USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 459. SPECIAL FUEL TAX ACT
Title 36 - §3201. Short title

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§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." [1983, c.94, Pt. D, § 6 (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Title 36 - §3203-A. Special fuel; exemption (REPEALED)

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3203-A. Special fuel; exemption (REPEALED)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Title 36 - §3203-B. Inventory tax (REPEALED)

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3203-B. Inventory tax (REPEALED)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 - §3203-C. Inventory tax

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§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 or retail dealer as of the end of the day prior to that date on which the tax imposed by section 3203, 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. Suppliers 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 or retail dealer is entitled to a refund or credit, which must be claimed on a form designed and furnished by the assessor. [2003, c. 390, §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 - §3203. Tax levied; consignment sales; credited to Highway Fund; allowance for losses

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3203. Tax levied; consignment sales; credited to Highway Fund; allowance for losses

1. Generally. Except as provided in section 3204-A, an excise tax is levied and imposed on all suppliers of distillates sold, on all retailers of low-energy fuel sold and on all users of special fuel used in this State for each gallon of distillate at the rate of 23¢ per gallon and for each gallon of low-energy fuel based on the British Thermal Unit, referred to in this subsection as "BTU," energy content for each fuel as compared to gasoline. In the case of distillates, the tax rate provided by this section is subject to annual inflation adjustment pursuant to section 3321. Applicable BTU values are as follows. !--4cm--> !--4cm--> !--4cm--> !--4cm--> th>font color="#004444">Fuel typeth> th>font color="#004444">BTU content per gallonth> th>font color="#004444">Formula (BTU value fuelBTU value gasoline) x tax rate gasolineth> th>font color="#004444">Tax Rateth> font color="#444400">Gasoline
font color="#444400">115,000
font color="#444400">100% x 22¢
font color="#444400">22¢ per gallon as authorized in section 2903
font color="#444400">Methanol (M85)
font color="#444400">65,530
font color="#444400"> 57% x 22¢
font color="#444400"> 12.5¢ per gallon
font color="#444400">Ethanol
font color="#444400"> 81,850 (E85)
font color="#444400"> 71% x 22¢
font color="#444400"> 15.6¢ per gallon
font color="#444400">Propane
font color="#444400"> 84,500
font color="#444400"> 73% x 22¢
font color="#444400"> 16¢ per gallon
font color="#444400"> Compressed Natural Gas
font color="#444400"> 100,000 (BTU per 100 standard cubic feet)
font color="#444400"> 87% x 22¢
font color="#444400"> 19.1¢ per 100 standard cubic feet
[2001, c. 688, §5 (amd).]


2. Legal incidence of tax. Special 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 supplier and retailer are primarily responsible for paying the tax. When a supplier sells and delivers to a licensed exporter wholly for exportation from the State or to another supplier in the State, the purchasing supplier is primarily responsible for paying the tax. [1999, c. 733, §5 (amd); §17 (aff).]


3. Consignment sales. When distillates are delivered by a supplier on a consignment basis to a consumer or to a retail outlet, whether or not the retail outlet is wholly owned by the supplier, it is considered to have been sold within the meaning of this chapter. [1999, c. 733, §5 (amd); §17 (aff).]


4. Highway Fund. All taxes and fines collected under this chapter must be credited to the Highway Fund. [1997, c. 738, §10 (new).]


5. Allowance for certain losses of undyed diesel fuel. An allowance of not more than 14 of 1% from the amount of undyed diesel fuel received by a supplier, plus 14 of 1% on all transfers in vessels, tank cars or full tank truck loads by the supplier in the regular course of business from one of the supplier's places of business to another of the supplier's places of business within the State, may be allowed by the assessor to cover the loss through shrinkage, evaporation or handling sustained by the supplier. The total allowance for these losses must be supported by documentation satisfactory to the assessor and may not exceed 12 of 1% of the receipts by the supplier. 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. [1999, c. 414, §27 (amd).]


6. Allowance for certain losses of propane. An allowance of not more than 1% from the amount of propane received by the retailer may be allowed by the assessor to cover the loss through shrinkage, evaporation or handling sustained by the retailer. The total allowance for these losses must be supported by documentation satisfactory to the assessor. 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. [1999, c. 733, §6 (amd); §17 (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 - §3204-A. Exemptions

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3204-A. Exemptions

The following fuels are exempt from the tax imposed by section 3203: [1995, c. 271, §7 (new).]

1. Single lot. [1997, c. 738, §11 (rp).]


2. Heating and cooking. Special fuel delivered into a tank used solely for heating or cooking purposes; [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; [1999, c. 733, §8 (amd); §17 (aff).]


