reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 2906-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 451: GASOLINE TAX|36 §2906-A. Refund of tax paid on worthless accounts

 §2906-A. Refund of tax paid on worthless accounts The retail dealer shall be entitled to a refund from the Treasurer of State for a portion of the tax paid to a distributor or importer, which tax shall be reported and paid to the State Tax Assessor by the distributor or importer pursuant to section 2906. The portion of the tax for which there is a refund entitlement is represented by tax paid on accounts of the retailer found to be worthless and actually charged off by the retailer, but if any such accounts are thereafter collected by the retailer, the tax recovered shall be paid within 30 days of recovery directly by the retailer to the State Tax Assessor.   [PL 1981, c. 304, §1 (NEW).]The procedure for that refund shall be as follows.   [PL 1981, c. 304, §1 (NEW).]1.  Computation.  The refund shall be in the amount of the tax paid on accounts of the retailer found to be worthless and actually charged off by the retailer.   [PL 1981, c. 304, §1 (NEW).] 2.  Applications.  All applications for refunds shall be made by the retailer under penalties of perjury annually on or before April 1st for all accounts found to be worthless and charged off during the previous calendar year.   [PL 1981, c. 304, §1 (NEW).] 3.  Form.  That application shall be in such form as the State Tax Assessor shall prescribe.   [PL 1981, c. 304, §1 (NEW).] 4.  Payment.  Subsections 1 to 3 having been complied with, the State Tax Assessor shall calculate the amount of the refund due on an application and shall certify the amount and the name of the person entitled to the refund to the Treasurer of State. The Treasurer of State shall thereafter make the certified refund from funds paid to the Treasurer of State pursuant to section 2906.   [PL 1981, c. 304, §1 (NEW).] SECTION HISTORY PL 1981, c. 304, §1 (NEW).
36 ME Rev Stat § 2907 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 451: GASOLINE TAX|36 §2907. Application of tax in special cases

 §2907. Application of tax in special cases A person that receives internal combustion engine fuel under circumstances that preclude the collection of the tax imposed under this chapter by the distributor, other than internal combustion engine fuel brought into the State in the ordinary standard equipment fuel tank attached to and forming a part of a motor vehicle for use in the engine of that motor vehicle, and that sells or uses that internal combustion engine fuel in this State is subject to the tax imposed by section 2903 and to the requirements of section 2906, subsections 1 and 2 on the same basis as a licensed distributor.   [PL 2009, c. 434, §46 (RPR).]SECTION HISTORY PL 2009, c. 434, §46 (RPR).
36 ME Rev Stat § 2908 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 451: GASOLINE TAX|36 §2908. Refund of tax in certain cases; time limit

 §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 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.   [PL 2007, c. 438, §70 (AMD).]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 claim, for all proper claims not paid within 30 days of receipt. Applications for refunds must be filed with the assessor within 18 months from the date of purchase.   [PL 2015, c. 9, §1 (AMD).]All fuel that qualifies for a refund under this section is subject to the use tax imposed by chapter 215.   [PL 2005, c. 683, Pt. B, §31 (RPR).]SECTION HISTORY PL 1965, c. 395, §3 (AMD). PL 1967, c. 494, §28 (AMD). PL 1969, c. 426, §7 (AMD). PL 1971, c. 529, §5 (AMD). PL 1977, c. 270 (AMD). PL 1977, c. 477, §12 (AMD). PL 1977, c. 696, §280 (RPR). PL 1979, c. 549 (AMD). PL 1983, c. 94, §§C14,D1,9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1987, c. 402, §A183 (RPR). PL 2005, c. 260, §1 (AMD). PL 2005, c. 332, §16 (RPR). PL 2005, c. 683, §B31 (RPR). PL 2007, c. 438, §70 (AMD). PL 2015, c. 9, §1 (AMD).
36 ME Rev Stat § 2909 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 451: GASOLINE TAX|36 §2909. Refund of entire tax paid by certain common carriers

