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US Law

Home » US Law » 2022 Maine Revised Statutes » TITLE 36: TAXATION » Part 5: MOTOR FUEL TAXES » Chapter 451: GASOLINE TAX

US Law

36 §2901. Short title

§2901. Short title This chapter shall be known as the “Gasoline Tax Act” and the tax therein imposed shall be known as the “gasoline tax.”  

36 §2902. Definitions

§2902. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 2009, c. 434, §37 (AMD).] 1.  Distributor.  “Distributor” means a person that imports internal combustion engine fuel into the State, produces, refines, manufactures or compounds internal combustion engine fuel in the State or purchases […]

36 §2903-A. Finding of fact (REPEALED)

§2903-A. Finding of fact (REPEALED) SECTION HISTORY PL 1965, c. 395, §2 (NEW). PL 1967, c. 27 (AMD). PL 1973, c. 460, §19 (AMD). PL 1973, c. 513, §22 (AMD). PL 1983, c. 94, §§C11,20 (AMD). PL 1985, c. 481, §A81 (AMD). PL 1987, c. 793, §A10 (AMD). PL 1989, c. 240, §1 (AMD). PL […]

36 §2903-B. Finding of fact (REPEALED)

§2903-B. Finding of fact (REPEALED) SECTION HISTORY PL 1973, c. 460, §19 (AMD). PL 1973, c. 613, §22 (NEW). PL 1987, c. 772, §28 (AMD). PL 1995, c. 446, §1 (AMD). PL 1995, c. 502, §E30 (AMD). PL 2001, c. 693, §5 (RP). PL 2001, c. 693, §11 (AFF).

36 §2903-D. Distribution of gasoline taxes for nonhighway recreational vehicle programs

§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 […]

36 §2903. Tax levied; rebates

§2903. Tax levied; rebates 1.  Excise tax imposed.  An excise tax is imposed on internal combustion engine fuel used or sold in this State, including sales to the State or a political subdivision of the State, at the rate of 30.0¢ per gallon, except that the rate is 3.4¢ per gallon on internal combustion engine […]

36 §2904. Certificates

§2904. Certificates Every person that is a distributor, wholesaler, importer or exporter of internal combustion engine fuel in the State shall file an application for a certificate with the State Tax Assessor on forms prescribed and furnished by the assessor. A person may not sell or distribute internal combustion engine fuel until the certificate is […]

36 §2905. Distributor or importer; rate of collection

§2905. Distributor or importer; rate of collection Each distributor or importer paying or becoming liable to pay the tax imposed by this chapter shall be entitled to charge and collect at the rate per gallon set forth in section 2903 only as a part of the selling price of the internal combustion engine fuels subject […]

36 §2906-A. Refund of tax paid on worthless accounts

§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. […]

36 §2906. Reports; payment of tax; allowance for losses

§2906. Reports; payment of tax; allowance for losses 1.  Monthly reports.  Every licensed distributor, wholesaler, importer and exporter shall file with the State Tax Assessor on or before the 21st day of each month a return stating the number of gross gallons of internal combustion engine fuel received, sold and used in the State by […]

36 §2907. Application of tax in special cases

§2907. Application of tax in special cases A person that receives internal combustion engine fuel under circumstances that preclude the collection of the tax imposed under this chapter by the distributor, other than internal combustion engine fuel brought into the State in the ordinary standard equipment fuel tank attached to and forming a part of […]

36 §2908. Refund of tax in certain cases; time limit

§2908. Refund of tax in certain cases; time limit A person who purchases and uses internal combustion engine fuel for any commercial use other than in the operation of a registered motor vehicle on the highways of this State or, except as provided in section 2910, in the operation of an aircraft and who has […]

36 §2909. Refund of entire tax paid by certain common carriers

§2909. Refund of entire tax paid by certain common carriers A person engaged in furnishing common carrier passenger service is entitled to reimbursement of the tax paid on internal combustion engine fuel used by that person in locally encouraged vehicles. For purposes of calculating reimbursement due pursuant to this section, internal combustion engine fuel used […]

36 §2910-B. Refund to government agencies and political subdivisions

§2910-B. Refund to government agencies and political subdivisions Any government agency that buys and uses internal combustion engine fuel and that has paid a tax as provided by this chapter must be reimbursed in the amount of the tax paid upon presenting to the State Tax Assessor a statement accompanied by the original invoices showing […]

36 §2910. Refund of tax less 4¢ per gallon to users of aircraft

§2910. Refund of tax less 4¢ per gallon to users of aircraft A person that buys and uses internal combustion engine fuel for the purpose of propelling piston engine aircraft and that has paid the tax imposed by this chapter on that fuel is entitled to reimbursement in the amount of the tax paid , […]