reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 2859 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 371: MINING EXCISE TAX|36 §2859. Estimated tax requirements

 §2859. Estimated tax requirements A mining company shall make payments of estimated tax pursuant to section 5228, except that the estimated tax liability is to be based on liability for the mining excise tax rather than the income tax.   [PL 1985, c. 691, §§ 27, 48 (RPR).]SECTION HISTORY PL 1981, c. 711, §10 (NEW). PL 1985, c. 691, §§27,48 (RPR).
36 ME Rev Stat § 2860 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 371: MINING EXCISE TAX|36 §2860. Enforcement (REPEALED)

 §2860. Enforcement (REPEALED)SECTION HISTORY PL 1981, c. 711, §10 (NEW). PL 1989, c. 502, §A132 (AMD). PL 2011, c. 240, §23 (RP).
36 ME Rev Stat § 2864 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 371: MINING EXCISE TAX|36 §2864. Just value (REPEALED)

 §2864. Just value (REPEALED)SECTION HISTORY PL 1981, c. 711, §10 (NEW). PL 1987, c. 772, §27 (RP).
36 ME Rev Stat § 2865 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 371: MINING EXCISE TAX|36 §2865. Mine site and valuation determinations

 §2865. Mine site and valuation determinations 1.  Mine site.  The State Tax Assessor shall determine the area of a mine site, taking into account all relevant information, including, but not limited to, plans or permits approved under the site location of development law, Title 38, chapter 3, subchapter 1, Article 6. The assessor shall give notice to the mining company and to the municipality in which the mine site is located of the determination . The assessor's determination is reviewable under section 151.   [PL 2007, c. 627, §76 (AMD).] 2.  Valuation.  If a mine site is located in a municipality, the assessor shall determine the valuation of mining property and the percentage of that valuation represented by land and buildings that are not exempt from property taxes. That valuation of land and buildings must be applied in determining the property taxes. The municipality in which the mine site is located may appeal that determination to the State Board of Property Tax Review as provided in chapter 101, subchapter 2-A.   [PL 2007, c. 627, §76 (AMD).] SECTION HISTORY PL 1981, c. 711, §10 (NEW). PL 1985, c. 764, §21 (AMD). PL 2007, c. 627, §76 (AMD).
36 ME Rev Stat § 2866 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 371: MINING EXCISE TAX|36 §2866. Mining Oversight Fund

 §2866. Mining Oversight Fund 1.  Creation of fund.  The Mining Oversight Fund, referred to in this section as "the fund," is established as a nonlapsing fund administered by the Mining Excise Tax Trust Fund Board of Trustees, referred to in this section as "the board." The board shall oversee and authorize expenditures from the fund.   [PL 2011, c. 653, §6 (AMD); PL 2011, c. 653, §33 (AFF).] 2.  Investment.  The Treasurer of State shall invest the money in the fund as authorized by Title 5, section 138.   [PL 1991, c. 883, §8 (NEW).] 3.  Scope of corrective action.   [PL 2011, c. 653, §6 (RP); PL 2011, c. 653, §33 (AFF).] 4.  Uses of fund.  Money from the fund may be used only to fund oversight of mining activity as provided in the mining rules adopted by the Department of Environmental Protection under the Maine Metallic Mineral Mining Act, and expenses for site oversight. Expenses for site oversight include, but are not limited to, expenses of the department or the department's agents or contractors related to site oversight, including costs of personnel and administrative costs and expenses necessary to administer, review and monitor corrective action.   A. [PL 2011, c. 653, §6 (RP); PL 2011, c. 653, §33 (AFF).] B. [PL 2011, c. 653, §6 (RP); PL 2011, c. 653, §33 (AFF).] C. [PL 2011, c. 653, §6 (RP); PL 2011, c. 653, §33 (AFF).] D. [PL 2011, c. 653, §6 (RP); PL 2011, c. 653, §33 (AFF).] [PL 2011, c. 653, §6 (AMD); PL 2011, c. 653, §33 (AFF).] 5.  Restrictions and liability.   [PL 2011, c. 653, §6 (RP); PL 2011, c. 653, §33 (AFF).] 6.  Disposition of fund.   [PL 2011, c. 653, §6 (RP); PL 2011, c. 653, §33 (AFF).] 7.  Depletion of fund.   [PL 2011, c. 653, §6 (RP); PL 2011, c. 653, §33 (AFF).] SECTION HISTORY PL 1991, c. 883, §8 (NEW). PL 2011, c. 653, §6 (AMD). PL 2011, c. 653, §33 (AFF). PL 2011, c. 682, §38 (REV).
36 ME Rev Stat § 2881 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 375: HOSPITAL TAX|36 §2881. Definitions