3. Political subdivision. Special fuel sold to this State or any political subdivision of this State; [1995, c. 271, §7 (new).]


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; [1997, c. 738, §11 (amd).]


5. Exportation. Special fuel sold only for exportation from this State; [1995, c. 271, §7 (new).]


6. Generation. Special fuel sold to a person for the generation of power for resale or manufacturing; [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; and [2003, c. 588, §13 (amd).]


8. Dyed fuel. Dyed fuel. [1997, c. 738, §11 (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 - §3204-B. Dyed fuel; prohibition on highway use

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§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. [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 [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. [1995, c. 271, §7 (new).]

[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. [1995, c. 271, §7 (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 - §3204. Licenses

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3204. Licenses

Every person operating as a supplier or retailer in the State, other than those who qualify under section 3205, shall file an application for certificate with the State Tax Assessor on forms prescribed and furnished by the assessor, which contain the name under which the person is transacting business within the State, the place or places of business, location of distributing stations, agencies of the person, 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. A person may not sell or distribute any special fuel until the certificate is furnished by the State Tax Assessor and displayed as required by this section. One copy of each such certificate, certified by the State Tax Assessor, must be displayed in each place of business of the person. The State Tax Assessor, having reasonable cause to believe that the person has ceased to do business or that the person has violated this chapter or the rules adopted under this chapter or failed to appear in court for any violation of this chapter, may on reasonable notice to the person suspend the person's certificate until satisfied to the contrary. In such case, the person may not act as a supplier or retailer until the certificate is restored by the State Tax Assessor, either of the assessor's own initiative or at the person's request, and upon the State Tax Assessor being satisfied that cause for suspension no longer exists, or upon order of court. In case of that suspension, all certificates must at once be surrendered to the State Tax Assessor upon request. This revocation is reviewable in accordance with section 151. [1999, c. 733, §7 (amd); §17 (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 - §3205. Registered supplier

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3205. Registered supplier

Every supplier of special fuel making sales only of dyed fuel or taxable distillates pursuant to section 3203 shall register with the State Tax Assessor on forms prescribed and supplied by the assessor. A copy of the registration certificate must be displayed in each place of business of that supplier. [2001, c. 396, §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 - §3206. Licenses; users

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§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. [1995, c. 65, Pt. A, §147 (amd); §153 (aff); Pt. C, §15 (aff).] div>
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. [1983, c.94, Pt. D, § 6 (new).] div>
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. [1983, c.94, Pt. D, § 6 (new).] div>
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. [1983, c.94, Pt. D, § 6 (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 - §3207. Collection of tax

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§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. [1999, c. 733, §9 (amd); §17 (aff).] div>
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. [1983, c.94, Pt. D, § 6 (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 - §3208-A. Refund to political subdivisions

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3208-A. Refund to political subdivisions

Any political subdivision of the State which buys and uses special fuel as defined in section 3201, and which has paid a tax levied 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 the tax to the price of the fuel and paid by the consumer, shall be reimbursed in the amount of the tax paid upon presenting to the State Tax Assessor a statement accompanied by the original invoices showing purchases. Applications for refunds shall be filed with the State Tax Assessor within 12 months from the date of purchase. [1983, c. 438, § 5 (new).] div>
Notwithstanding this section, a county or a municipality may file a claim for refund of special fuel tax paid after January 1, 1984, but before April 1, 1986, for which no refund was previously claimed. [1987, c. 456, §2 (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 - §3208. Credit; users

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3208. Credit; users

Every user subject to the tax imposed by section 3203 is entitled to a credit on the tax equivalent to the existing rate of taxation per gallon on all fuels purchased by that user from a supplier or retailer licensed in accordance with section 3204 upon which fuel the tax is imposed by section 3203 has been paid by that user. Evidence of the payment of that tax, in such form as may be required by or is satisfactory to the State Tax Assessor, must be furnished by each user claiming the credit allowed. 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, under rules of the State Tax Assessor, be allowed as a credit on the tax for which that user would be otherwise liable for another quarter or quarters, or upon application within 3 months from the end of any quarter, duly verified and presented in accordance with rules adopted by the State Tax Assessor and supported by such evidence as may be satisfactory to the State Tax Assessor, such excess may be refunded if it appears that the applicant has paid to another state or province under a lawful requirement of such jurisdiction a tax similar in effect to the tax levied in section 3203, on the use or consumption of the same fuel outside the State, at the same rate per gallon that such tax was paid in this State on that number of gallons used in and a tax paid on in such other jurisdiction, but in no case to exceed the rate per gallon of the then current Maine state fuel tax. Upon receipt of the application, the State Tax Assessor, if satisfied after investigation that a refund is justified, shall so certify to the State Controller and it 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. [1999, c. 733, §10 (amd); §17 (aff).] div>
For those accounts in good standing, a monthly refund application, on a form prescribed by the State Tax Assessor, may be filed at the close of any month to claim credits described in this section. That application must be processed and approved for payment promptly. Interest is paid at the same rate as is computed under section 186, calculated from the date of receipt of the monthly claim for all proper claims not paid within 30 days of receipt of the claim. This paragraph may not be construed to relieve the applicant from filing quarterly substantiating information as prescribed by this section. [1995, c. 271, §8 (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 - §3209. Reports; International Fuel Tax Agreement; payment of tax; allowance for losses

