, LD 0828
Committee Amendment CA_A_H525 (House)
Amends: 36 MRSA §2908, 36 MRSA §2909, 36 MRSA §2910, 36 MRSA §2910-B, 36 MRSA §3208-A, 36 MRSA §3215, 36 MRSA §3218

COMMITTEE AMENDMENT ,'/1" to H.P. 625, L.D. 828, Bill, "An Act To 
Change the Process for Applying for Cmbursement of Fuel Taxes" 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. 36 MRSA §2908, as repealed and replaced by PL 2005, c. 683, Pt. B, §3 I, 
is amended to read: 
§2908. Refund of tax in certain cases; time limit 
A person who purchases and uses internal combustion engine fuel for any 
commercial use other than in the operation of a registered motor vehicle on the highways 
of this State or, except as provided in section 2910, in the operation of an aircraft and 
who has paid the tax imposed by this chapter on that fuel is entitled to reimbursement in 
the amount of the tax paid, less 1 ~ per gallon, upon presenting to the State Tax Assessor a 
sworn statement accompanied by the original invoices or other evidence as the assessor 
may require. The statement must show the total amount of internal combustion engine 
fuel so purchased and used by that person for a commercial use other than in the 
operation of registered motor vehicles on the highways of this State or in the operation of 
aircraft. 
A refund application on a form prescribed by the State Tax Assessor must be filed to 
claim a refund pursuant to this section. Interest must be paid at the rate determined 
pursuant to section 186, calculated from the date of receipt of the monthly claim, for all 
proper claims not paid within ;{} 90 days of receipt. Applications for refunds must be 
filed with the assessor within H 12 months from the date of purchase. 
All fuel that qualifies for a refund under this section is subject to the use tax imposed 
by chapter 215. 
Sec. 2. 36 MRSA §2909, last ~, as amended by PL 2005, c. 332, § 17, is further 
amended to read: 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT "/1,, to H.P. 625, L.D. 828 
Applications for refunds must be filed with the State Tax Assessor, on a form 
prescribed by the assessor and accompanied by the original invoices showing those 
purchases, within ~ 12. months from the date of purchase. Interest must be paid at the 
rate determined pursuant to section 186, calculated from the date of receipt of the 
monthly claim, for all proper claims not paid within 90 days of receipt. A refund may not 
be issued under this section unless the claimant's commutation fare revenue derived 
during the calendar quarter for which the refund is claimed is at least 60% of the 
claimant's total passenger fare revenue derived during that calendar quarter. 
Sec. 3. 36 MRSA §2910, as amended by PL 1983, c. 94, Pt. C, §15, is further 
amended to read: 
§2910. Refund of tax to users of aircraft 
Any person, association of persons, firm or corporation who shall buy buys and tlSe 
uses any internal combustion engine fuel as defined in section 2902, for the purpose of 
propelling piston engine aircraft and who shall ha .... e has paid any tax on internal 
combustion engine fuel levied or directed to be paid as provided by this chapter, either 
directly by the col\ection of sooh the tax by the vendor from sooh that consumer, or 
indirectly by adding the amount of sooh the tax to the price of sooh the fuel and paid by 
sooh that consumer, sha-ll must be reimbursed and repaid the amount of sueh the tax paid 
by him less 4¢ per gall OR the consumer upon presenting to the State Tax Assessor a 
statement accompanied by the original invoices showing sooh those purchases. 
Applications for refunds must be filed with the State Tax Assessor within ~ 12. months 
from the date of purchase. Interest must be paid at the rate determined pursuant to 
section 186, calculated from the date of receipt of the monthly claim, for all proper claims 
not paid within 90 days of receipt. 
Sec. 4. 36 MRSA §2910-B, as enacted by PL 2005, c. 457, Pt. AAA, §3, is 
amended to read: 
§2910-B. Refund to state agencies and political subdivisions 
Any agency of this State and any political subdivision of this State that buys and uses 
internal combustion engine fuel and that has paid a tax as provided by this chapter must 
be reimbursed in the amount of the tax paid upon presenting to the State Tax Assessor a 
statement accompanied by the original invoices showing the those purchases. 
By 
contractual agreement, an agency of this State or a political subdivision of this State may 
assign to another person its right to receive refunds under this section. Applications for 
refunds must be filed with the assessor within ~ li months from the date of purchase. 
Interest must be paid at the rate determined pursuant to section 186, calculated from the 
date of receipt of the monthly claim, for all proper claims not paid within 90 days of 
receipt. 
