USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 451. GASOLINE TAX
Title 36 - §2901. Short title

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§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."
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
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State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §2902. Definitions

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§2902. Definitions

The terms used in this chapter shall be construed as follows:

1. Distributor. "Distributor" means any person, as defined, importing into the State, or producing, refining, manufacturing or compounding within the State, or purchasing within the State, principally for resale to others in bulk, internal combustion engine fuel as defined. [1967, c. 94, §1 (rpr).]


1-A. Exporter. "Exporter" means any person, as defined, other than a licensed distributor, who purchases internal combustion engine fuel in this State and exports, or causes to be exported such fuel other than in fuel tanks attached to and forming a part of a motor vehicle and used in the engine of said motor vehicle. [1967, c. 94, §2 (new).]


1-B. Importer. "Importer" means any person, as defined, other than a licensed distributor, wherever resident or located, importing or causing to be imported for sale or for use in this State, with the exception set forth, any internal combustion engine fuel as defined. [1967, c. 94, §3 (new).]


2. Internal combustion engine. "Internal combustion engine" shall mean any engine operated by explosion or quick burning therein of gasoline, benzol or other product.


3. Internal combustion engine fuel. "Internal combustion engine fuel", except as respects fuel used for propelling aircraft, shall mean all products commonly or commercially known or sold as gasoline, including casinghead and absorption or natural gasoline, regardless of their classification or uses; and any liquid prepared, advertised, offered for sale or sold for use as or commonly and commercially used as a fuel in internal combustion engines, which when subjected to distillation in accordance with the standard method of test for distillation of gasoline, naphtha, kerosene and similar petroleum products (American Society for Testing Materials Designation D-86) show not less than 10% distilled (recovered) below 347` Fahrenheit (175` Centigrade) and not less than 95% distilled (recovered) below 464` Fahrenheit (240` Centigrade). The term "internal combustion engine fuel" shall not include commercial solvents or naphthas which distil, by American Society for Testing Materials Method D-86, nor more than 9% at 176` Fahrenheit and which have a distillation range of 150` Fahrenheit, or less, or liquefied gases which would not exist as liquids at a temperature of 60` Fahrenheit and a pressure of 14.7 pounds per square inch absolute. "Internal combustion engine fuel" shall mean any motor fuel used or sold for use in the propulsion of aircraft.


4. Person. [2003, c. 390, §13 (rp).]


5. Terminal. "Terminal" means a storage and distribution facility for internal combustion engine fuel supplied by a pipeline or marine vessel, or both, that has been registered as a qualified terminal by the Internal Revenue Service. [1997, c. 738, §1 (new).]


6. Wholesaler. "Wholesaler" means a person that owns, operates or otherwise controls a terminal or a person that holds the internal combustion engine fuel inventory position in a terminal when that person has a contract with the terminal operator for the use of storage facilities and terminal services for fuel at the terminal. [1997, c. 738, §1 (new).]

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 - §2903-A. Finding of fact (REPEALED)

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§2903-A. Finding of fact (REPEALED)


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 - §2903-B. Finding of fact (REPEALED)

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§2903-B. Finding of fact (REPEALED)


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 - §2903-C. Finding of fact (REPEALED)

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§2903-C. Finding of fact (REPEALED)


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 - §2903-D. Distribution of gasoline taxes for nonhighway recreational vehicle programs

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§2903-D. Distribution of gasoline taxes for nonhighway recreational vehicle programs

This section establishes the percentage of gasoline taxes that are attributable to snowmobile, all-terrain vehicle and motorboat gasoline purchases and equitably distributes that percentage among the appropriate state agencies for the administration of programs and the enforcement of laws relating to the use of those recreational vehicles. For the purposes of this section, the term "total gasoline tax revenues" means the total excise tax on internal combustion engine fuel sold or used within the State, but not including internal combustion fuel sold for use in the propulsion of aircraft. [2001, c. 693, §7 (new); §11 (aff).]

1. Motorboats. Of total gasoline tax revenues, 1.4437% is distributed among the following agencies in the following manner:



A. The Commissioner of Marine Resources receives 24.6% for research, development and propagation activities of the Department of Marine Resources. In expending these funds, it is the responsibility of the Commissioner of Marine Resources to select activities and projects that will be most beneficial to the commercial fisheries of the State as well as the development of sports fisheries activities in the State; and [2001, c. 693, §7 (new); §11 (aff).]




