reglab/statecodes huggingface dataset:
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 453: GASOLINE ROAD TAX (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 453: GASOLINE ROAD TAX (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 453: GASOLINE ROAD TAX (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 453: GASOLINE ROAD TAX (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 453: GASOLINE ROAD TAX (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 453: GASOLINE ROAD TAX (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 453: GASOLINE ROAD TAX (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 453: GASOLINE ROAD TAX (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 453: GASOLINE ROAD TAX (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 453: GASOLINE ROAD TAX (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 453: GASOLINE ROAD TAX (REPEALED) › 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 455: USE FUEL TAX › 36 §3039. Additional violations (REPEALED)

§3039. Additional violations
(REPEALED)
SECTION HISTORY
PL 1965, c. 198, §8 (AMD). PL 1969, c. 15, §2 (AMD). PL 1975, c. 11, §3 (AMD). PL 1977, c. 696, §286 (RPR). PL 1979, c. 541, §B48 (AMD). PL 1981, c. 689, §7 (AMD). PL 1983, c. 94, §§D5,9 (RP). PL 1983, c. 480, §A43 (AMD). PL 1985, c. 127, §1 (RP). PL 1989, c. 878, §A108 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 455: USE FUEL TAX › 36 §3040. Fuel use tax; compact (REPEALED)

§3040. Fuel use tax; compact
(REPEALED)
SECTION HISTORY
PL 1983, c. 310, §5 (NEW). PL 1985, c. 127, §1 (RP). PL 1989, c. 878, §B32 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES › Subchapter 1: COMPACT › 36 §3091. Purposes -- Article I (REPEALED)

§3091. Purposes -- Article I
(REPEALED)
SECTION HISTORY
PL 2007, c. 438, §74 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES › Subchapter 1: COMPACT › 36 §3092. Definitions -- Article II (REPEALED)

§3092. Definitions -- Article II
(REPEALED)
SECTION HISTORY
PL 2007, c. 438, §74 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES › Subchapter 1: COMPACT › 36 §3093. Governing principle -- Article III (REPEALED)

§3093. Governing principle -- Article III
(REPEALED)
SECTION HISTORY
PL 2007, c. 438, §74 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES › Subchapter 1: COMPACT › 36 §3094. How fuel consumed to be ascertained -- Article IV (REPEALED)

§3094. How fuel consumed to be ascertained -- Article IV
(REPEALED)
SECTION HISTORY
PL 2007, c. 438, §74 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES › Subchapter 1: COMPACT › 36 §3095. Imposition of tax -- Article V (REPEALED)

§3095. Imposition of tax -- Article V
(REPEALED)
SECTION HISTORY
PL 2007, c. 438, §74 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES › Subchapter 1: COMPACT › 36 §3096. Reports -- Article VI (REPEALED)

§3096. Reports -- Article VI
(REPEALED)
SECTION HISTORY
PL 2007, c. 438, §74 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES › Subchapter 1: COMPACT › 36 §3097. Credit for payment of fuel taxes -- Article VII (REPEALED)

§3097. Credit for payment of fuel taxes -- Article VII
(REPEALED)
SECTION HISTORY
PL 2007, c. 438, §74 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES › Subchapter 1: COMPACT › 36 §3098. Additional tax or refund -- Article VIII (REPEALED)

§3098. Additional tax or refund -- Article VIII
(REPEALED)
SECTION HISTORY
PL 2007, c. 438, §74 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES › Subchapter 1: COMPACT › 36 §3099. Entry into force and withdrawal -- Article IX (REPEALED)

§3099. Entry into force and withdrawal -- Article IX
(REPEALED)
SECTION HISTORY
PL 2007, c. 438, §74 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES › Subchapter 1: COMPACT › 36 §3100. Construction and severability -- Article X (REPEALED)