 §2881. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 2001, c. 714, Pt. NN, §2 (NEW).]1.  Gross patient services revenue.  "Gross patient services revenue" means gross charges, excluding any grants, donations or research funding.   [PL 2001, c. 714, Pt. NN, §2 (NEW).] 2.  Hospital.  "Hospital" means an acute care health care facility with permanent inpatient beds planned, organized, operated and maintained to offer for a continuing period of time facilities and services for the diagnosis and treatment of illness, injury and deformity; with a governing board, and an organized medical staff, offering continuous 24-hour professional nursing care; with a plan to provide emergency treatment 24 hours a day and including other services as defined in the "Regulations for Licensure of General and Specialty Hospitals in the State of Maine," as amended; and that is licensed under Title 22, chapter 405 as a general hospital, specialty hospital or critical access hospital. For purposes of this chapter, "hospital" does not include a nursing home or a publicly owned specialty hospital.   [PL 2001, c. 714, Pt. NN, §2 (NEW).] 3.  Inpatient hospital services.  "Inpatient hospital services" means services that are furnished in a hospital by or under the direction of a physician or a dentist for the care and treatment of an inpatient.   [PL 2001, c. 714, Pt. NN, §2 (NEW).] 4.  Outpatient hospital services.  "Outpatient hospital services" means preventive, diagnostic, therapeutic, rehabilitative or palliative services provided in a hospital to an outpatient.   [PL 2001, c. 714, Pt. NN, §2 (NEW).] 5.  Publicly owned specialty hospital.  "Publicly owned specialty hospital" means a publicly owned hospital that is primarily engaged in providing psychiatric services for the diagnosis, treatment and care of persons with mental illness and that is licensed as a specialty hospital by the Department of Health and Human Services.   [PL 2001, c. 714, Pt. NN, §2 (NEW); PL 2003, c. 689, Pt. B, §6 (REV).] 6.  Taxable revenues.  "Taxable revenues" means gross patient services revenue.   [PL 2001, c. 714, Pt. NN, §2 (NEW).] 7.  Tax year.  "Tax year" means the hospital payment year, as defined by the Department of Health and Human Services, ending in state fiscal year 1999-00.   [PL 2001, c. 714, Pt. NN, §2 (NEW); PL 2003, c. 689, Pt. B, §6 (REV).] SECTION HISTORY PL 2001, c. 714, §NN2 (NEW). PL 2003, c. 689, §B6 (REV).
36 ME Rev Stat § 2882 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 375: HOSPITAL TAX|36 §2882. Tax imposed

 §2882. Tax imposed For state fiscal year 2002-03, a tax is imposed against each hospital in the State. The tax is equal to .135% of gross patient services revenue for the tax year as identified on the hospital's annual financial statement for that year on file with the Department of Health and Human Services as of October 18, 2002, for inpatient and outpatient services attributable to all private and public payors.   [PL 2001, c. 714, Pt. NN, §2 (NEW); PL 2003, c. 689, Pt. B, §6 (REV).]SECTION HISTORY PL 2001, c. 714, §NN2 (NEW). PL 2003, c. 689, §B6 (REV).
36 ME Rev Stat § 2883 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 375: HOSPITAL TAX|36 §2883. Return and payment of tax; application of revenues

 §2883. Return and payment of tax; application of revenues 1.  Return required.  A person subject to the tax imposed by this chapter shall submit to the assessor a return on a form prescribed and furnished by the assessor and pay the tax by the 30th day following the effective date of this section.   [PL 2001, c. 714, Pt. NN, §2 (NEW).] 2.  Application of revenues.  All revenues received by the assessor under this chapter must be credited to the General Fund.   [PL 2001, c. 714, Pt. NN, §2 (NEW).] SECTION HISTORY PL 2001, c. 714, §NN2 (NEW).
36 ME Rev Stat § 2891 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 377: HOSPITAL TAX|36 §2891. Definitions

