§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 furnished by the assessor and displayed as required by this section. One copy of the certificate, certified by the assessor, must be displayed in each place of business of the person. If the assessor has reasonable cause to believe that the person has ceased to do business or that the person has violated this chapter or rules adopted under this chapter, the assessor may on reasonable notice to the person suspend the person's certificate until satisfied to the contrary. A person whose certificate has been suspended may not act as a distributor, wholesaler, importer or exporter until the certificate is restored by the assessor. A suspended certificate must be surrendered to the assessor upon request. Notice is sufficient if sent by mail and addressed to the person at the address designated in the certificate. The suspension is subject to review as provided in section 151. [PL 2009, c. 434, §40 (RPR).]
SECTION HISTORY
PL 1967, c. 94, §6 (AMD). PL 1973, c. 585, §11 (AMD). PL 1987, c. 772, §29 (AMD). PL 2007, c. 407, §2 (AMD). PL 2009, c. 434, §40 (RPR).
Structure Maine Revised Statutes
36 §2903-A. Finding of fact (REPEALED)
36 §2903-B. Finding of fact (REPEALED)
36 §2903-C. Finding of fact (REPEALED)
36 §2903-D. Distribution of gasoline taxes for nonhighway recreational vehicle programs
36 §2904-A. Registered distributor (REPEALED)
36 §2905. Distributor or importer; rate of collection
36 §2906. Reports; payment of tax; allowance for losses
36 §2906-A. Refund of tax paid on worthless accounts
36 §2907. Application of tax in special cases
36 §2908. Refund of tax in certain cases; time limit
36 §2909. Refund of entire tax paid by certain common carriers
36 §2910. Refund of tax less 4¢ per gallon to users of aircraft
36 §2910-A. Refund to political subdivisions (REPEALED)
36 §2910-B. Refund to government agencies and political subdivisions
36 §2911. Refund of 5/7 of tax paid by jets or turbo jets (REPEALED)
36 §2912. Records and reports regarding sales of fuels for aeronautical purposes
36 §2913. Failure to file statement; false statement
36 §2914. Limitation; reimbursement from General Fund (REPEALED)
36 §2915. Report to the Legislature (REPEALED)
36 §2916. Inventory tax; internal combustion fuel (REPEALED)
36 §2916-A. Inventory tax; internal combustion fuel (REPEALED)