Sec. 5. 36 MRSA §3208-A, as amended by PL 2005, c. 664, Pt. M, §1, is further 
amended to read: 
§3208-A. Refund to political subdivisions 
Any political subdivision of the State that buys and uses special fuel as defined in 
section 3202, subsection 6, and that has paid a tax levied as provided by this chapter, 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT A " 
t. H.P. 625, L.D. 82' 
either directly by the collection of the tax by the vendor from the consumer, or indirectly 
by adding the amount of the tax to the price of the fuel and paid by the consumer, must be 
reimbursed in the amount of the tax paid upon presenting to the State Tax Assessor a 
statement accompanied by the original invoices showing those purchases. By contractual 
agreement, any agency of this State or political subdivision of this State may assign to 
another person its right to receive funds under this section. Applications for refunds must 
be filed with the State Tax Assessor within ~ li months from the date of purchase. 
Interest must be paid at the rate determined pursuant to section 186, calculated from the 
date of receipt of the monthly claim, for all proper claims not paid within 90 days of 
receipt. 
Notwithstanding tRis section, a county or a mUHicipality may file a claim for refuHd 
of special fuel tax paid after January 1, 1984, but before April 1, 1986, for 'lvhicR no 
Fef\ifld was pre¥iously claimed. 
Sec. 6. 36 MRSA §3215, last ~, as amended by PL 2005, c. 332, § 18, is further 
IS 
amended to read: 
Applications for refunds must be filed with the State Tax Assessor, on a form 
prescribed by the assessor and accompanied by the original invoices showing those 
purchases, within ~ .li months from the date of purchase. Interest must be paid at the 
rate determined pursuant to section 186, calculated from the date of receipt of the 
monthly claim, for all proper claims not paid within 90 days of receipt. 
A refund may 
not be issued under this section unless the claimant's commutation fare revenue derived 
during the calendar quarter for which the refund is claimed is at least 60% of the 
claimant's total passenger fare revenue derived during that calendar quarter. 
Sec. 7. 36 MRSA §3218, as amended by PL 2005, c. 332, § 19, is further amended 
to read: 
§3218. Refund of tax in certain cases; time limit 
A person who purchases and uses special fuel for any use other than operation of a 
registered motor vehicle on the highways of this State and who has paid the tax imposed 
by this chapter on that fuel; is entitled to reimbursement in the amount of the tax paid, 
less 1¢ fleF gaIlon, upon presenting to the State Tax Assessor a sworn statement 
accompanied by the original invoices or other evidence as the assessor may require. The 
statement must show the total amount of special fuel so purchased and used by that 
person other than in the operation of registered motor vehicles on the highways of this 
State or in the operation of aircraft. 
A refund application on a form prescribed by the assessor must be filed to claim a 
refund pursuant to this section. Interest must be paid at the rate determined pursuant to 
section 186, calculated from the date of receipt of the monthly claim, for all proper claims 
not paid within ~ 90 days of receipt. Applications for refunds must be filed with the 
assessor within ~ .li months from the date of purchase. 
All fuel qualifying for a refund under this section is subject to the use tax imposed by 
chapter 215.' 
COMMITTEE AMENDMENT 
COMMllTEE AMENDMENT • ~ 
,. H.P. 62S,"D. 82" 
SUMMARY 
This amendment extends the period for application for motor fuel tax refunds from 12 
months to 15 months from the date of purchase, extends from 3 0 days to 90 days the time 
period for the State to make motor fuel refund payments without being required to pay 
interest and repeals provisions for state retention of a portion of the tax. 
FISCAL ~OTE REQl.ilRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 06107/07 .... ac:. 
LD828 
LR 2116(02) 
An Act To Change the Process for Applying for Reimbursement of Fuel Taxes 
Fiscal Note for BiD as Amended by Committee Amendment" f}.. 
Net Cost (Savings) 
General Fund 
Highway Fund 
Revenue 
General Fund 
Highway Fund 
Other Special Revenue Funds 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
2007-08 
$13 
$120,042 
2008-09 
$18 
$163,606 
State Transit, Aviation and Rail Transportation Fun 
. ($l3) 
($120,042) 
($227) 
($6,356) 
($18) 
($163,606) 
($317) 
($8,644) 
Fiscal Detail and Notes 
Projections 
2009-10 
$J8 
$166,878 
($18) 
($J66,878) 
($323) 
($8,817) 
Projections 
2010-11 
$19 
$170,216 
($19) 
($170,216) 
($330) 
($8,993) 
Eliminating the 1 ¢ per gallon reduction in fuel taxes reimbursed will reduce Highway Fund revenue by an estimated 
$120,042 in fiscal year 2007-08 and $163,606 in fiscal year 2008-09 and will also result in a minor reduction of 
General Fund revenue. 
LR2 J J 6(02) - Fiscal Note - Page J of J