§3100. Construction and severability -- Article X
(REPEALED)
SECTION HISTORY
PL 2007, c. 438, §74 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES › Subchapter 2: PROVISIONS RELATING TO COMPACT › 36 §3151. Ratification (REPEALED)

§3151. Ratification
(REPEALED)
SECTION HISTORY
PL 2007, c. 438, §74 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES › Subchapter 2: PROVISIONS RELATING TO COMPACT › 36 §3152. Administrator defined (REPEALED)

§3152. Administrator defined
(REPEALED)
SECTION HISTORY
PL 2007, c. 438, §74 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES › Subchapter 2: PROVISIONS RELATING TO COMPACT › 36 §3153. Limitation (REPEALED)

§3153. Limitation
(REPEALED)
SECTION HISTORY
PL 2007, c. 438, §74 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3201. Short title

§3201. Short title
This chapter shall be known as the "Special Fuel Tax Act" and the tax imposed in this chapter shall be known as the "special fuel tax."   [PL 1983, c. 94, Pt. D, §6 (NEW).]
SECTION HISTORY
PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3203-A. Special fuel; exemption (REPEALED)

§3203-A. Special fuel; exemption
(REPEALED)
SECTION HISTORY
PL 1983, c. 740 (NEW). PL 1991, c. 529, §D6 (AMD). PL 1991, c. 529, §E (AFF). PL 1991, c. 592, §D6 (AMD). PL 1995, c. 271, §6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3203-B. Inventory tax (REPEALED)

§3203-B. Inventory tax
(REPEALED)
SECTION HISTORY
PL 1999, c. 473, §B4 (NEW). PL 2001, c. 688, §6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3203-C. Inventory tax

§3203-C. Inventory tax
On the date that any increase in the rate of tax imposed under this chapter takes effect, an inventory tax is imposed upon all distillates that are held in inventory by a supplier, wholesaler or retail dealer as of the end of the day prior to that date on which the tax imposed by section 3203, subsection 1-B has been paid. The inventory tax is computed by multiplying the number of gallons of tax-paid fuel held in inventory by the difference between the tax rate already paid and the new tax rate. Suppliers, wholesalers and retail dealers that hold such tax-paid inventory shall make payment of the inventory tax on or before the 15th day of the next calendar month, accompanied by a form prescribed and furnished by the State Tax Assessor. In the event of a decrease in the tax rate, the supplier, wholesaler or retail dealer is entitled to a refund or credit, which must be claimed on a form designed and furnished by the assessor.   [PL 2009, c. 652, Pt. B, §8 (AMD); PL 2009, c. 652, Pt. B, §9 (AFF).]
SECTION HISTORY
PL 2001, c. 688, §7 (NEW). PL 2003, c. 390, §15 (AMD). PL 2009, c. 413, Pt. W, §3 (AMD). PL 2009, c. 413, Pt. W, §6 (AFF). PL 2009, c. 434, §51 (AMD). PL 2009, c. 434, §84 (AFF). PL 2009, c. 496, §20 (RPR). PL 2009, c. 652, Pt. B, §8 (AMD). PL 2009, c. 652, Pt. B, §9 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3204. Licenses

§3204. Licenses
Every person operating as a supplier, wholesaler or retailer 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 special 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 or has failed to appear in court for any violation of 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 supplier, wholesaler or retailer until the certificate is restored by the assessor. Suspended certificates must be surrendered to the assessor upon request. The suspension is reviewable in accordance with section 151.   [PL 2009, c. 434, §52 (AMD).]
SECTION HISTORY
PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 1999, c. 733, §7 (AMD). PL 1999, c. 733, §17 (AFF). PL 2009, c. 434, §52 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3204-A. Exemptions