 §2891. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 2003, c. 513, Pt. H, §1 (NEW).]1.  Hospital.  "Hospital" means an acute care health care facility with permanent inpatient beds planned, organized, operated and maintained to offer for a continuing period of time facilities and services for the diagnosis and treatment of illness, injury and deformity; with a governing board and an organized medical staff offering continuous 24-hour professional nursing care; with a plan to provide emergency treatment 24 hours a day and including other services as defined in rules of the Department of Health and Human Services relating to licensure of general and specialty hospitals; and that is licensed under Title 22, chapter 405 as a general hospital, specialty hospital or critical access hospital. For purposes of this chapter, "hospital" does not include a nursing home or a publicly owned specialty hospital or, for state fiscal years beginning on or after July 1, 2008, municipally funded hospitals.   [PL 2007, c. 545, §4 (AMD).] 1-A.  Municipally funded hospital.  "Municipally funded hospital" means Cary Medical Center in Caribou.   [PL 2021, c. 253, Pt. B, §5 (AMD).] 2.  Net operating revenue.  "Net operating revenue" means gross charges of facilities less any deducted amounts for charity care and payer discounts.   [PL 2003, c. 688, Pt. L, §1 (AMD); PL 2003, c. 688, Pt. L, §2 (AFF).] 3.  Publicly owned specialty hospital.  "Publicly owned specialty hospital" means a publicly owned hospital that is primarily engaged in providing psychiatric services for the diagnosis, treatment and care of persons with mental illness and that is licensed as a specialty hospital by the Department of Health and Human Services.   [PL 2007, c. 438, §61 (AMD).] 4.  Tax year.   [PL 2005, c. 12, Pt. ZZ, §1 (RP).] SECTION HISTORY RR 2003, c. 2, §116 (COR). PL 2003, c. 513, §H1 (NEW). PL 2003, c. 688, §L1 (AMD). PL 2003, c. 688, §L2 (AFF). PL 2003, c. 689, §B6 (REV). PL 2005, c. 12, §ZZ1 (AMD). PL 2007, c. 438, §61 (AMD). PL 2007, c. 545, §§4, 5 (AMD). PL 2021, c. 253, Pt. B, §5 (AMD).
36 ME Rev Stat § 2892 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 377: HOSPITAL TAX|36 §2892. Tax imposed (FUTURE CONTINGENT INVALIDATION: See PL 2003, c. 673, Pt. HH, §§6, 7)

 §2892. Tax imposed (FUTURE CONTINGENT INVALIDATION: See PL 2003, c. 673, Pt. HH, §§6, 7)For the state fiscal year beginning on July 1, 2003, a tax is imposed against each hospital in the State. The tax is equal to .74% of net operating revenue for the tax year as identified on the hospital's most recent audited annual financial statement for that tax year. Delinquent tax payments are subject to Title 22, section 3175‑C.   [PL 2003, c. 673, Pt. HH, §3 (AMD).]For state fiscal years beginning on or after July 1, 2004, a tax is imposed annually against each hospital in the State. The tax is equal to 2.23% of the hospital's net operating revenue as identified in the hospital's audited financial statement for the hospital's taxable year. For the state fiscal year beginning July 1, 2004, the hospital's taxable year is the hospital's fiscal year that ended during calendar year 2002. For the state fiscal year beginning July 1, 2005, the hospital's taxable year is the hospital's fiscal year that ended during calendar year 2003. For state fiscal years beginning on or after July 1, 2006 but before July 1, 2008, the hospital's taxable year is the hospital's fiscal year that ended during calendar year 2004.   [PL 2007, c. 545, §6 (AMD).]For state fiscal years beginning on or after July 1, 2008 but before July 1, 2010, the hospital's taxable year is the hospital's fiscal year that ended during calendar year 2006.   [PL 2019, c. 343, Pt. EEE, §1 (AMD).]For state fiscal years beginning on or after July 1, 2010 but before July 1, 2013, the hospital's taxable year is the hospital's fiscal year that ended during calendar year 2008.   [PL 2019, c. 343, Pt. EEE, §1 (AMD).]For state fiscal years beginning on or after July 1, 2013 but before July 1, 2017, the hospital's taxable year is the hospital's fiscal year that ended during calendar year 2012.   [PL 2019, c. 343, Pt. EEE, §1 (AMD).]For state fiscal years beginning on or after July 1, 2017 but before July 1, 2019, the hospital's taxable year is the hospital's fiscal year that ended during calendar year 2014.   [PL 2019, c. 343, Pt. EEE, §1 (AMD).]For state fiscal years beginning on or after July 1, 2019 but before July 1, 2021, the hospital's taxable year is the hospital's fiscal year that ended during calendar year 2016.   [PL 2021, c. 29, Pt. M, §1 (AMD).]For state fiscal years beginning on or after July 1, 2021, the hospital's taxable year is the hospital's fiscal year that ended during calendar year 2018.   [PL 2021, c. 29, Pt. M, §2 (NEW).]SECTION HISTORY PL 2003, c. 513, §H1 (NEW). PL 2003, c. 673, §HH3 (AMD). PL 2003, c. 673, §§HH6,7 (AFF). PL 2005, c. 12, §ZZ2 (AMD). PL 2007, c. 545, §6 (AMD). PL 2009, c. 571, Pt. AAA, §1 (AMD). PL 2013, c. 368, Pt. QQ, §1 (AMD). PL 2017, c. 284, Pt. IIII, §1 (AMD). PL 2019, c. 343, Pt. EEE, §1 (AMD). PL 2019, c. 616, Pt. Y, §1 (AMD). PL 2021, c. 29, Pt. M, §§1, 2 (AMD).
36 ME Rev Stat § 2893 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 377: HOSPITAL TAX|36 §2893. Return and payment of tax; application of revenues