 §2909. Refund of entire tax paid by certain common carriers A person engaged in furnishing common carrier passenger service is entitled to reimbursement of the tax paid on internal combustion engine fuel used by that person in locally encouraged vehicles. For purposes of calculating reimbursement due pursuant to this section, internal combustion engine fuel used in a person's locally encouraged vehicles is presumed to bear the same proportional relationship to internal combustion engine fuel used in all of the person's passenger vehicles that the person's commutation fare revenue derived from service provided by locally encouraged vehicles bears to the person's total passenger fare revenue. "Commutation fare revenue" means revenue attributable to fares of 60¢ or less and fares paid for commutation or season tickets for single trips of less than 30 miles or for commutation tickets for one month or less. "Total passenger fare revenue" means all revenue attributable to the claimant's passenger operations. "Locally encouraged vehicles" means buses upon which no excise tax is collected under section 1483, subsection 13.   [PL 2009, c. 598, §47 (AMD).]Applications for refunds must be filed with the State Tax Assessor, on a form prescribed by the assessor, within 12 months from the date of purchase. A refund may not be issued under this section unless the claimant's commutation fare revenue derived during the period for which the refund is claimed is at least 60% of the claimant's total passenger fare revenue derived during that period.   [PL 2007, c. 438, §71 (AMD).]SECTION HISTORY PL 1965, c. 479, §1 (AMD). PL 2003, c. 390, §14 (RPR). PL 2005, c. 332, §17 (AMD). PL 2007, c. 438, §71 (AMD). PL 2009, c. 598, §47 (AMD).
36 ME Rev Stat § 2910 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 451: GASOLINE TAX|36 §2910. Refund of tax less 4¢ per gallon to users of aircraft

 §2910. Refund of tax less 4¢ per gallon to users of aircraft A person that buys and uses internal combustion engine fuel for the purpose of propelling piston engine aircraft and that has paid the tax imposed by this chapter on that fuel is entitled to reimbursement in the amount of the tax paid , less 4¢ per gallon, upon presenting to the State Tax Assessor a refund application accompanied by the original invoices showing those purchases. Applications for refunds must be filed with the assessor within 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.   [PL 2007, c. 438, §72 (AMD).]SECTION HISTORY PL 1965, c. 395, §4 (AMD). PL 1969, c. 426, §8 (AMD). PL 1971, c. 529, §6 (AMD). PL 1983, c. 94, §C15 (AMD). PL 2007, c. 438, §72 (AMD).
36 ME Rev Stat § 2910-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 451: GASOLINE TAX|36 §2910-A. Refund to political subdivisions (REPEALED)

 §2910-A. Refund to political subdivisions (REPEALED)SECTION HISTORY PL 1983, c. 94, §E1 (NEW). PL 1983, c. 438, §2 (AMD). PL 1987, c. 456, §1 (AMD). PL 2005, c. 457, §AAA2 (RP).
36 ME Rev Stat § 2910-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 451: GASOLINE TAX|36 §2910-B. Refund to government agencies and political subdivisions

 §2910-B. Refund to government agencies and political subdivisions Any government agency 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 purchases. By contractual agreement, a government agency may assign to another person its right to receive refunds under this section. Applications for refunds must be filed with the assessor within 12 months from the date of purchase. For the purposes of this section, "government agency" means the State, or any political subdivision of the State, or the Federal Government.   [PL 2017, c. 211, Pt. B, §7 (AMD).]SECTION HISTORY PL 2005, c. 457, §AAA3 (NEW). PL 2017, c. 211, Pt. B, §7 (AMD).
36 ME Rev Stat § 2911 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 451: GASOLINE TAX|36 §2911. Refund of 5/7 of tax paid by jets or turbo jets (REPEALED)