§3204-A. Exemptions
The following fuels are exempt from the tax imposed by section 3203:   [PL 1995, c. 271, §7 (NEW).]
1.  Single lot.
[PL 1997, c. 738, §11 (RP).]
2.  Heating and cooking.
Special fuel delivered into a tank used solely for heating or cooking purposes;
[PL 1999, c. 414, §28 (AMD).]
2-A.  Sales for resale.
Special fuel sold for resale to a licensed supplier or low-energy fuel sold for resale to a licensed retailer;
[PL 1999, c. 733, §8 (AMD); PL 1999, c. 733, §17 (AFF).]
3.  Political subdivision.
Special fuel sold in bulk to this State or any political subdivision of this State;
[PL 2007, c. 438, §77 (AMD).]
4.  Preclusion by federal law.
Special fuel sold or used in such form or under such circumstances as precludes the collection of tax by reasons of federal law;
[PL 1997, c. 738, §11 (AMD).]
5.  Exportation.
Special fuel sold only for exportation from this State by a licensed supplier;
[PL 2009, c. 625, §11 (AMD).]
6.  Generation.
Special fuel sold to a person for the generation of power for resale or manufacturing;
[PL 1997, c. 738, §11 (AMD).]
7.  Kerosene for retail sale.
Kerosene prepackaged for home use or delivered into a separate tank for retail sale, in which case the excise tax must be remitted by licensed users pursuant to section 3207, rather than by the supplier;
[PL 2009, c. 288, §1 (AMD); PL 2009, c. 288, §4 (AFF).]
8.  Dyed fuel.
Dyed fuel; and
[PL 2009, c. 288, §2 (AMD); PL 2009, c. 288, §4 (AFF).]
9.  Self-produced biodiesel fuel.
Biodiesel fuel that is produced by an individual and used by that same individual or a member of that individual's immediate family.
[PL 2009, c. 288, §3 (NEW); PL 2009, c. 288, §4 (AFF).]
SECTION HISTORY
PL 1995, c. 271, §7 (NEW). PL 1997, c. 738, §11 (AMD). PL 1999, c. 414, §§28,29 (AMD). PL 1999, c. 733, §8 (AMD). PL 1999, c. 733, §17 (AFF). PL 2003, c. 588, §13 (AMD). PL 2007, c. 438, §77 (AMD). PL 2009, c. 288, §§1-3 (AMD). PL 2009, c. 288, §4 (AFF). PL 2009, c. 625, §11 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3204-B. Dyed fuel; prohibition on highway use

§3204-B. Dyed fuel; prohibition on highway use
1.  Generally.
Except as provided in subsection 2, a person may not operate a motor vehicle on the public ways of this State or allow a motor vehicle to be operated on the public ways of this State if the fuel supply tanks of the vehicle contain dyed fuel or other fuel on which the tax imposed by section 3203 has not been paid. For purposes of this subsection, there is a rebuttable presumption that the owner of a motor vehicle has operated the motor vehicle or allowed the motor vehicle to be operated on the public ways of this State with dyed fuel or other fuel when the tax imposed by section 3203 has not been paid by the owner of the motor vehicle.
[PL 1995, c. 639, §10 (AMD).]
2.  Exceptions.
The following motor vehicles are not subject to the prohibition provided in subsection 1:
A. Motor vehicles owned and operated by this State or any political subdivision of this State; and   [PL 1995, c. 271, §7 (NEW).]
B. Motor vehicles authorized to use dyed fuel on the public ways of this State under the provisions of the Code, section 4082 or rules adopted under the Code.   [PL 1995, c. 271, §7 (NEW).]
[PL 1995, c. 271, §7 (NEW).]
3.  Penalty.
A person who violates the prohibition provided in subsection 1 commits a Class D crime and is subject to a fine of not less than $1,000, which may not be reduced. Refusal to permit inspection pursuant to section 3219-A in order to enforce the provisions of this section constitutes prima facie evidence that the tank or container in question contains dyed fuel.
[PL 1995, c. 271, §7 (NEW).]
4.  Venue.
A violation of this section is deemed to have been committed in part at the principal office of the assessor. Prosecution under this section may be in the county where the act to which the proceeding relates occurred or in Kennebec County.
[PL 2005, c. 622, §13 (NEW).]
SECTION HISTORY
PL 1995, c. 271, §7 (NEW). PL 1995, c. 639, §10 (AMD). PL 2005, c. 622, §14 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3205. Registered supplier (REPEALED)

