US Lawyer Database

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. 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 , […]

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36 §2903-B. Finding of fact (REPEALED)

§2903-B. Finding of fact (REPEALED) SECTION HISTORY PL 1973, c. 460, §19 (AMD).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 […]