 §2911. Refund of 5/7 of tax paid by jets or turbo jets (REPEALED)SECTION HISTORY PL 1969, c. 223, §3 (RP).
36 ME Rev Stat § 2912 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 451: GASOLINE TAX|36 §2912. Records and reports regarding sales of fuels for aeronautical purposes

 §2912. Records and reports regarding sales of fuels for aeronautical purposes The tax received by the State on internal combustion engine fuels that are sold to be used for aeronautical purposes must accrue to the Multimodal Transportation Fund. The necessary expenses of the collection of the tax on such fuels to be used for aeronautical purposes must be deducted.   [PL 2011, c. 649, Pt. E, §7 (AMD).]SECTION HISTORY PL 1965, c. 425, §21 (AMD). PL 1969, c. 351 (AMD). PL 1969, c. 498, §18 (RPR). PL 1969, c. 590, §69 (RPR). PL 1979, c. 378, §23 (AMD). PL 2005, c. 457, §GGG9 (AMD). PL 2011, c. 649, Pt. E, §7 (AMD).
36 ME Rev Stat § 2913 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 451: GASOLINE TAX|36 §2913. Failure to file statement; false statement

 §2913. Failure to file statement; false statement A person who refuses or neglects to make any statement, report, payment or return required by this chapter, or who knowingly makes or assists any other person in making a false statement in a return or report to the State Tax Assessor or in connection with an application for refund , or who knowingly collects, attempts to collect or causes to be paid to any person, either directly or indirectly, any refund to which the person is not entitled , is guilty of a Class E crime.   [PL 2007, c. 438, §73 (AMD).]SECTION HISTORY PL 1973, c. 7, §2 (AMD). PL 1977, c. 696, §281 (AMD). PL 1983, c. 94, §D9 (AMD). PL 1985, c. 127, §1 (RPR). PL 2007, c. 438, §73 (AMD).
36 ME Rev Stat § 2914 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 451: GASOLINE TAX|36 §2914. Limitation; reimbursement from General Fund (REPEALED)

 §2914. Limitation; reimbursement from General Fund (REPEALED)SECTION HISTORY PL 1983, c. 852, §5 (NEW). PL 1997, c. 738, §6 (RP).
36 ME Rev Stat § 2915 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 451: GASOLINE TAX|36 §2915. Report to the Legislature (REPEALED)

 §2915. Report to the Legislature (REPEALED)SECTION HISTORY PL 1983, c. 852, §5 (NEW). PL 1989, c. 501, §DD45 (AMD). PL 1997, c. 738, §7 (RP).
36 ME Rev Stat § 2916 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 451: GASOLINE TAX|36 §2916. Inventory tax; internal combustion fuel (REPEALED)

 §2916. Inventory tax; internal combustion fuel (REPEALED)SECTION HISTORY PL 1987, c. 793, §A11 (NEW). PL 2001, c. 688, §4 (RP). PL 2003, c. 510, §A42 (AFF). MRSA T. 36 §2916-A (RP).
36 ME Rev Stat § 2916-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 451: GASOLINE TAX|36 §2916-A. Inventory tax; internal combustion fuel (REPEALED)

 §2916-A. Inventory tax; internal combustion fuel (REPEALED)SECTION HISTORY PL 1987, c. 793, §B2 (NEW). PL 1997, c. 738, §8 (RP).
36 ME Rev Stat § 2961 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 453: GASOLINE ROAD TAX|36 §2961. Motor carrier, defined (REPEALED)

 §2961. Motor carrier, defined (REPEALED)SECTION HISTORY PL 1981, c. 698, §183 (AMD). PL 1987, c. 472, §§3,4 (RP).
36 ME Rev Stat § 2961-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 453: GASOLINE ROAD TAX|36 §2961-A. Application for license; contents; licensing of motor carriers (REPEALED)