B. The Boating Facilities Fund, established under Title 12, section 1896, within the Department of Conservation, Bureau of Parks and Lands, receives 75.4% of that amount. [2001, c. 693, §7 (new); §11 (aff).]

[2001, c. 693, §7 (new); §11 (aff).]


2. Snowmobiles. Of total gasoline tax revenues, 0.9045% is distributed among the following agencies in the following manner:



A. The Commissioner of Inland Fisheries and Wildlife receives 14.93% of that amount, to be used by the commissioner for the purposes set forth in Title 12, section 1893, subsection 3, section 10206, subsection 2, section 13104, subsections 2 to 13 and section 13105, subsection 1; and [2003, c. 414, Pt. B, §66 (amd); c. 614, §9 (aff).]




B. The Snowmobile Trail Fund of the Department of Conservation, Bureau of Parks and Lands, described in Title 12, section 1893, subsection 3, receives 85.07% of that amount. [2005, c. 397, Pt. A, §49 (amd).]

[2005, c. 397, Pt. A, §49 (amd).]


3. All-terrain vehicles. Of total gasoline tax revenues, 0.1525% is distributed among the following agencies in the following manner:



A. The ATV Enforcement Grant and Aid Program established in Title 12, section 10322 receives 50% of that amount; and [2003, c. 695, Pt. B, §26 (amd); Pt. C, §1 (aff).]




B. The ATV Recreational Management Fund, established in Title 12, section 1893, subsection 2 receives 50% of that amount. [2003, c. 414, Pt. B, §67 (amd); c. 614, §9 (aff).]

The State Tax Assessor shall certify to the State Controller by the 15th day of each month the amounts to be distributed and credited under this section as of the close of the State Controller's records for the previous month. [2003, c. 614, §9 (aff); c. 695, Pt. B, §26 (amd); Pt. C, §1 (aff).]

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 - §2903-E. Distribution of gasoline tax revenues to State Transit, Aviation and Rail Transportation Fund

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§2903-E. Distribution of gasoline tax revenues to State Transit, Aviation and Rail Transportation Fund

An amount equal to $100,000 per year of gasoline taxes that are attributable to statewide transit efforts must be deposited into the State Transit, Aviation and Rail Transportation Fund account of the Department of Transportation no later than July 30th of each fiscal year, except that in fiscal year 2005-06 the deposit may be no later than October 31, 2005. [2005, c. 457, Pt. GGG, §8 (new).]
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 - §2903. Tax levied; rebates

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§2903. Tax levied; rebates

1. Excise tax imposed. An excise tax is imposed on internal combustion engine fuel used or sold within this State, including sales to the State or a political subdivision of the State, at the rate of 22¢ per gallon, except that the rate is 3.4¢ per gallon on internal combustion engine fuel, as defined in section 2902, bought or used for the purpose of propelling jet or turbojet engine aircraft. The tax rate provided by this section is subject to annual inflation adjustment pursuant to section 3321 except with respect to the tax imposed upon fuel bought or used for the purpose of propelling jet or turbojet engine aircraft.



A. [1997, c. 738, §2 (rp).]




B. [1997, c. 738, §2 (rp).]




C. [1997, c. 738, §2 (rp).]

[2001, c. 688, §1 (amd).]


1-A. Excise tax imposed. [1993, c. 414, Pt. E, §2 (rp).]


1-B. Inventory tax. [2001, c. 688, §2 (rp).]


1-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 by this subsection upon all internal combustion engine fuel that is held in inventory by a distributor or retail dealer as of the end of the day prior to that date with respect to which the tax imposed pursuant to subsection 1 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. Distributors 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 distributor or retail dealer is entitled to a refund or credit, which must be claimed on a form designed and furnished by the assessor. This section does not apply to internal combustion engine fuel purchased or used for the purpose of propelling jet or turbojet engine aircraft. [2001, c. 688, §3 (new).]


2. Ethanol blended fuel. [1997, c. 738, §3 (rp).]


3. Legal incidence of tax. Internal combustion engine fuel may be taxed only once under this section. The tax imposed by this section is declared to be a levy and assessment on the ultimate consumer and other persons levied and assessed pursuant to this chapter are agents of the State for the collection of the tax. The distributor that first receives the fuel in this State is primarily responsible for paying the tax except when the fuel is sold and delivered to a licensed exporter wholly for exportation from the State or to another distributor in the State, in which case the purchasing distributor is primarily responsible for paying the tax. [1997, c. 738, §4 (new).]