 §2893. Return and payment of tax; application of revenues 1.  Return required in state fiscal year 2003-04.  For the tax due for state fiscal year 2003-04, a person subject to the tax imposed by this chapter shall submit to the assessor a return on a form prescribed and furnished by the assessor and pay the tax by the 30th day following the effective date of this section.   [PL 2003, c. 513, Pt. H, §1 (NEW).] 2.  Return required in state fiscal years beginning on or after July 1, 2004.  For tax due for state fiscal years beginning on or after July 1, 2004, a person subject to the tax imposed by section 2892 shall submit to the assessor a return on a form prescribed and furnished by the assessor and pay one half of the total tax due by November 15th of the state fiscal year for which the tax is being imposed and one half of the total tax due by May 15th of the state fiscal year for which the tax is being imposed.   [PL 2009, c. 571, Pt. VV, §1 (AMD).] 3.  Application of revenues.  All revenues received by the assessor under this chapter must be credited to a General Fund suspense account. No later than the last day of each month, the State Controller shall transfer all revenues received by the assessor during the month under section 2892 to the Medical Care - Payments to Providers Other Special Revenue Funds account in the Department of Health and Human Services.   [PL 2009, c. 571, Pt. VV, §2 (AMD).] SECTION HISTORY PL 2003, c. 513, §H1 (NEW). PL 2003, c. 673, §HH4 (AMD). PL 2007, c. 438, §62 (AMD). PL 2009, c. 571, Pt. VV, §§1, 2 (AMD).
36 ME Rev Stat § 2894 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 377: HOSPITAL TAX|36 §2894. Hospital assessment

 §2894. Hospital assessment For state fiscal year 2010-11, an assessment is imposed against each hospital in the State. The assessment is equal to 0.12% of net operating revenue as identified on the hospital's most recent audited financial statement for the hospital's fiscal year that ended during calendar year 2008.   [PL 2009, c. 571, Pt. VV, §3 (NEW).]SECTION HISTORY PL 2009, c. 571, Pt. VV, §3 (NEW).
36 ME Rev Stat § 2895 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 377: HOSPITAL TAX|36 §2895. Return and payment of assessment; application of revenues

 §2895. Return and payment of assessment; application of revenues 1.  Return required.  A person subject to the assessment imposed under section 2894 shall submit to the assessor a return on a form prescribed and furnished by the assessor. The assessment is payable in 2 payments. The first payment is due by September 30, 2010. The 2nd payment is due by March 30, 2011.   [PL 2009, c. 571, Pt. VV, §4 (NEW).] 2.  Application of revenues.  All revenues received by the assessor under section 2894 must be credited to the General Fund.   [PL 2009, c. 571, Pt. VV, §4 (NEW).] SECTION HISTORY PL 2009, c. 571, Pt. VV, §4 (NEW).
36 ME Rev Stat § 2896 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 377: HOSPITAL TAX|36 §2896. Hospital assessment; 2012-2013

 §2896. Hospital assessment; 2012-2013 1.  Assessment.  For state fiscal year 2012-13, an assessment is imposed against each hospital in the State. The assessment is equal to 0.39% of net operating revenue as identified on the hospital's most recent audited financial statement for the hospital's fiscal year that ended during calendar year 2008.   [PL 2011, c. 477, Pt. II, §1 (NEW).] 2.  Return required.  A person subject to the assessment imposed under this section shall submit to the assessor a return on a form prescribed and furnished by the assessor. The assessment is payable in 2 payments. The first payment is due by September 30, 2012. The 2nd payment is due by March 30, 2013.   [PL 2011, c. 477, Pt. II, §1 (NEW).] 3.  Application of revenues.  All revenues received by the assessor under subsection 1 must be credited to the General Fund.   [PL 2011, c. 477, Pt. II, §1 (NEW).] SECTION HISTORY PL 2011, c. 477, Pt. II, §1 (NEW).
36 ME Rev Stat § 2901 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 451: GASOLINE TAX|36 §2901. Short title