 §2961-A. Application for license; contents; licensing of motor carriers (REPEALED)SECTION HISTORY PL 1983, c. 94, §D3 (NEW). PL 1983, c. 94, Pt. D, §9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1987, c. 472, §§3,4 (RP).
36 ME Rev Stat § 2961-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 453: GASOLINE ROAD TAX|36 §2961-B. Discontinuance as a licensed motor carrier (REPEALED)

 §2961-B. Discontinuance as a licensed motor carrier (REPEALED)SECTION HISTORY PL 1983, c. 94, §§D3,9 (NEW). PL 1987, c. 472, §§3,4 (RP).
36 ME Rev Stat § 2962 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 453: GASOLINE ROAD TAX|36 §2962. Names of certificate and permit holders furnished to State Tax Assessor (REPEALED)

 §2962. Names of certificate and permit holders furnished to State Tax Assessor (REPEALED)SECTION HISTORY PL 1981, c. 689, §3 (RPR). PL 1987, c. 472, §§3,4 (RP).
36 ME Rev Stat § 2963 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 453: GASOLINE ROAD TAX|36 §2963. Taxes levied (REPEALED)

 §2963. Taxes levied (REPEALED)SECTION HISTORY PL 1965, c. 198, §1 (AMD). PL 1971, c. 27 (AMD). PL 1973, c. 625, §263 (AMD). PL 1983, c. 438, §3 (AMD). PL 1983, c. 808, §2 (AMD). PL 1987, c. 472, §§3,4 (RP).
36 ME Rev Stat § 2964 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 453: GASOLINE ROAD TAX|36 §2964. Computation of tax (REPEALED)

 §2964. Computation of tax (REPEALED)SECTION HISTORY PL 1973, c. 7, §§3,4 (AMD). PL 1981, c. 364, §34 (AMD). PL 1981, c. 470, §A159 (AMD). PL 1987, c. 472, §§3,4 (RP).
36 ME Rev Stat § 2965 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 453: GASOLINE ROAD TAX|36 §2965. Reports (REPEALED)

 §2965. Reports (REPEALED)SECTION HISTORY PL 1983, c. 94, §C16 (AMD). PL 1987, c. 200, §§1,3 (AMD). PL 1987, c. 472, §§3,4 (RP). PL 1987, c. 769, §A156 (RP).
36 ME Rev Stat § 2966 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 453: GASOLINE ROAD TAX|36 §2966. Collection of tax (REPEALED)

 §2966. Collection of tax (REPEALED)SECTION HISTORY PL 1973, c. 7, §5 (AMD). PL 1979, c. 378, §24 (AMD). PL 1983, c. 94, §§D4,9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1987, c. 472, §§3,4 (RP).
36 ME Rev Stat § 2967 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 453: GASOLINE ROAD TAX|36 §2967. Violations (REPEALED)

 §2967. Violations (REPEALED)SECTION HISTORY PL 1965, c. 198, §2 (AMD). PL 1975, c. 11, §2 (AMD). PL 1977, c. 696, §282 (RPR). PL 1981, c. 689, §4 (AMD). PL 1983, c. 334, §3 (AMD). PL 1987, c. 472, §§3,4 (RP).
36 ME Rev Stat § 2968 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 453: GASOLINE ROAD TAX|36 §2968. Appeals from decision of State Tax Assessor (REPEALED)

 §2968. Appeals from decision of State Tax Assessor (REPEALED)SECTION HISTORY PL 1977, c. 694, §709 (RP).
36 ME Rev Stat § 2969 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 453: GASOLINE ROAD TAX|36 §2969. Rules and regulations (REPEALED)

 §2969. Rules and regulations (REPEALED)SECTION HISTORY PL 1981, c. 364, §35 (RP).
36 ME Rev Stat § 2970 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 453: GASOLINE ROAD TAX|36 §2970. Additional tax (REPEALED)

 §2970. Additional tax (REPEALED)SECTION HISTORY PL 1981, c. 706, §26 (RP).
36 ME Rev Stat § 2971 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 453: GASOLINE ROAD TAX|36 §2971. Application to certain carriers (REPEALED)