4. Exemptions. The tax imposed by this section does not apply to internal combustion engine fuel:



A. Sold wholly for exportation from this State; [1997, c. 738, §4 (new).]




B. Brought into this State in the ordinary standardized equipment fuel tank attached to and a part of a motor vehicle and used in the operation of that vehicle in this State; [1997, c. 738, §4 (new).]




C. Sold in bulk to any agency of this State or any political subdivision of this State; [2005, c. 457, Pt. AAA, §1 (amd).]




D. Bought or used by any person to propel jet or turbojet engine aircraft in international flights; [2003, c. 588, §12 (amd).]




E. Brought into this State in the fuel tanks of an aircraft; or [1997, c. 738, §4 (new).]




F. On which the collection of the tax imposed by this section is precluded by federal law or regulation. [1997, c. 738, §4 (new).]

[2005, c. 457, Pt. AAA, §1 (amd).]

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 - §2904. Distributors' certificates

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§2904. Distributors' certificates

Every distributor of internal combustion engine fuel in the State, except distributors described in section 2907, shall file an application for a certificate with the State Tax Assessor on forms prescribed and furnished by him, which shall contain the name under which the distributor is transacting business within the State, the place or places of business, and location of distributing stations, and agencies of the distributor, the names and addresses of the several persons constituting the firm or partnership, and, if a corporation, its corporate name and the names and addresses of its principal officers and agents within the State. No such distributor may sell or distribute any such internal combustion engine fuel until the certificate is furnished by the State Tax Assessor and displayed as required by this section. One copy of each certificate, certified by the State Tax Assessor, shall be displayed in each place of business of the distributor. The State Tax Assessor, having reasonable cause to believe that the distributor has ceased to do business or that he has violated any of the provisions of this chapter or of the rules made under this chapter, may on reasonable notice to the distributor suspend the distributor's certificate until satisfied to the contrary. In such a case, the distributor shall not act as a distributor until his certificate is restored by the State Tax Assessor either of his own initiative or at the request of the distributor and upon the State Tax Assessor being satisfied that cause for suspension no longer exists or upon order of court. In case of such a suspension, all certificates shall at once be surrendered to the State Tax Assessor upon his request. Notices shall be sufficient if sent by mail, addressed to the distributor at the address designated in the certificate and appeals may be taken in the same manner as provided in section 151. This section shall apply to importers and to exporters. [1987, c. 772, §29 (amd).]
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 - §2905. Distributor or importer; rate of collection

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§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. [1983, c. 94, Pt. C, § 12 (amd).]
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 - §2906-A. Refund of tax paid on worthless accounts

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§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. [1981, c. 304, § 1 (new).] div>
The procedure for that refund shall be as follows. [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. [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. [1981, c. 304, § 1 (new).]


3. Form. That application shall be in such form as the State Tax Assessor shall prescribe. [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. [1981, c. 304, § 1 (new).]

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 - §2906. Reports; payment of tax; allowance for losses

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§2906. Reports; payment of tax; allowance for losses

1. Monthly reports from distributors, importers and exporters. Every licensed distributor, importer and exporter shall file with the assessor on or before the 21st day of each month a report stating the number of gross gallons of internal combustion engine fuel received, sold and used in the State by that distributor, importer or exporter during the preceding calendar month. The report must be filed on a form prescribed and furnished by the assessor and must contain any other information reasonably required by the assessor. [1997, c. 738, §5 (rpr).]


2. Payment of tax. At the time of filing the report required by this section, each distributor and importer shall pay to the assessor the tax imposed by section 2903 on each gallon reported as sold, distributed or used. [1997, c. 738, §5 (rpr).]


3. Allowance for certain losses. An allowance of not more than 12 of 1% from the amount of fuel received by a distributor, plus 12 of 1% on all transfers in vessels, tank cars or full tank truck loads by a distributor in the regular course of the distributor's business from one of the distributor's places of business to another within the State, may be granted by the assessor to cover losses sustained by the distributor through shrinkage, evaporation or handling. The total allowance for these losses must be supported by documentation satisfactory to the assessor and may not exceed 1% of the receipts by the distributor. The allowance must be calculated on an annual basis. A further deduction may not be allowed unless the assessor is satisfied upon definite proof submitted to the assessor that a further deduction should be allowed for a loss sustained through fire, accident or some unavoidable calamity. [1997, c. 738, §5 (rpr).]