 §2901. Short title This chapter shall be known as the "Gasoline Tax Act" and the tax therein imposed shall be known as the "gasoline tax."
36 ME Rev Stat § 2903-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 451: GASOLINE TAX|36 §2903-A. Finding of fact (REPEALED)

 §2903-A. Finding of fact (REPEALED)SECTION HISTORY PL 1965, c. 395, §2 (NEW). PL 1967, c. 27 (AMD). PL 1973, c. 460, §19 (AMD). PL 1973, c. 513, §22 (AMD). PL 1983, c. 94, §§C11,20 (AMD). PL 1985, c. 481, §A81 (AMD). PL 1987, c. 793, §A10 (AMD). PL 1989, c. 240, §1 (AMD). PL 1995, c. 502, §E30 (AMD). PL 1999, c. 127, §A50 (AMD). PL 2001, c. 693, §4 (RP). PL 2001, c. 693, §11 (AFF).
36 ME Rev Stat § 2903-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 451: GASOLINE TAX|36 §2903-B. Finding of fact (REPEALED)

 §2903-B. Finding of fact (REPEALED)SECTION HISTORY PL 1973, c. 460, §19 (AMD). PL 1973, c. 613, §22 (NEW). PL 1987, c. 772, §28 (AMD). PL 1995, c. 446, §1 (AMD). PL 1995, c. 502, §E30 (AMD). PL 2001, c. 693, §5 (RP). PL 2001, c. 693, §11 (AFF).
36 ME Rev Stat § 2903-C (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 451: GASOLINE TAX|36 §2903-C. Finding of fact (REPEALED)

 §2903-C. Finding of fact (REPEALED)SECTION HISTORY PL 1995, c. 446, §2 (NEW). PL 2001, c. 693, §6 (RP). PL 2001, c. 693, §11 (AFF).
36 ME Rev Stat § 2903-E (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 451: GASOLINE TAX|36 §2903-E. Distribution of gasoline tax revenues to State Transit, Aviation and Rail Transportation Fund (REPEALED)

 §2903-E. Distribution of gasoline tax revenues to State Transit, Aviation and Rail Transportation Fund (REPEALED)SECTION HISTORY PL 2005, c. 457, §GGG8 (NEW). PL 2011, c. 649, Pt. E, §6 (RP).
36 ME Rev Stat § 2904 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 451: GASOLINE TAX|36 §2904. Certificates

 §2904. Certificates Every person that is a distributor, wholesaler, importer or exporter of internal combustion engine fuel in the State shall file an application for a certificate with the State Tax Assessor on forms prescribed and furnished by the assessor. A person may not sell or distribute internal combustion engine fuel until the certificate is furnished by the assessor and displayed as required by this section. One copy of the certificate, certified by the assessor, must be displayed in each place of business of the person. If the assessor has reasonable cause to believe that the person has ceased to do business or that the person has violated this chapter or rules adopted under this chapter, the assessor may on reasonable notice to the person suspend the person's certificate until satisfied to the contrary. A person whose certificate has been suspended may not act as a distributor, wholesaler, importer or exporter until the certificate is restored by the assessor. A suspended certificate must be surrendered to the assessor upon request. Notice is sufficient if sent by mail and addressed to the person at the address designated in the certificate. The suspension is subject to review as provided in section 151.   [PL 2009, c. 434, §40 (RPR).]SECTION HISTORY PL 1967, c. 94, §6 (AMD). PL 1973, c. 585, §11 (AMD). PL 1987, c. 772, §29 (AMD). PL 2007, c. 407, §2 (AMD). PL 2009, c. 434, §40 (RPR).
36 ME Rev Stat § 2904-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 451: GASOLINE TAX|36 §2904-A. Registered distributor (REPEALED)

 §2904-A. Registered distributor (REPEALED)SECTION HISTORY PL 2007, c. 407, §3 (NEW). PL 2009, c. 434, §41 (RP).
36 ME Rev Stat § 2905 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 451: GASOLINE TAX|36 §2905. Distributor or importer; rate of collection

 §2905. Distributor or importer; rate of collection Each distributor or importer paying or becoming liable to pay the tax imposed by this chapter shall be entitled to charge and collect at the rate per gallon set forth in section 2903 only as a part of the selling price of the internal combustion engine fuels subject to the tax.   [PL 1983, c. 94, Pt. C, §12 (AMD).]SECTION HISTORY PL 1967, c. 94, §7 (AMD). PL 1969, c. 426, §4 (AMD). PL 1971, c. 529, §2 (AMD). PL 1983, c. 94, §C12 (AMD).