 §2971. Application to certain carriers (REPEALED)SECTION HISTORY PL 1965, c. 289 (AMD). PL 1983, c. 817, §5 (RPR). PL 1987, c. 472, §§3,4 (RP).
36 ME Rev Stat § 2972 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 453: GASOLINE ROAD TAX|36 §2972. Enforcement (REPEALED)

 §2972. Enforcement (REPEALED)SECTION HISTORY PL 1987, c. 472, §§3,4 (RP).
36 ME Rev Stat § 3021 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 455: USE FUEL TAX|36 §3021. Short title (REPEALED)

 §3021. Short title (REPEALED)SECTION HISTORY PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP).
36 ME Rev Stat § 3022 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 455: USE FUEL TAX|36 §3022. Definitions (REPEALED)

 §3022. Definitions (REPEALED)SECTION HISTORY PL 1979, c. 474, §1 (AMD). PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP).
36 ME Rev Stat § 3023 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 455: USE FUEL TAX|36 §3023. Purpose (REPEALED)

 §3023. Purpose (REPEALED)SECTION HISTORY PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP).
36 ME Rev Stat § 3024 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 455: USE FUEL TAX|36 §3024. Exchange of information among the states (REPEALED)

 §3024. Exchange of information among the states (REPEALED)SECTION HISTORY PL 1977, c. 668, §4 (RP). PL 1985, c. 127, §1 (RP).
36 ME Rev Stat § 3025 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 455: USE FUEL TAX|36 §3025. Levy of tax; exemptions; credit to highway fund (REPEALED)

 §3025. Levy of tax; exemptions; credit to highway fund (REPEALED)SECTION HISTORY PL 1969, c. 426, §9 (AMD). PL 1971, c. 529, §7 (AMD). PL 1983, c. 94, §C17 (AMD). PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP).
36 ME Rev Stat § 3025-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 455: USE FUEL TAX|36 §3025-A. Credit; refund (REPEALED)

 §3025-A. Credit; refund (REPEALED)SECTION HISTORY PL 1965, c. 198, §3 (NEW). PL 1969, c. 504, §49 (AMD). PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP).
36 ME Rev Stat § 3026 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 455: USE FUEL TAX|36 §3026. Application for license; contents; licensing of users (REPEALED)

 §3026. Application for license; contents; licensing of users (REPEALED)SECTION HISTORY PL 1965, c. 198, §4 (AMD). PL 1981, c. 492, §E20 (AMD). PL 1981, c. 689, §5 (AMD). PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP).
36 ME Rev Stat § 3027 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 455: USE FUEL TAX|36 §3027. Bond required (REPEALED)

 §3027. Bond required (REPEALED)SECTION HISTORY PL 1965, c. 198, §5 (RP). PL 1985, c. 127, §1 (RP).
36 ME Rev Stat § 3028 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 455: USE FUEL TAX|36 §3028. Reports; computation and payment of tax (REPEALED)

 §3028. Reports; computation and payment of tax (REPEALED)SECTION HISTORY PL 1965, c. 198, §6 (AMD). PL 1971, c. 101 (AMD). PL 1979, c. 474, §2 (AMD). PL 1981, c. 364, §36 (AMD). PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP).
36 ME Rev Stat § 3029 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 455: USE FUEL TAX|36 §3029. Cancellation of licenses; bond surrendered (REPEALED)

 §3029. Cancellation of licenses; bond surrendered (REPEALED)SECTION HISTORY PL 1965, c. 198, §7 (AMD). PL 1965, c. 513, §76 (AMD). PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP).
36 ME Rev Stat § 3030 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 455: USE FUEL TAX|36 §3030. Failure to report and pay taxes (REPEALED)

