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USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 457. TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES
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Title 36 - §3091. Purposes -- Article I
Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES
Subchapter 1: COMPACT
§3091. Purposes -- Article I
The purposes of this agreement are to:
1. Avoid multiple taxation. Avoid multiple taxation of motor fuels consumed by interstate buses and to assure each state of its fair share of motor fuel
taxes;
2. Administration. Establish and facilitate the administration of a criterion of motor fuel taxation for interstate buses which is reasonably
related to the use of highway and related facilities and services in each of the party states;
3. Encourage intrastate service. Encourage the availability of a maximum number of buses for intrastate service by removing motor fuel taxation as a deterrent
in the routing of interstate buses.
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3092. Definitions -- Article II
Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES
Subchapter 1: COMPACT
§3092. Definitions -- Article II
1. Administrator. Administrator shall mean the official or agency of a state administering the motor fuel taxes involved.
2. Bus. Bus shall mean any motor vehicle of a bus type engaged in the interstate transportation of passengers and subject to the
jurisdiction of the Interstate Commerce Commission, or any agency successor thereto, or one or more state regulatory agencies
concerned with the regulation of passenger transport.
3. Contracting state. Contracting state shall mean a state which is a party to this agreement.
4. Gallon. Gallon shall mean the liquid measure containing 231 cubic inches.
5. Person. Person shall include any individual, firm, copartnership, joint venture, association, corporation, estate, trust, business
trust, receiver, syndicate or any other group or combination acting as a unit.
6. State. State shall include the States of the United States, the District of Columbia, the territories of the United States, the
provinces of Canada, and the states, territories and federal district of Mexico.
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3093. Governing principle -- Article III
Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES
Subchapter 1: COMPACT
§3093. Governing principle -- Article III
For purposes of this compact, the primary principle for the imposition of motor fuel taxes shall be consumption of such fuel
within the State. Motor fuel consumed by buses shall be taxed on the existing basis, as it may be from time to time, and under
the procedures for collection of such taxes by each party state, except that to the extent that this compact makes provision
therefor, or for any matter connected therewith, such provision shall govern.
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3094. How fuel consumed to be ascertained -- Article IV
Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES
Subchapter 1: COMPACT
§3094. How fuel consumed to be ascertained -- Article IV
The amount of fuel used in the operation of any bus within this State shall be conclusively presumed to be the number of miles
operated by such bus within the State divided by the average mileage per gallon obtained by the bus during the tax period
in all operations, whether within or without the party state. Any owner or operator of 2 or more buses shall calculate average
mileage within the meaning of this Article by computing single average figures covering all buses owned or operated by him.
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3095. Imposition of tax -- Article V
Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES
Subchapter 1: COMPACT
§3095. Imposition of tax -- Article V
Every owner or operator of buses shall pay to the party state taxes equivalent to the amount of tax per gallon multiplied
by the number of gallons used in its operations in the party state.
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3096. Reports -- Article VI
Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES
Subchapter 1: COMPACT
§3096. Reports -- Article VI
On or before the last business day of the month following the month being reported upon, each bus owner or operator subject
to the payment of fuel taxes pursuant to this compact shall make such reports of its operations as the state administrator
of motor fuel taxes may require and shall furnish the state administrator in each other party state wherein his buses operate
a copy of such report.
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3097. Credit for payment of fuel taxes -- Article VII
Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES
Subchapter 1: COMPACT
§3097. Credit for payment of fuel taxes -- Article VII
Each bus owner or operator shall be entitled to a credit equivalent to the amount of tax per gallon on all motor fuel purchased
by such operator within the party state for use in operations either within or without the party state, and upon which the
motor fuel tax imposed by the laws of such party state has been paid.
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3098. Additional tax or refund -- Article VIII
Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES
Subchapter 1: COMPACT
§3098. Additional tax or refund -- Article VIII
If the bus owner or operator's monthly report shows a debit balance after taking credit pursuant to Article VII, a remittance
in such net amount due shall be made with the report. If the report shows a credit balance, after taking credit as herein
provided, a refund in such net amount as has been overpaid shall be made by the party state to such owner or operator.
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3099. Entry into force and withdrawal -- Article IX
Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES
Subchapter 1: COMPACT
§3099. Entry into force and withdrawal -- Article IX
This compact shall enter into force when enacted into law by any 2 states. Thereafter it shall enter into force and become
binding upon any state subsequently joining when such state has enacted the compact into law. Withdrawal from the compact
shall be by act of the legislature of a party state, but shall not take effect until one year after the governor of the withdrawing
state has notified the governor of each other party state, in writing, of the withdrawal.
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3100. Construction and severability -- Article X
Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES
Subchapter 1: COMPACT
§3100. Construction and severability -- Article X
This compact shall be liberally construed so as to effectuate the purposes thereof. The provisions of this compact shall be
severable and if any phrase, clause, sentence or provision of this compact is declared to be contrary to the constitution
of any state or of the United States or the applicability thereof to any government, agency, person or circumstance is held
invalid, the validity of the remainder of this compact and the applicability thereof to any government, agency, person or
circumstance shall not be affected thereby. If this compact shall be held contrary to the constitution of any state participating
herein, the compact shall remain in full force and effect as to the remaining party states and in full force and effect as
to the state affected as to all severable matters.
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3151. Ratification
Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES
Subchapter 2: PROVISIONS RELATING TO COMPACT
§3151. Ratification
The Compact on Taxation of Motor Fuels Consumed by Interstate Buses is hereby enacted into law and entered into with all jurisdictions
legally joining therein in the form substantially as provided in this chapter.
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3152. Administrator defined
Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES
Subchapter 2: PROVISIONS RELATING TO COMPACT
§3152. Administrator defined
As used in the compact, with reference to this State, the term "administrator" shall mean the State Tax Assessor.
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3153. Limitation
Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES
Subchapter 2: PROVISIONS RELATING TO COMPACT
§3153. Limitation
The provisions of this Title shall, to the extent that they are inconsistent with the compact, be inapplicable to the taxation
of buses as that term is defined in the compact.
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
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