4. Refunds to retailers. A retail dealer is entitled to a refund for tax paid on account of shrinkage or loss by evaporation of motor fuel in an amount no greater than 12 of 1% of the tax paid on gross purchases. The procedure for such a refund is as follows.



A. All applications for refunds must be made under penalties of perjury and must be made semiannually within 90 days after June 30th and December 31st respectively. [1997, c. 738, §5 (new).]




B. The application must be made on a form prescribed and furnished by the assessor and must be accompanied by a statement from the distributor, supplier or wholesaler of the gross purchases of motor fuel made by the retail dealer during the relevant 6-month period. [1997, c. 738, §5 (new).]




C. The assessor shall calculate the amount of the refund due on all properly completed applications and shall certify that amount and the name of the person entitled to the refund to the Treasurer of State. The Treasurer of State shall make a certified refund from taxes imposed by this chapter. [1997, c. 738, §5 (new).]

[1997, c. 738, §5 (rpr).]


5. Monthly reports from wholesalers. Each wholesaler shall submit on or before the last day of each month on a form prescribed and furnished by the assessor a report stating the number of gross gallons sold by that wholesaler to each distributor, importer, exporter or any other person that purchased internal combustion engine fuel from that wholesaler during the preceding month. The report must clearly identify each purchaser and indicate the number of gallons that each purchaser received from the wholesaler. The report must also contain any other information reasonably required by the assessor. [1997, c. 738, §5 (new).]

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 - §2907. Application of tax in special cases

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§2907. Application of tax in special cases

Whoever shall receive any such internal combustion engine fuel in such form and under such circumstances as shall preclude the collection of this tax from the distributors by reason of the laws of the United States, and shall thereafter sell or use any such internal combustion engine fuel in such manner and under such circumstances as may subject such sale or use to the taxing power of this State, shall be considered as a distributor and shall make the same reports, pay the same taxes and be subject to all other provisions of this chapter relating to distributors of internal combustion engine fuel. No person shall be considered as a distributor with respect to internal combustion engine fuel brought into the State in the ordinary standardized equipment fuel tank attached to and forming a part of a motor vehicle and used in the operation of such vehicle within the 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 - §2908. Refund of tax in certain cases; time limit (CONFLICT)

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§2908. Refund of tax in certain cases; time limit (CONFLICT)

(CONFLICT: Text as amended by PL 2005, c. 260, §1) Any person, association of persons, firm or corporation who buys and uses any internal combustion engine fuel as defined in this chapter for the purpose of operating or propelling commercial motor boats, including commercial groundfishing boats, tractors used for agricultural purposes not operating on public ways, or for registered vehicles operating off the highways of this State, or vehicles owned or operated by railroad companies while operating on rails or tracks, or in stationary engines, or in the mechanical or industrial arts, or for any other commercial use except in nonrailroad motor vehicles operated or intended to be operated upon any of the public highways of this State, or turnpikes operated and maintained by the Maine Turnpike Authority, or except as provided in section 2910, in the operation of aircraft, and who has paid any tax on internal combustion engine fuel levied or directed to be paid as provided by this chapter, either directly by the collection of the tax by the vendor from the consumer, or indirectly by adding the amount of that tax to the price of that fuel and paid by that consumer, must be reimbursed and repaid the amount of the tax paid by that person less 1¢ per gallon upon presenting to the State Tax Assessor a sworn statement accompanied by the original invoices or other evidence as the State Tax Assessor may require showing those purchases, which statement must show the total amount of the fuel so purchased and used by that consumer other than in nonrailroad motor vehicles operated or intended to be operated upon any of the public highways of the State and in the operation of aircraft. Applications for refunds must be filed with the State Tax Assessor within 15 months from the date of purchase. [2005, c. 260, §1 (amd).] div>
(CONFLICT: Text as repealed and replaced by PL 2005, c. 332, §16) A person who purchases and uses internal combustion engine fuel for any commercial use other than in the operation of a registered motor vehicle on the highways of this State or, except as provided in section 2910, in the operation of an aircraft and who has paid the tax imposed by this chapter on that fuel is entitled to reimbursement in the amount of the tax paid, less 1¢ per gallon, upon presenting to the State Tax Assessor a sworn statement accompanied by the original invoices or other evidence as the assessor may require. The statement must show the total amount of internal combustion engine fuel so purchased and used by that person for a commercial use other than in the operation of registered motor vehicles on the highways of this State or in the operation of aircraft. [2005, c. 332, §16 (rpr).] div>
A refund application on a form prescribed by the State Tax Assessor must be filed to claim a refund pursuant to this section. Interest must be paid at the rate determined pursuant to section 186, calculated from the date of receipt of the monthly claim, for all proper claims not paid within 30 days of receipt. Applications for refunds must be filed with the assessor within 12 months from the date of purchase. [2005, c. 332, §16 (rpr).] div>
All fuel that qualifies for a refund under this section is subject to the use tax imposed by chapter 215. [2005, c. 332, §16 (rpr).]
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 - §2909. Refund of entire tax paid by certain common carriers

