§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.” [PL 1983, c. 94, Pt. D, §6 (NEW).] SECTION HISTORY PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD).
§3202. Definitions 1. Distillates. “Distillates” means all combustible gases and liquids used in an internal combustion engine, including biodiesel fuel, except the fuel subject to the tax imposed by chapter 451 and low-energy fuel. [PL 2003, c. 266, §1 (AMD).] 1-A. Biodiesel fuel. “Biodiesel fuel” means renewable fuel composed of mono-alkyl esters of long […]
§3203-A. Special fuel; exemption (REPEALED) SECTION HISTORY PL 1983, c. 740 (NEW). PL 1991, c. 529, §D6 (AMD). PL 1991, c. 529, §E (AFF). PL 1991, c. 592, §D6 (AMD). PL 1995, c. 271, §6 (RP).
§3203-B. Inventory tax (REPEALED) SECTION HISTORY PL 1999, c. 473, §B4 (NEW). PL 2001, c. 688, §6 (RP).
§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, wholesaler or retail dealer as of the end of the day prior to that date on which the tax […]
§3203. Tax levied; consignment sales; credited to Highway Fund; allowance for losses 1. Generally. [PL 2009, c. 496, §18 (RP).] 1-A. Special biodiesel rate. [PL 2005, c. 677, Pt. A, §1 (NEW); MRSA T. 36 §3203, sub-§1-A (RP).] 1-B. Generally; rates. Except as provided in section 3204-A, an excise tax is levied and imposed on […]
§3204-A. Exemptions The following fuels are exempt from the tax imposed by section 3203: [PL 1995, c. 271, §7 (NEW).] 1. Single lot. [PL 1997, c. 738, §11 (RP).] 2. Heating and cooking. Special fuel delivered into a tank used solely for heating or cooking purposes; [PL 1999, c. 414, §28 (AMD).] 2-A. […]
§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 […]
§3204. Licenses Every person operating as a supplier, wholesaler or retailer 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 special fuel until the certificate is furnished by the assessor and displayed as required […]
§3205. Registered supplier (REPEALED) SECTION HISTORY PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 1999, c. 414, §30 (AMD). PL 2001, c. 396, §29 (AMD). PL 2009, c. 434, §53 (RP).
§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 […]
§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. [PL 1999, c. 733, §9 (AMD); PL 1999, c. 733, §17 (AFF).] Every licensed user shall remit tax on all special fuels purchased and […]
§3208-A. Refund to government agencies and political subdivisions Any government agency that buys and uses special fuel and that has paid a tax as provided by this chapter on that fuel is eligible for reimbursement in the amount of the tax paid. By contractual agreement, a government agency may assign to another person its right […]
§3208. Credit; users Every user subject to the tax imposed by section 3203 is entitled to a credit on the tax, equivalent to the then current rate of taxation per gallon imposed by section 3203, on all special fuel purchased by that user from a supplier or retailer licensed in accordance with section 3204 upon […]
§3209. Reports; International Fuel Tax Agreement; payment of tax; allowance for losses 1. Suppliers and wholesalers. Every licensed supplier and wholesaler shall file on or before the last day of each month a return with the State Tax Assessor stating the gross gallons of distillates received, sold and used in this State by that licensed […]
§3210. Application of tax in special cases A person that receives special fuel under circumstances that preclude the collection of this tax by the supplier or retailer and that sells or uses that special fuel in this State is considered a supplier or retailer and shall file a quarterly return on a form prescribed by […]
§3211. Cancellation of licenses, registrations If a person licensed or registered under this chapter files a false report of the information required by this chapter, or fails, refuses or neglects to file a return required by this chapter or to pay the full amount of the tax as required by this chapter, the State Tax […]
§3212. Discontinuance When a person ceases to engage in business as a supplier, wholesaler, retailer or user of special fuel within this State, that person shall notify the State Tax Assessor in writing within 15 days after discontinuance. All taxes, penalties and interest under this chapter become due and payable concurrently with that discontinuance. The […]
§3213. Refunds of taxes erroneously or illegally collected If the State Tax Assessor determines that a tax or penalty imposed by this chapter has been erroneously or illegally collected from a user, that user is entitled to a refund of the amount that was erroneously or illegally collected. The refund must be paid to that […]
§3214. Credit for tax paid on worthless accounts The tax paid on sales made on credit and reported by a licensed supplier, wholesaler or retailer pursuant to section 3209 that are found to be worthless and actually charged off may be credited upon the tax due on a subsequent return. If those accounts are subsequently […]