§3205. Registered supplier
(REPEALED)
SECTION HISTORY
PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 1999, c. 414, §30 (AMD). PL 2001, c. 396, §29 (AMD). PL 2009, c. 434, §53 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3206. Licenses; users

§3206. Licenses; users
It is unlawful for any user to use or consume any special fuel within this State, unless that user is the holder of an uncanceled license issued by the State Tax Assessor. To produce that license, every user shall file with the State Tax Assessor an application in such form as the State Tax Assessor may prescribe, setting forth the name and address of the user. Any unlicensed user who purchases a fuel use identification decal, as required by Title 29‑A, section 525, must be registered by the State Tax Assessor and subject to this chapter and chapter 461.   [PL 1995, c. 65, Pt. A, §147 (AMD); PL 1995, c. 65, Pt. A, §153 (AFF); PL 1995, c. 65, Pt. C, §15 (AFF).]
In the event that any application for a license to use special fuel as a user in this State shall be filed by any person whose license shall at any time theretofore have been canceled for cause by the State Tax Assessor, or in the case the State Tax Assessor shall be of the opinion that the application is not filed in good faith or that the application is filed by some person as a subterfuge for the real person in interest whose license or registration shall theretofore have been canceled for cause by the State Tax Assessor or in the case where the taxpayer failed to appear in court for any violation of this chapter, then and in any of those events the State Tax Assessor, after a hearing of which the applicant shall have been given 5 days' notice in writing and in which the applicant shall have the right to appear in person or by counsel and present testimony, shall have the right and authority to refuse to issue to the person a license certificate in this State.   [PL 1983, c. 94, Pt. D, §6 (NEW).]
The application in proper form having been accepted for filing, and the other conditions and requirements of this section having been complied with, the State Tax Assessor shall issue to that user a license certificate and the license shall remain in full force and effect until canceled as provided in this chapter.   [PL 1983, c. 94, Pt. D, §6 (NEW).]
The license certificate so issued by the State Tax Assessor shall not be assignable and shall be valid only for the user in whose name issued.   [PL 1983, c. 94, Pt. D, §6 (NEW).]
SECTION HISTORY
PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 1995, c. 65, §A147 (AMD). PL 1995, c. 65, §§A153,C15 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3207. Collection of tax

§3207. Collection of tax
Every supplier and retailer paying or becoming liable to pay the tax imposed by this chapter shall charge and collect the tax at the applicable rate.   [PL 1999, c. 733, §9 (AMD); PL 1999, c. 733, §17 (AFF).]
Every licensed user shall remit tax on all special fuels purchased and not used for heating, industrial use or for off-highway use, when the special fuel has not been subjected to the special fuel tax.   [PL 1983, c. 94, Pt. D, §6 (NEW).]
SECTION HISTORY
PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 1993, c. 670, §7 (AMD). PL 1999, c. 414, §31 (AMD). PL 1999, c. 733, §9 (AMD). PL 1999, c. 733, §17 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3208. Credit; users