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3209. Reports; International Fuel Tax Agreement; payment of tax; allowance for losses

1. Suppliers. Every licensed supplier shall file on or before the last day of each month a report with the State Tax Assessor stating the gross gallons of distillates received, sold and used in this State by that supplier during the preceding calendar month, on a form prescribed and furnished by the assessor. The report must contain any further information reasonably required by the assessor. At the time of filing the report required by this subsection, each supplier must pay to the assessor a tax as prescribed in section 3203 upon each gallon reported as a taxable sale or as taxable gallons used. [2001, c. 396, §30 (amd).]


1-A. Retailers. Every licensed retailer shall file on or before the last day of each month a report with the assessor stating the gross gallons of low-energy fuel received, sold and used in this State by that retailer during the preceding calendar month on a form prescribed and furnished by the assessor. The report must contain any further information reasonably required by the assessor. At the time of filing the report required by this subsection, each retailer shall pay to the assessor a tax as prescribed in section 3203 upon each gallon reported as a taxable sale or as taxable gallons used. [2001, c. 396, §30 (amd).]


1-B. International Fuel Tax Agreement. The State Tax Assessor shall take all steps necessary to maintain the State's membership in the IFTA, in order to:



A. Facilitate the administration of this chapter; [2001, c. 396, §30 (new).]




B. Promote the fullest and most efficient possible use of the highway system; and [2001, c. 396, §30 (new).]




C. Make uniform the administration, collection and enforcement of special fuel use taxation laws with respect to motor vehicles operated in multiple jurisdictions, by ensuring this State's full participation in the single-base jurisdiction system embodied in the IFTA governing documents, agreed to by other IFTA member jurisdictions and approved by the United States Congress in the Intermodal Surface Transportation Efficiency Act of 1991. [2001, c. 396, §30 (new).]

The assessor is authorized to ratify amendments to the IFTA governing documents on behalf of this State, except that the assessor may not ratify any provision that infringes on the substantive taxation authority of the Legislature, including the power to impose taxes, set tax rates and determine exemptions. Subject to the provisions of this Title, the assessor may delegate to the Secretary of State the responsibility for the processing of special fuel tax returns, special fuel tax collection and compliance with IFTA administrative requirements. The assessor shall consult with the Secretary of State and the Commissioner of Public Safety with respect to rules adopted by the Secretary of State pertaining to IFTA. [2001, c. 396, §30 (new).]


2. Users generally. Except as provided by subsection 4, for the purpose of determining the amount of tax imposed, each user, not later than the last day of April, July, October and January of each year, shall file with the assessor a report that must include the total gallonage of fuels used within this State during the quarter ending the last day of the preceding month. The report must contain any further information reasonably required by the assessor. At the time of filing the report required by this subsection, each user shall pay to the assessor the tax imposed by section 3203 upon each gallon reported as a taxable use or as taxable gallons used, which has not been subjected to the special fuel tax. [1997, c. 738, §12 (new).]


3. Exempt users. Any user of special fuel operating exclusively within this State and using only special fuel purchased within this State upon which the State has received the special fuel tax, may be exempted, at the discretion of the assessor, from filing reports under this chapter. Any user of special fuel requesting exemption from filing reports shall file an affidavit as prescribed by the assessor. [1997, c. 738, §12 (new).]


4. Annual returns in certain circumstances. Notwithstanding any other provisions of this section, a user may file an annual return with payment on or before January 31st of each year covering the prior year when the annual tax liability is expected to be $100 or less or when allowed by the IFTA governing documents. [2001, c. 396, §30 (amd).]