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§2909. Refund of entire tax paid by certain common carriers

A person engaged in furnishing common carrier passenger service under an operating authority license issued pursuant to Title 29-A, section 552 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. [2003, c. 390, §14 (rpr).] div>
Applications for refunds must be filed with the State Tax Assessor, on a form prescribed by the assessor and accompanied by the original invoices showing those purchases, within 12 months from the date of purchase. A refund may not be issued under this section unless the claimant's commutation fare revenue derived during the calendar quarter for which the refund is claimed is at least 60% of the claimant's total passenger fare revenue derived during that calendar quarter. [2005, c. 332, §17 (amd).]
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 - §2910-A. Refund to political subdivisions (REPEALED)

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§2910-A. Refund to political subdivisions (REPEALED)


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 - §2910-B. Refund to state agencies and political subdivisions

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§2910-B. Refund to state agencies and political subdivisions

Any agency of this State and any political subdivision of this State that buys and uses internal combustion engine fuel and that has paid a tax as provided by this chapter must be reimbursed in the amount of the tax paid upon presenting to the State Tax Assessor a statement accompanied by the original invoices showing the purchases. By contractual agreement, an agency of this State or a political subdivision of this State may assign to another person its right to receive refunds under this section. Applications for refunds must be filed with the assessor within 12 months from the date of purchase. [2005, c. 457, Pt. AAA, §3 (new).]
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 - §2910. Refund of tax less 4^ per gallon to users of aircraft

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§2910. Refund of tax less 4^ per gallon to users of aircraft

Any person, association of persons, firm or corporation who shall buy and use any internal combustion engine fuel as defined in section 2902, for the purpose of propelling piston engine aircraft and who shall have paid any tax on internal combustion engine fuel levied or directed to be paid as provided by this chapter, either directly by the collection of such tax by the vendor from such consumer, or indirectly by adding the amount of such tax to the price of such fuel and paid by such consumer, shall be reimbursed and repaid the amount of such tax paid by him less 4¢ per gallon upon presenting to the State Tax Assessor a statement accompanied by the original invoices showing such purchases. Applications for refunds must be filed with the State Tax Assessor within 12 months from the date of purchase. [1983, c. 94, Pt. C, § 15 (amd).]
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 - §2911. Refund of 57 of tax paid by jets or turbo jets (REPEALED)

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§2911. Refund of 57 of tax paid by jets or turbo jets (REPEALED)


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 - §2912. Records and reports regarding sales of fuels for aeronautical purposes

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§2912. Records and reports regarding sales of fuels for aeronautical purposes

Effective October 1, 2005, the tax received by the State on internal combustion engine fuels that are sold to be used for aeronautical purposes must accrue to the State Transit, Aviation and Rail Transportation Fund. The necessary expenses of the collection of the tax on such fuels to be used for aeronautical purposes must be deducted. [2005, c. 457, Pt. GGG, §9 (amd).]
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 - §2913. Failure to file statement; false statement

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§2913. Failure to file statement; false statement

Any person who refuses or neglects to make any statement, report, payment or return required by this chapter, or who knowingly makes, aids 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 of any tax, or who knowingly collects, attempts to collect or causes to be paid to him or to any other person, either directly or indirectly, any refund of that tax without being entitled to the same, or is in violation of the affidavit as prescribed for registered sellers in section 3205, is guilty of a Class E crime. [1983, c. 94, Pt. D, § 2 (rpr).]
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 - §2914. Limitation; reimbursement from General Fund (REPEALED)

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§2914. Limitation; reimbursement from General Fund (REPEALED)


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 - §2915. Report to the Legislature (REPEALED)

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§2915. Report to the Legislature (REPEALED)


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 - §2916-A. Inventory tax; internal combustion fuel (REPEALED)

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§2916-A. Inventory tax; internal combustion fuel (REPEALED)


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 - §2916. Inventory tax; internal combustion fuel (REPEALED)

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

§2916. Inventory tax; internal combustion fuel (REPEALED)


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