§3208. Credit; users
Every user subject to the tax imposed by section 3203 is entitled to a credit on the tax, equivalent to the then current rate of taxation per gallon imposed by section 3203, on all special fuel purchased by that user from a supplier or retailer licensed in accordance with section 3204 upon which the tax imposed by section 3203 has been paid. Evidence of the payment of that tax, in a form required by or satisfactory to the State Tax Assessor, must be furnished by each user claiming the credit. When the amount of the credit to which any user is entitled for any quarter exceeds the amount of the tax for which that user is liable for the same quarter, the excess may be allowed as a credit on the tax for which that user would be otherwise liable for another quarter or quarters. Upon application to the assessor, the excess may be refunded if the applicant has paid to another state or province under a lawful requirement of that jurisdiction a tax similar in effect to the tax imposed by section 3203 on the use or consumption of that fuel outside the State, at the same rate per gallon that tax was paid in this State, but in no case to exceed the then current rate per gallon of the tax imposed by section 3203. Upon receipt of the application the assessor, if satisfied after investigation that a refund is justified, shall so certify to the State Controller. The refund must be paid out of the Highway Fund. This credit lapses at the end of the last quarter of the year following that in which the credit arose.   [PL 2019, c. 379, Pt. B, §9 (AMD).]
Interest is paid at the rate established pursuant to section 186, calculated from the date of receipt of the claim for all valid refund claims that are not paid within 30 days of receipt of the claim.   [PL 2007, c. 438, §78 (AMD).]
SECTION HISTORY
PL 1983, c. 94, §§D6,9 (NEW). PL 1983, c. 808, §3 (AMD). PL 1985, c. 127, §1 (AMD). PL 1995, c. 271, §8 (AMD). PL 1999, c. 733, §10 (AMD). PL 1999, c. 733, §17 (AFF). PL 2007, c. 438, §78 (AMD). PL 2019, c. 379, Pt. B, §9 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3208-A. Refund to government agencies and political subdivisions

§3208-A. Refund to government agencies and political subdivisions
Any government agency that buys and uses special fuel and that has paid a tax as provided by this chapter on that fuel is eligible for reimbursement in the amount of the tax paid. By contractual agreement, a government agency may assign to another person its right to receive funds under this section. A refund application on a form prescribed by the State Tax Assessor must be filed to claim a refund pursuant to 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, §8 (AMD).]
SECTION HISTORY
PL 1983, c. 438, §5 (NEW). PL 1987, c. 456, §2 (AMD). PL 2005, c. 664, §M1 (AMD). PL 2007, c. 438, §79 (AMD). PL 2017, c. 211, Pt. B, §8 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3210. Application of tax in special cases

§3210. Application of tax in special cases
A person that receives special fuel under circumstances that preclude the collection of this tax by the supplier or retailer and that sells or uses that special fuel in this State is considered a supplier or retailer and shall file a quarterly return on a form prescribed by the State Tax Assessor and is subject to the same taxes and all other provisions of this chapter relating to suppliers and retailers. A person may not be considered a supplier or retailer with respect to special fuel brought into the State in the ordinary standard equipment fuel tank attached to and forming a part of a motor vehicle and used in the operation of that vehicle within the State.   [PL 2007, c. 438, §81 (AMD).]
SECTION HISTORY
PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 1999, c. 733, §13 (AMD). PL 1999, c. 733, §17 (AFF). PL 2007, c. 438, §81 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3211. Cancellation of licenses, registrations

§3211. Cancellation of licenses, registrations
If a person licensed or registered under this chapter files a false report of the information required by this chapter, or fails, refuses or neglects to file a return required by this chapter or to pay the full amount of the tax as required by this chapter, the State Tax Assessor may cancel the license or registration and give notice to that person of the cancellation.   [PL 2009, c. 434, §56 (AMD).]
Upon receipt of a written request from a person licensed or registered under this chapter to cancel the license or registration issued to that person, the assessor may cancel that license or registration effective 30 days from the date of the written request, in which event the license or registration certificate issued to that person must be surrendered to the assessor. If the assessor determines that a person to whom a license or registration has been issued under this chapter is no longer engaged in the sale or use of special fuel and has not been so engaged for a period of 6 months, the assessor may cancel that license or registration by giving that person 30 days' notice of the cancellation, in which event the license or registration certificate issued to that person must be surrendered to the assessor.   [PL 2009, c. 434, §56 (AMD).]
SECTION HISTORY
PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 1999, c. 733, §14 (AMD). PL 1999, c. 733, §17 (AFF). PL 2007, c. 438, §82 (AMD). PL 2009, c. 434, §56 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3212. Discontinuance