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 supplier, importer, exporter or any other person that purchased special 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. [1999, c. 733, §12 (amd); §17 (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 - §3210. Application of tax in special cases

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3210. Application of tax in special cases

A person who receives any special fuel in such form and under such circumstances as precludes the collection of this tax by the supplier or retailer by reason of the laws of the United States and who sells or uses any special fuel in a manner and under circumstances as may subject the sale or use to the taxing power of this State is considered a supplier or retailer and shall make the same reports and shall pay the same taxes and is subject to 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 standardized equipment fuel tank attached to and forming a part of a motor vehicle and used in the operation of a vehicle within the State. [1999, c. 733, §13 (amd); §17 (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 - §3211. Cancellation of licenses, registrations

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3211. Cancellation of licenses, registrations

If any person licensed or registered under this chapter files a false report of the data or information required by this chapter, or fails, refuses or neglects to file the report required by this chapter or to pay the full amount of the tax as required by this chapter or is in violation of the registration certificate as prescribed in section 3205, the State Tax Assessor may cancel the license or registration and notify that person in writing of the cancellation by registered mail to the last known address of that person appearing on the file of the State Tax Assessor. [1999, c. 733, §14 (amd); §17 (aff).] div>
Upon receipt of a written request from any person licensed or registered under this chapter to cancel the license of registration to that person, the State Tax Assessor may cancel that license or registration effective 30 days from the date of the written request, but no such license or registration may be canceled upon the request of any person until and unless the person, prior to the date of that cancellation, has paid to this State all excise taxes payable under the laws of this State, together with any and all penalties, interest and fines accruing under any of the provisions of this chapter, and until and unless the person has surrendered to the State Tax Assessor the license or registration certificate issued to that person. If, upon investigation, the State Tax Assessor finds that any person to whom a license 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 State Tax Assessor may cancel that license by giving that person 30 days' notice of the cancellation mailed to the last known address of that person, in which event the license certificate issued to that person must be surrendered to the State Tax Assessor. [1999, c. 733, §14 (amd); §17 (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 - §3212. Discontinuance as licensed user, retailer and supplier

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3212. Discontinuance as licensed user, retailer and supplier

Whenever a supplier, retailer or user ceases to engage in business as a supplier, retailer or user of fuel within this State, that supplier, retailer or user shall notify the State Tax Assessor in writing within 15 days after discontinuance. All taxes, penalties and interest under this chapter, not yet due and payable under this chapter, together with any and all interest accruing or penalties imposed under this chapter, notwithstanding any provisions thereof, become due and payable concurrently with that discontinuance. The supplier, retailer or user shall make a report and pay all such taxes, interest and penalties and surrender to the State Tax Assessor the license certificate issued to that user by the State Tax Assessor. [1999, c. 733, §15 (amd); §17 (aff).] div>
Any person violating any of the provisions of this section commits a Class E crime. [1983, c. 94, Pt. D, §6 (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 - §3213. Refunds of taxes erroneously or illegally collected

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3213. Refunds of taxes erroneously or illegally collected

In the event it shall appear to the State Tax Assessor that any taxes of penalties imposed by this chapter have been erroneously or illegally collected from any user, the State Tax Assessor shall certify the amount thereof to the State Controller, who shall thereupon draw his warrant for that certified amount on the Treasurer of State to that user. The refund shall be paid by the Treasurer of State to that user forthwith from the Highway Fund. [1983, c.94, Pt. D, § 6 (new).] div>
No refunds may be made under this section unless a written claim therefor setting forth the circumstances by reason of which the refund shall be allowed, which claim shall be in such form as the State Tax Assessor shall prescribe and shall be filed with the State Tax Assessor within 3 years from the date of the payment of the taxes erroneously or illegally collected. [1983, c.94, Pt. D, § 6 (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 - §3214. Credit for tax paid on worthless accounts

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3214. Credit for tax paid on worthless accounts

The tax paid on sales made on credit and reported by a supplier or retailer pursuant to section 3209 found to be worthless and actually charged off may be credited upon the tax due on a subsequent report, but if any such accounts are thereafter collected by the supplier 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. [1999, c. 733, §16 (amd); §17 (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 - §3215. Refund of taxes for certain common carriers

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3215. Refund of taxes for 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 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. [2003, c. 390, §16 (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, §18 (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 - §3216. Failure to file statement; false statement (REPEALED)

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3216. Failure to file statement; false statement (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 - §3217. Additional violations (REPEALED)

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3217. Additional violations (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 - §3218-A. Refunds of tax for fuel used by railroads

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3218-A. Refunds of tax for fuel used by railroads

Beginning July 1, 2004, the assessor shall monitor the amount of refunds paid under section 3218 for fuel consumed by vehicles operating on rails and monitor the amount of use tax paid on fuel consumed by vehicles operating on rails under chapter 215. [2003, c. 498, §10 (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 - §3218. Refund of tax in certain cases, time limit