 §3030. Failure to report and pay taxes (REPEALED)SECTION HISTORY PL 1965, c. 513, §77 (AMD). PL 1973, c. 7, §6 (AMD). PL 1977, c. 679, §22 (RP). PL 1985, c. 127, §1 (RP).
36 ME Rev Stat § 3031 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 455: USE FUEL TAX|36 §3031. Tax Assessor may estimate fuel used (REPEALED)

 §3031. Tax Assessor may estimate fuel used (REPEALED)SECTION HISTORY PL 1965, c. 513, §78 (AMD). PL 1979, c. 378, §25 (RP). PL 1985, c. 127, §1 (RP).
36 ME Rev Stat § 3032 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 455: USE FUEL TAX|36 §3032. Retention of records by users (REPEALED)

 §3032. Retention of records by users (REPEALED)SECTION HISTORY PL 1977, c. 696, §283 (AMD). PL 1979, c. 378, §26 (RP). PL 1985, c. 127, §1 (RP).
36 ME Rev Stat § 3033 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 455: USE FUEL TAX|36 §3033. Injunction; priority (REPEALED)

 §3033. Injunction; priority (REPEALED)SECTION HISTORY PL 1971, c. 21, §1 (AMD). PL 1981, c. 364, §37 (RPR). PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP).
36 ME Rev Stat § 3034 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 455: USE FUEL TAX|36 §3034. Discontinuance as a licensed user (REPEALED)

 §3034. Discontinuance as a licensed user (REPEALED)SECTION HISTORY PL 1977, c. 696, §284 (AMD). PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP).
36 ME Rev Stat § 3035 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 455: USE FUEL TAX|36 §3035. Use fuel dealer license; reports; tax (REPEALED)

 §3035. Use fuel dealer license; reports; tax (REPEALED)SECTION HISTORY PL 1969, c. 426, §10 (AMD). PL 1971, c. 21, §2 (AMD). PL 1971, c. 529, §8 (AMD). PL 1973, c. 7, §§7,8 (AMD). PL 1975, c. 10 (AMD). PL 1977, c. 679, §§23,24 (AMD). PL 1979, c. 378, §26A (AMD). PL 1981, c. 698, §184 (AMD). PL 1983, c. 94, §§C18,C19, D5,9 (AMD). PL 1983, c. 438, §4 (AMD). PL 1985, c. 127, §1 (RP). PL 1987, c. 402, §A184 (RP).
36 ME Rev Stat § 3036 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 455: USE FUEL TAX|36 §3036. Refunds of taxes erroneously or illegally collected (REPEALED)

 §3036. Refunds of taxes erroneously or illegally collected (REPEALED)SECTION HISTORY PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP).
36 ME Rev Stat § 3036-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 455: USE FUEL TAX|36 §3036-A. Credit for tax paid on worthless accounts (REPEALED)

 §3036-A. Credit for tax paid on worthless accounts (REPEALED)SECTION HISTORY PL 1981, c. 304, §2 (NEW). PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP).
36 ME Rev Stat § 3037 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 455: USE FUEL TAX|36 §3037. Refund of taxes for certain common carriers (REPEALED)

 §3037. Refund of taxes for certain common carriers (REPEALED)SECTION HISTORY PL 1965, c. 479, §2 (AMD). PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP).
36 ME Rev Stat § 3038 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 455: USE FUEL TAX|36 §3038. Failure to file statement; false statement (REPEALED)

 §3038. Failure to file statement; false statement (REPEALED)SECTION HISTORY PL 1969, c. 15, §1 (AMD). PL 1971, c. 21, §3 (AMD). PL 1977, c. 696, §285 (RPR). PL 1981, c. 689, §6 (AMD). PL 1983, c. 94, §§D5,9 (RP). PL 1983, c. 334, §4 (AMD). PL 1983, c. 480, §A42 (AMD). PL 1985, c. 127, §1 (RP). PL 1989, c. 878, §B31 (RP).