§3212. Discontinuance
When a person ceases to engage in business as a supplier, wholesaler, retailer or user of special fuel within this State, that person shall notify the State Tax Assessor in writing within 15 days after discontinuance. All taxes, penalties and interest under this chapter become due and payable concurrently with that discontinuance. The person shall file a return and pay all the taxes, interest and penalties and surrender to the assessor the license or registration certificate issued to that person by the assessor.   [PL 2009, c. 434, §57 (AMD).]
A person that violates any of the provisions of this section commits a Class E crime.   [PL 2009, c. 434, §57 (AMD).]
SECTION HISTORY
PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 1999, c. 733, §15 (AMD). PL 1999, c. 733, §17 (AFF). PL 2007, c. 438, §83 (AMD). PL 2009, c. 434, §57 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3213. Refunds of taxes erroneously or illegally collected

§3213. Refunds of taxes erroneously or illegally collected
If the State Tax Assessor determines that a tax or penalty imposed by this chapter has been erroneously or illegally collected from a user, that user is entitled to a refund of the amount that was erroneously or illegally collected. The refund must be paid to that user from the Highway Fund.   [PL 2011, c. 240, §26 (AMD).]
A refund may not be made under this section unless a written claim stating the grounds upon which the refund is claimed in a form prescribed by the assessor is filed with the assessor within 3 years from the date of the payment of the amount that was erroneously or illegally collected.   [PL 2011, c. 240, §26 (AMD).]
SECTION HISTORY
PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 2011, c. 240, §26 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3214. Credit for tax paid on worthless accounts

§3214. Credit for tax paid on worthless accounts
The tax paid on sales made on credit and reported by a licensed supplier, wholesaler or retailer pursuant to section 3209 that are found to be worthless and actually charged off may be credited upon the tax due on a subsequent return. If those accounts are subsequently collected by the licensed supplier, wholesaler or retailer, a tax must be paid upon the amounts so collected. The credit must be reported on the return for the month in which the charge-off occurred.   [PL 2009, c. 434, §58 (AMD).]
SECTION HISTORY
PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 1999, c. 733, §16 (AMD). PL 1999, c. 733, §17 (AFF). PL 2007, c. 438, §84 (AMD). PL 2009, c. 434, §58 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3215. Refund of taxes for certain common carriers

§3215. Refund of taxes for certain common carriers
A person engaged in furnishing common carrier passenger service is entitled to reimbursement of the tax paid on special fuel used by that person in locally encouraged vehicles. For purposes of calculating reimbursement due pursuant to this section, special fuel used in a person's locally encouraged vehicles is presumed to bear the same proportional relationship to special 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, §48 (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, §85 (AMD).]
SECTION HISTORY
PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 2003, c. 390, §16 (RPR). PL 2005, c. 332, §18 (AMD). PL 2007, c. 438, §85 (AMD). PL 2009, c. 598, §48 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3216. Failure to file statement; false statement (REPEALED)

§3216. Failure to file statement; false statement
(REPEALED)
SECTION HISTORY
PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 1989, c. 878, §B33 (RPR). PL 1991, c. 529, §D7 (AMD). PL 1991, c. 529, §E (AFF). PL 1991, c. 592, §D7 (AMD). PL 1995, c. 65, §A148 (AMD). PL 1995, c. 65, §§A153,C15 (AFF). PL 1995, c. 271, §9 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3217. Additional violations (REPEALED)

§3217. Additional violations
(REPEALED)
SECTION HISTORY
PL 1983, c. 94, §D6 (NEW). PL 1985, c. 127, §1 (AMD). PL 1987, c. 772, §30 (AMD). PL 1989, c. 878, §G6 (AMD). PL 1991, c. 529, §D8 (AMD). PL 1991, c. 529, §E (AFF). PL 1991, c. 592, §D8 (AMD). PL 1995, c. 271, §10 (RP).