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3218. Refund of tax in certain cases, time limit

A person who purchases and uses special fuel for any use other than operation of a registered motor vehicle on the highways of this State 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 special fuel so purchased and used by that person other than in the operation of registered motor vehicles on the highways of this State or in the operation of aircraft. [2005, c. 332, §19 (amd).] div>
A refund application on a form prescribed by the 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, §19 (amd).] div>
All fuel qualifying for a refund under this section is subject to the use tax imposed by chapter 215. [2003, c. 390, §17 (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 - §3219-A. Enforcement; penalties

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3219-A. Enforcement; penalties

1. Enforcement. The State Tax Assessor shall notify the Secretary of State and the Bureau of State Police of any carrier who has failed to comply with the provisions of this chapter. In order to enforce the provisions of this chapter, any duly authorized and designated agent or officer of the assessor, the Secretary of State or the Commissioner of Public Safety may:



A. Inspect any fuel tank or container that can or may be used for the production, storage or transportation of special fuel; [1995, c. 271, §11 (new).]




B. Inspect any equipment that can or may be used for, or in connection with, the production, storage or transportation of special fuel; [1995, c. 271, §11 (new).]




C. Inspect the books and records of any supplier, user, retailer or importer; [2003, c. 390, §18 (amd).]




D. Detain any motor vehicle for the purpose of inspecting its fuel tanks. Detainment may continue for a reasonable period of time as necessary to determine the amount and composition of the fuel. Designated agents and officers may take and remove samples of fuel in reasonable quantities in order to determine compliance with the provisions of this chapter; [1995, c. 271, §11 (new).]




E. Suspend vehicle registrations in the name of any carrier that has violated the provisions of this chapter and the right to operate as provided in Title 29-A, section 2458; and [1995, c. 271, §11 (new).]




F. Refuse to issue or reissue authority required by Title 29-A, section 552. [1995, c. 271, §11 (new).]

[2003, c. 390, §18 (amd).]


2. Penalties. A person who commits one of the following acts is guilty of a Class E crime and is subject to a fine of not less than $250, which may not be reduced:



A. If the person is a supplier, selling special fuel without collecting tax on the fuel when the supplier knows or has reason to believe that the fuel will not be used for an exempt purpose; [1995, c. 271, §11 (new).]




B. Refusing or failing to make any statement, report, payment or return required by this chapter; [1995, c. 271, §11 (new).]




C. Refusing or failing to pay interest or penalties arising from the nonpayment of taxes required by this chapter; [1995, c. 271, §11 (new).]




D. Knowingly collecting or attempting to collect, directly or indirectly, a refund of tax without being entitled to that refund; [1995, c. 271, §11 (new).]




E. Knowingly making, or aiding or assisting any other person in making, a materially false statement in any return or report submitted to the State Tax Assessor, in any application for refund of tax, in any other application or affidavit submitted to the State Tax Assessor pursuant to this chapter or in any affidavit of exempt use submitted to a supplier pursuant to section 3204-A; [1995, c. 271, §11 (new).]




F. Refusing or failing to permit an inspection pursuant to subsection 1; or [1995, c. 271, §11 (new).]




G. If the person is a user or an agent or employee of a user, consuming special fuel in a motor vehicle when the user does not have a valid license issued pursuant to section 3206. Each day or part of a day during which this paragraph is violated constitutes a separate violation within the meaning of this section. [1995, c. 639, §11 (amd).]

The fine provided by this subsection is in addition to any other applicable penalty or tax. [1995, c. 639, §11 (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 - §3219. Purpose

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3219. Purpose

The tax imposed by this chapter is levied for the purpose of providing revenue to be used by this State to defray in whole or in part the cost of constructing, widening, reconstructing, maintaining, resurfacing and repairing the public highways of this State and the cost and expense incurred in the administration and enforcement of this chapter, and for no other purpose whatsoever. [1983, c. 94, Pt. D, § 6 (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 - §3220. Fuel use tax; compact (REPEALED)

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3220. Fuel use tax; compact (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 - §3221. Tax levied (REPEALED)

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3221. Tax levied (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 - §3222. Reporting and remitting tax (REPEALED)

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3222. Reporting and remitting tax (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 - §3223-A. Inventory tax; special fuel (REPEALED)

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3223-A. Inventory tax; special 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 - §3223. Enforcement (REPEALED)

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3223. Enforcement (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 - §3224. Inventory tax; special fuel (REPEALED)

Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

§3224. Inventory tax; special 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